SANTA CRUZ COUNTY BOARD OF SUPERVISORS INDEX SHEET

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1 SANTA CRUZ COUNTY BOARD OF SUPERVISORS INDEX SHEET Creation Date: Source Code: Agenda Date: I NVENUM: 9/29/10 COUNC 10/5/ Resol ution( s): Ordinance(s): Contract(s): Continue Date(s): Index: --Letter of the County Counsel, dated September 21, Claim of Antoinette Jardin Bynre Item: 19. DENIED claim of Antoinette Jardin Bynre for a refund of tax liens on her property located at 4576 Paul Sweet Road, Santa Cruz, California, for code enforcement penalties and costs, as recommended by County Counsel

2 COUNTY OF SANTA CRUZ 0099 OFFICE OF THE COUNTY COUNSEL 701 OCEAN STREET, SUITE 505, SANTA CRUZ, CA (831) FAX: (831) DANA McRAE, COUNTY COUNSEL RAHN GARCIA, CHIEF DEPUTY Assistants Marie Costa Tamyra Rice Jason M. Heath Betsy L. Allen Jessica C. Espinoza Jane M. Scott Shannon M. Sullivan Christopher R. Cheleden David Brick Sharon Carey-Stronck Special Counsel Dwight L. Herr September 21, 2010 Board of Supervisors Santa Cruz County 701 Ocean Street Santa Cruz, CA Re: Antoinette Jardine Byrne Claim For Tax Refund APPROVED AN FILED BOARD OF SUPERVISORS DATE: io /57 0 COL~ty (l SA~(lcRUZ SlS... AURIELLO L OF B\ Dear Members of the Board, Ms. Byrne has submitted a claim for a refund of property taxes pursuant to Revenue & Taxation Code sections Specifically, Ms. Byrne claims that the tax liens on her property for code enforcement penalties and costs are illegal. The County Counsel's Offce and the Planning Deparment have reviewed Ms. Byrne's claim and have determined that the identified tax liens are valid. Accordingly, we recommend your Board deny this claim. Sincerely, PLANNING DEPARTMENT DANA McRAE, COUNTY COUNSEL By: By: ~-J RECOMMENDED: Susan A. Mauriello County Administrative Officer 19

3 rt ß. Jr--) nc. ì-l'ì A J a' ()" '. I I '- P I 1 Antoinette Jardine Byrne P.O. Box Soquel, CA tn~rp-\ U v".. \: \ Tel: (831) Plaintiff in Pro Per COUNTY OF SANTA CRUZ 8 BOARD OF SUPERVISORS Antoinette Jardine Byrne, CLAIM FOR REFUND OF ILLEGAL TAX ON PROPERTY TAX ROLLS - COUNTY LIEN FOR CODE ENFORCEMENT 12 Claimant, 13 vs. Santa Cruz County Board of 14 Supervisors, Revenue & Tax Code Respondents TO THE HONORABLE BOARD OF SUPERVISORS OF COUNTY OF SANTA CRUZ, STATE OF CALIFORNIA AND TO THE SANTA CRUZ COUNTY AUDITOR- CONTROLLER: Pursuant to Revenue and Taxation Code 5140 and 5096 et seq., CLAIMANT, Antoinette Jardine Byrne, submits this claim, special taxes, assessments and/or charges and fees illegally collected on the property tax rolls during the last four years as other charges against property. 1. CLAIMANT, Antoinette Jardine Byrne, has paid property 1 CLAIM FOR REFUND OF TAXES PAID i

4 taxes, special taxes, assessments or other charges on her 2 residence located at 4576 Paul Sweet Road, Santa Cruz, CA (A.P.N.) since This claim is for the refund, 4 rebate, exemption, cancellation, amendment or adjustment to 5 property taxes is not affected by Government Code 810 et seq. 6 as explained by Government Code which applies to any 7 tax etc. but this claim is controlled by Revenue & Taxation Code et seq Revenue and Taxation Code 5096 provides that any 10 taxes paid before or after the delinquency date shall be 11 refunded if they were: (c) Illegally assessed or levied Claimant believes that if the state insists that 13 taxpayers pay first and obtain review of the tax's validity 14 later, then the requirements of the Due Process Clause in the 15 14t,h Amendment require meaningful backwards looking relief and a 16 "clear and certain remedy" Claimant believes that in California the "pay first, 18 litigate later" rule requires a taxpayer to pay his taxes and 19 litigate the validity of those taxes in a post deprivation 20 action which allows a challenge the consti tutionali ty of the 21 exaction Claimant believes that this claim for a refund of these 23 Taxes. Assessments, fees and charges are made wi thin four years 24 after the last payment ILLEGAL PROPERTY TAXES/LIEN The County has billed on CLAIM FOR REFUND OF TAXES PAID 2 19

5 Taxes. Assessments, fees and charges are made wi thin four years 2 after the last payment ILLEGAL PROPERTY TAXES/LIEN The County has billed on 4 the property tax rolls an illegal property tax/lien in the 5 amount of $5, based on upon the allegation that the County 6 charged Claimant for illegal property tax/lien for "ordinance hearing officer costs" and an illegal property tax/lien in 8 the amount of $1,000 for "ordinance 4290-hearing officer 9 penalty" in violation of her civil rights Claimant believes that this property tax/lien levy or 11 charge was improperly made and a refund is owed to the Claimant 12 because this charge was made in violation of Claimant's due 13 process civil rights, Govt. Code (a) (Ward v. Superior 14 Court (1997) 55 Cal. App. 4th 60) and Government Code does not permit Respondents to record Notices of Violation or 16 liens and therefore, Respondents cannot record any "Notice of 17 Violation" or liens on the property title. 18 CERTIFICATION 19 I certify under the penalty of perjury that the foregoing 20 is true and correct. 21 Dated this 1 th day of September, 2010 at Soquel, Cali. rnia i 9 CLAIM FOR REFUND OF TAXES PAID 3

6 9. lit' ret..', 111 III11I1 1/111 1/ kecorded Official (ecords County of :)nt a l.'ruz GAilY t. IlUil ~ í(ecorder 0103 I RtC fu 0. 8Ø i I Lt (;OkI C 2. æ I JIl 11 :0'JA 2Hlpr~ I Page i of 2 I I I APN ORIGINAL Assessment Lien

7 'ii, 0104 CODE ENFORCEMENT ASSESSMENT LIEN Purpose: To ev ce costs levied by the real property for recovery of civil penalties andlor enforcement aring Offcer of Santa Cruz County under County Code Section Owners(s) name(s): An Mailing address: PO B x Violation Address: Date of Decision: APN: Case Number: Lien Amount: Total: $5, By: Code Compliance Section Manager On i i /7 before cft'ít 9" me, Notary Public, perso ally appeared Ken Hart, Principal Planner, personally known to me to be the person whose na e acknowledged to me that he executed the same in his a cap city, and that by his signature on the instrument the person or the entity upon behalf of w. instrument. I certify under PENAL TV OF PERJURY under the laws of the Stat paragraph is true and correct..s.!ø..n.~!.~.r.~... To Auditor-Controller: Please add Administrative Hearing Offcer ordered assessment to the 09/10 fiscal e securedlunsecured tax bill as follows: Special Levy ID (Civil Penalties) $0.00 Special Levy I~ (Costs) $ 5, r:\ 19

8 Page 1 of /28/ : 05 : 31 PM OFFICIRL RECORDS OF Santa Cruz County Sean Saldavia Recorder RECORD ING FEE: COUNTY TRX: 0.00 CITY TRX: ~:~h2 APN o

9 Page 2 of 2 AT REQUEST OF: nta Cruz epartment 0106 CODE ENFORCEMENT ASSESSMENT LIEN Purpose: To e. costs levied by th real property for recovery of civil penalties andlor enforcement earing Officer of Santa Cruz County under County Code Section Owners(s) name(s): A Mailing address: PO Violation Address: Date of Decision: By: Code Compliance Section Manager Total: $1, d Decision & Order dated 1/22/09.) APN: Case Number: State of California County of Santa Cruz On, before me, Notary Public, person liy appeare Ken Hart, Principal Planner, 0 nt of Santa Cruz Planning Department, personally known to me to be the person whose na e is s d to the within instrument and acknowledged. to me that he executed the same in his a p city, and that by his signature on the instrument the person or the entity upon behalf h person acted, executed the instrument. i certify under PENALTY OF PERJURY under the laws of the Sta paragraph is true and correct. ~~~.S.i~Jni:t.~.r.~ WITNESS my hand and official seal. *** ************* ****** ** ***** *********************************************** *********** ***** *****~** To Auditor-Controller: Please add Administrative Hearing Officer ordered assessment to the 09/10 fiscal secured/unsecured tax bil as follows: Special Levy ID (Civil Penalties) $1, ~-19