Reso 0647-12/1982 Resolution 647
RESOLUTION AUTHORIZING REPRESENTATION
BY COUNTY COUNSEL
AND AGREEMENT TO STIPULATE TO JUDGEMENT
DROGIN v BOARD OF SUPERVISORS
On motion of Director Holm seconded by Director Newport, the following
resolution is adopted.
WHEREAS, the SAN MARCOS COUNTY WATER DISTRICT has been named as a
defendant and has been served with summons and complaint in a suit entitled
Drogin v Board of Supervisors, Superior Count No. 488448, in which plaintiffs
therein, taxpayers of the County of San Diego seek a judgement declaring
taxpayers' rights under a resolution of the Board of Supervisors of April 14,
1982, transferring possessory interests from the unsecured roll to the secured
roll for the 1978-79 fiscal year and ordering a refund of taxes brought about
by that transfer; and
WHEREAS, the Auditor and Controller, as authorized by Government COde
Section 26906.1 and Education Code Section 14240 has impounded these collected
revenues in dispute and they have not distributed to the districts/board/
agency; and
WHEREAS, County Counsel, on authorization from the Board of Supervisors
will represent this district/board/agency without fee on condition that this
district/board/agency agrees to stipulate to a judgment that said transfer is
valid and agree to refund of any taxes accruing to this district/board/agency,
occasioned by this transfer; and
WHEREAS, this board is agreeable to such representation on those
conditions;
NOW THEREFORE, IT IS RESOLVED AND ORDERED that County Counsel of San
Diego County may represent SAN MARCOS COUNTY WATER DISTRICT in that suit
entitled Drogin v Board of Supervisors, San Diego County Superior Court
No.488448, and that as a condition of this representation this district/board
/agency agrees that County Counsel on behalf of this district board/agency,
may stipulate to a judgement as prayed for in said lawsuit declaring that the
Board of Supervisors has authority and discretion under Section 107
subdivision (b) of the Revenue and Taxation Code to (i) determine that the
value of possessory interests in land located in San Diego County on the 1978
lien date, was sufficient security for the payment of any taxes levied thereon
and (ii) unconditionally order the placement of those possessory interests on
the secured property tax roll and (iii) unconditionally order a refund of the
Supplemental 1978-79 Property Taxes (the supplemental unsecured property tax
revenue) collected by the County, or if not collected to cancel such tax
liability, in the manner and as done in that resolution of the Board of
Resolution Number 647
Supervisors of San Diego County adopted April 14, 1982 (No. 17), a copy of
which was included as an attachment to the complaint served in the Drogin
case, without the necessity of any taxpayer satisfying the conditions as also
set forth in that resolution, of posting security for the refund or obyaining
a final judicial determination of the validity of such refund. This
district/board/agency further claims being filed, if the Ccounty so
determines, any amounts of the 1978-79 supplemental unsecrued property tax
revenue collected by the County and accuring to this district/board/agency, or
if said amounts have not been collected to cancel the tax liability therefore.
PASSED, ADOPTED and APPROVED at a regular meeting of the Board of
Directors of the SAN MARCOS COUNTY WATER DISTRICT held on December 6, 1982, by
the following roll call vote:
AYES: Directors: Newport, Mason, Holm, Ferguson, Mahr
NOES: Directors: None
ABSTAIN: Directors: None
ABSENT: Directors: None
ATTEST:
County Wa~~er°c~~arcOs