HomeMy WebLinkAboutContract - 04/26/2006 - 1258 PROFESSIONAL SERVICES AGREEMENT
BY AND BETWEEN
THE REDEVELOPMENT AGENCY OF THE CITY OF CATHEDRAL CITY
AND
HdL COREN AND CONE
THIS AGREEMENT, is made and entered into this 26th day of April, 2006, by and
between the Redevelopment Agency of the City of Cathedral City, a public body,
corporate and politic, organized and existing under the laws of the State of California
(hereinafter referred to as the "Agency") and HdL Coren and Cone, a California "S"
corporation, hereinafter referred to as "Consultant".
RECITALS:
WHEREAS, the Agency desires to obtain on-going financial analysis and
property tax information relative to all three redevelopment project areas;
WHEREAS, in light of the facts set forth above, the Agency desires to retain the
services of a qualified consultant to provide, on an independent contractor's basis,
professional services in connection with property tax services, administration of tax-
sharing agreements and redevelopment plan implementation, management,
financing and administration through exploration of merging all three project areas;
Now therefore, in consideration of the covenants, conditions and promises
contained herein, the parties agree as follows:
Section 1. SCOPE OF SERVICES
Consultant shall provide to the Agency those services as set forth in the "Scope of
Services", attached hereto as Exhibit "A", and incorporated herein by this reference as
though set forth at length.
Section 2. COMPENSATION
The Agency shall pay for the services rendered by Consultant pursuant to this
Agreement in an amount not to exceed the total amount set forth in the "Payment
Program", attached hereto as Exhibit "B", and incorporated herein by this reference as
though set forth at length.
Section 3. PAYMENT SCHEDULE
The Agency shall pay Consultant according to the "Payment Schedule", attached
hereto as Exhibit "B", and incorporated herein by this reference as though set forth at
length.
Section 4. PERFORMANCE SCHEDULE
Consultant shall perform those services set forth in the Scope of Services pursuant
to the "Performance Schedule" and as specified in the Scope of Services (Exhibit "A") as
directed by the Redevelopment Director.
Section 5. INDEPENDENT CONTRACTOR'S STATUS
Consultant shall at all times during the term of this Agreement perform the services
described in this Agreement as an independent contractor.
Section 6. REPRESENTATIONS AND ACKNOWLEDGMENTS
REGARDING INDEPENDENT CONTRACTOR'S STATUS OF
CONSULTANT
a. Consultant represents and acknowledges the following:
(1) The Agency is not required to provide any training or legal counsel to
Consultant or its employees in order for Consultant to perform the services described in
this Agreement.
(2) Performance of the services described in this Agreement do not have
to be integrated into the daily business operations of the Agency.
(3) The services described in this Agreement can be performed without
the use of Agency equipment, materials, tools or facilities.
(4) Nothing in this Agreement shall be interpreted to imply that the Agency
must maintain any contractual relationship with Consultant on a continuing basis after
termination of this Agreement.
(5) The Agency will not be requested or demanded to assume any liability
for the direct payment of any salary, wage or other such compensation to any person
employed by Consultant to perform the services described in this Agreement.
(6) Consultant shall not at any time or in any manner represent that it or
any of its officers, employees, or agents are "employees" of the Agency.
b. The Agency represents and acknowledges the following:
(1) Consultant is not required to comply with daily instructions from
HdL Coren&Cone Professional Services Agreement Page 2
Agency staff with respect to when, where or how Consultant must perform the services set
forth in this Agreement.
(2) Consultant is solely responsible for determining who, under the
supervision or direction of Consultant, will perform the services set forth in this Agreement.
(3) The Agency will not hire, supervise or pay any assistants working for
Consultant pursuant to this Agreement.
(4) Nothing in this Agreement shall be interpreted to imply that the
Consultant must maintain any contractual relationship with the Agency on a continuing
basis after termination of this Agreement.
(5) It is the sole responsibility of Consultant to set the hours in which
Consultant performs or plans to perform the services set forth in this Agreement.
(6) Consultant is not required to devote full time to the business
operations of the Agency in order to perform the services set forth in this Agreement.
(7) Unless deemed necessary under certain circumstances, Consultant is
not required to perform the services set forth in this Agreement at the Agency officesl or on
Agency-owned property.
(8) Other than attendance at required public meetings and public hearings
and complying with procedural requirements set forth by law, Consultant is not required to
perform the services set forth in the Agreement in any particular order or sequence.
(9) Nothing in this Agreement shall be interpreted to preclude Consultant
from working for other persons or firms, provided that such work does not create a conflict
of interest.
Section 7. NOT AGENT OF THE AGENCY
a. Nothing contained in this Agreement shall be deemed, construed or
represented by the Agency or Consultant or by any third person to create the relationship
of principal and agent.
b. Consultant shall have no authority, expressed or implied, to act on behalf of
the Agency in any capacity whatsoever as an agent, nor shall Consultant have any
authority, expressed or implied, to bind the Agency to any obligation whatsoever.
Section 8. QUALIFICATIONS
Consultant represents that it has obtained and will maintain at all times during the
term of this Agreement all professional and/or business licenses, certifications and/or
permits necessary for performing the services described in this Agreement.
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Section 9. WARRANTY
Consultant warrants that all services will be performed in a competent, professional
and satisfactory manner in accordance with the standards prevalent in the industry for such
services.
Section 10. FAMILIARITY WITH WORK
a. By executing this Agreement, Consultant warrants that (1) it has thoroughly
investigated and considered the work to be performed, (2) it has investigated the issues,
regarding the scope of services to be provided, (3) it has carefully considered how the work
should be performed, and (4) it fully understands the facilities, difficulties and restrictions
attending performance of the work under this agreement.
b. Should Consultant discover any latent or unknown conditions materially
differing from those inherent in the work or as represented by the Agency, it shall
immediately inform the Agency of such fact and shall not proceed except at Consultant's
risk until written instructions are received from the Executive director or appropriate Agency
representative.
Section 11. CONFLICTS OF INTEREST
Consultant covenants that neither it nor any officer of the corporation has any
interest, nor shall it acquire an interest, directly or indirectly, which would conflict in any
manner with the performance of Consultant's services under this Agreement.
Section 12. COMPLIANCE WITH LAWS
Consultant shall comply with all local, state and federal laws and regulations
applicable to the services required hereunder.
Section 13. NONDISCRIMINATION
a. Consultant shall comply with the Agency's employment related
nondiscrimination policies as set forth in the City of Cathedral Agency Municipal Code,as it
may be amended from time to time.
b. Consultant acknowledges that the Agency's employment related
nondiscrimination policies prohibit discrimination on the basis of an individual's sex, marital
status, race, color, religion, ancestry, national origin, physical handicap, sexual orientation,
and domestic partnership status.
Section 14. COMPREHENSIVE GENERAL AND AUTOMOBILE
LIABILITY INSURANCE
Consultant shall procure and maintain at its own expense, during the term of this
Agreement, comprehensive general liability insurance of not less than One Million Dollars
HdL Coren&Cone Professional Services Agreement Page 4
($1,000,000.00) combined single limit per occurrence for bodily injury, personal injury and
property damage.
Section 15. WORKERS' COMPENSATION INSURANCE
a. Consultant shall procure and maintain at its own expense, during the term of
this Agreement, workers' compensation insurance, providing coverage as required by the
California State Workers' Compensation Law.
b. If any class of employees employed by the Consultant pursuant to this
Agreement is not protected by the California State Workers' Compensation Law,
Consultant shall provide adequate insurance for the protection of such employees to the
satisfaction of the Agency.
Section 16. ERRORS AND OMISSIONS
Consultant shall procure and maintain through the entire term of this Agreement
errors and omissions and professional liability insurance in an amount acceptable by the
Administrative Services Director of the City of Cathedral City, on behalf of the Agency.
Section 17. ADDITIONAL NAMED INSURED
Notwithstanding any inconsistent statement in any required insurance policies or any
subsequent endorsements attached thereto, the protection offered by all policies, except
for Workers' Compensation, Errors and Omissions and Professional Liability coverage,
shall bear an endorsement whereby it is provided that, the Agency and the City of
Cathedral City and their officers, employees, servants, volunteers and agents and
independent contractors, including without limitation, the Executive Director,
Redevelopment Director, Administrative Services Director, Project Manager, Community
Development Director, Police Chief, Fire Chief, City Engineer, Public Information Officer,
and Agency Counsel, are named as additional insureds.
Section 18. WAVIER OF SUBROGATION RIGHTS
Consultant shall require the carriers of all required insurance policies to waive all
rights of subrogation against the Agency and its officers, volunteers, employees,
contractors and subcontractors.
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Section 19. PROOF OF INSURANCE COVERAGE
a. Consultant shall secure from a good and responsible company or companies
authorized to do insurance business in the State of California the policies of insurance
required by this Agreement and furnish to the Agency Secretary certificates of said
insurance on or before the commencement of the term of this Agreement.
b. The certificates of insurance shall bear an endorsement whereby it is
provided that, in the event of cancellation or amendment of any required insurance policy
for any reason whatsoever, the Agency shall be notified by mail, postage prepaid, not less
than thirty (30) days before the cancellation or amendment is effective.
c. The certificates of insurance shall bear an endorsement whereby it is
provided that the respective insurance policy shall not be terminated or expire without first
providing thirty (30) days' written notice to the Agency of such termination or expiration.
d. The certificates of insurance shall indicate that the respective insurance
policy will be maintained throughout the term of this Agreement.
e. Within thirty (30) days of the execution of this Agreement, Consultant shall
furnish certified copies of all required insurance policies and endorsements.
Section 20. TERMINATION OR SUSPENSION
a. This Agreement may be terminated or suspended without cause by the
Agency at any time provided that the Agency provides Consultant at least (10) business
days' written notice of such termination or suspension.
b. This Agreement may be terminated or suspended with cause by the Agency
at any time provided that the Agency provides at least (3) business days'written notice of
such termination or suspension.
c. This Agreement may be terminated by Consultant with cause at any time
provided that Consultant provides the Agency at least(30) business days'written notice of
such termination.
Section 21. TIME OF THE ESSENCE
Time is of the essence in the performance of this Agreement.
Section 22. INDEMNIFICATION
a. Consultant shall defend, indemnify and hold harmless the Agency and the
City of Cathedral City("City"), its officers, employees, representatives and agents, from and
against those actions, suits, proceedings, claims, demands, losses, costs and expenses,
including legal costs and attorneys' fees, for any personal injuries, deaths, property
damage (including property owned by the Agency or City) and for errors and omissions
MIL Coren&Cone Professional Services Agreement Page 6
committed by Consultant, its officers, employees, independent contractors and agents,
which may arise out of Consultant's negligent performance of the services described in
this Agreement, unless such losses or damages are proven to be caused by the Agency's
or City's own negligence or that of its officers or employees.
b. The Agency does not, and shall not, waive any rights that it may have against
Consultant under this Section, because of the acceptance by the Agency, or the deposit
with the Agency, of any insurance policy or certificate required pursuant to this Agreement.
The hold harmless and indemnification provisions of this Section shall apply regardless of
whether or not said insurance policies are determined to be applicable to the claim,
demand, damage, liability, loss, cost or expense described herein.
Section 23. REPORTS
Consultant shall periodically prepare and submit to the Agency Engineer such
reports concerning Consultant's performance of the services required by this Agreement as
the Executive Director may require.
Section 24. RECORDS
a. Consultant shall keep such books and records as shall be necessary to
perform the services required by this Agreement and enable the Executive Director to
evaluate the cost and the performance of such services.
b. Books and records pertaining to costs shall be kept and prepared in
accordance with generally accepted accounting principles.
c. The Executive Director or designee shall have full and free access to such
books and records at all reasonable times, including the right to inspect, copy, audit, and
make records and transcripts from such records.
Section 25. OWNERSHIP OF DOCUMENTS
a. Upon completion of any document or report required to be provided by
Consultant in the course of performing any of the services described in this Agreement, or
upon earlier termination of this Agreement,all completed original documents and/or reports
and any designs, drawings, calculations, diskettes, computer files, notes, and other related
materials prepared or produced in connection with such documents or reports shall
become the sole property of the Agency and may be used and/or reused on any other
project by the Agency without the permission of Consultant.
b. All computer files produced in connection with the services described in this
Agreement shall be provided to the Agency in a form and format that is compatible with the
Agency's existing computer equipment and software.
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Section 26. CONFIDENTIALITY
a. Any and all documents and information obtained from the Agency or
prepared by Consultant for the Agency shall be kept strictly confidential.
b. The drawings, specifications, reports, records, documents and other
materials prepared by Consultant in the performance of services under this Agreement
shall not be released publicly without the prior written approval of the Agency Engineer or
as required by law.
c. Consultant shall not disclose to any other entity or person any information
regarding the activities of the Agency, except as required by law or as authorized by the
Agency.
Section 27. NON-DISCLOSURE
In performing its duties under this agreement, CONTRACTOR will produce reports,
technical information and other compilations of data to AGENCY. These reports,technical
information and compilations of data are derived by CONTRACTOR using methodologies,
formulae, programs, techniques and other processes designed and developed by
CONTRACTOR at a substantial expense. CONTRACTOR'S reports,technical information,
compilations of data, methodologies, formulae, programs,techniques and other processes
designed and developed by CONTRACTOR shall be referred to as Proprietary Information.
CONTRACTOR'S Proprietary Information is not generally known by the entities with which
CONTRACTOR competes.
CONTRACTOR desires to protect its proprietary Information. Accordingly,AGENCY
agrees that neither it nor any of its employees, agents, independent contractors or other
persons or organizations over which it has control, will at any time during or after the term
of this Agreement, directly or indirectly use any of CONTRACTOR'S Proprietary
Information for any purpose not associated with CONTRACTOR'S activities. Further,
AGENCY agrees that it nor any of its employees, agents, independent contractors or other
persons or organizations over which it has control, will disseminate or disclose any of
CONTRACTOR'S Proprietary Information to any person or organization not connected with
CONTRACTOR, without the express written consent of CONTRACTOR. The AGENCY
also agrees that it will undertake all necessary and appropriate steps to maintain the
proprietary nature of CONTRACTOR'S Proprietary Information.
Section 28. PRINCIPAL REPRESENTATIVES
a. Cheryl Murase is designated as the principal representative of Consultant
for purposes of communicating with the Agency on any matter associated with the
performance of the services set forth in this Agreement.
b. The Redevelopment Director shall be the principal representative of the
Agency for purposes of communicating with Consultant on any matter associated with the
HdL Goren&Gone Professional Services Agreement Page 8
performance of the services set forth in this Agreement.
c. Either party may designate another individual as its principal representative
by giving notice of such designation to the other party.
d. It is expressly understood that the experience, knowledge, capability and
reputation of the foregoing principals shall be responsible during the term of this
Agreement for directing all activities of Consultant and devoting sufficient time to personally
supervise the services hereunder.
Section 29. ODIFICATIONS AND A END ENTS
This Agreement may be modified or amended only by a written instrument signed by
both parties.
Section 30. ENTIRE AGREEMENT
a. This Agreement supersedes any and all other agreements, either oral or
written, between the Agency and Consultant with respect to the subject matter of this
Agreement.
b. This Agreement contains all of the covenants and agreements between the
parties with respect to the subject matter of this Agreement, and each party to this
Agreement acknowledges that no representations, inducements, promises, or agreements
have been made by or on behalf of any party except those covenants and agreements
embodied in this Agreement.
HdL Coren&Cone Professional Services Agreement Page 9
c. No agreement, statement, or promise not contained in this Agreement shall
be valid or binding.
Section 31. NOTICES
a. Any notice to be provided pursuant to this Agreement shall be in writing, and
all such notices shall be delivered by personal service or by deposit in the United States
mail, certified or registered, return receipt requested, with postage prepaid, and addressed
to the parties as follows:
To the Agency: Executive Director
Redevelopment Agency of the City of Cathedral City
68-700 Avenida Lalo Guerrero
Cathedral City, California 92234
To Consultant: Martin C. Coren
HdL Coren & Cone
1340 Valley Vista Drive Suite 200
Diamond Bar, CA 91765
b. Notices, payments and other documents shall be deemed delivered upon
receipt by personal service or as of the second (2nd) day after deposit in the United States
mail.
Section 32. NON-LIABILITY OF AGENCY OR AGENCY OFFICERS AND
EMPLOYEES
No officer or employee of the Agency or Agency shall be personally liable to
Consultant, or any successor in interest, in the event of any default or breach by the
Agency or Agency or for any amount which may become due to Consultant or to its
successor, or for any breach of any obligation of the terms of this Agreement.
Section 33. INTERPRETATION
This Agreement shall not be interpreted against either party on the grounds that one
of the parties was solely responsible for preparing it or caused it to be prepared as both
parties were involved in drafting it.
Section 34. WAIVER
a. No waiver shall be binding, unless executed in writing by the party making the
waiver.
b. No waiver of any provision of this Agreement shall be deemed, or shall
constitute, a waiver of any other provision, whether or not similar, nor shall any such waiver
constitute a continuing or subsequent waiver of the same provision.
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c. Failure of either party to enforce any provision of this Agreement shall not
constitute a waiver of the right to compel enforcement of the remaining provisions of this
Agreement.
Section 35. ASSIGNMENT
a. The experience, knowledge, capability and reputation of Consultant, its
principles and employees were a substantial inducement for the Agency to enter into this
Agreement.
b. This Agreement shall not be assigned by either party without prior written
consent of the other party except, to the extent that Consultant may subcontract with GRC
Redevelopment Consultants, Inc. for redevelopment plan amendment/merger services
contemplated under this Agreement.
Section 36. CARE OF WORK
a. Consultant shall adopt reasonable methods during the life of the Agreement
to furnish continuous protection to the work performed by Consultant, and the equipment,
materials, papers and other components thereof to prevent losses or damages, and shall
be responsible for all such damages, to persons or property, until acceptance of the work
by the Agency, except such losses or damages as may be caused by the Agency's own
negligence.
b. The performance of services by Consultant shall not relieve Consultant from
any obligation to correct any incomplete, inaccurate or defective work at no further cost to
the Agency, when such inaccuracies are due to the negligence of Consultant.
Section 37. CAPTIONS AND HEADINGS
The captions and headings contained in this Agreement are provided for
identification purposes only and shall not be interpreted to limit or define the content of the
provisions described under the respective caption or heading.
Section 38. SEVERABILITY
If any one or more of the sentences, clauses, paragraphs or sections contained
herein is declared invalid, void or unenforceable by a court of competent jurisdiction, the
same shall be deemed severable from the remainder of this Agreement and shall not
affect, impair or invalidate any of the remaining sentences,clauses, paragraphs or sections
contained herein.
Section 39. GOVERNING LAW
The validity of this Agreement and any of its terms or provisions, as well as the
rights and duties of the parties under this Agreement, shall be construed pursuant to and in
accordance with California law.
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Section 40. RIGHTS AND REMEDIES
Except with respect to rights and remedies expressly declared to be exclusive in this
Agreement, the rights and remedies of the parties are cumulative and the exercise by
either party of one or more of such rights or remedies shall not preclude the exercise by it,
at the same or different times, of any other rights or remedies for the same default or any
other default by the other party.
Section 41. VENUE
All proceedings involving disputes over the terms, provisions, covenants or
conditions contained in this Agreement and all proceedings involving any enforcement
action related to this Agreement shall be initiated and conducted in the applicable court or
forum in Riverside County, California.
Section 42. A ORNEY'S FEES
In the event any action, suit or proceeding is brought for the enforcement of, or the
declaration of any right or obligation pursuant to this Agreement or as a result of any
alleged breach of any provision of this Agreement, the prevailing party in such suit or
proceeding shall be entitled to recover its costs and expenses, including reasonable
attorney's fees, from the losing party, and any judgment or decree rendered in such a
proceeding shall include an award thereof.
Section 43. AUTHOR!
The persons executing this Agreement on behalf of the parties hereto warrant that
they are duly authorized to execute this Agreement on behalf of said parties.
[THIS SECTION INTENTIONALLY LEFT BLANK]
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IN WITNESS WHEREOF, the parties hereto have caused this Agreement to be
executed as of the dates written above.
Redevelopment Agency of the City of HdL Coren and Cone
Cathedral City:
By: ( -
By:
Donald E. Bradley, I Martin C. Coren, Partner
Executive Director I
/
By:
Tam Scott, Risk Manager
ATTEST /
By -
Pat Hammers, Agency Secretary
APPROVED AS TO FORM: APPROVED AS TO CONTENT
4
By: 4#44 e (z-e By:
Green, deBortnowsky & J et Davison, Redevelopment
Quintanilla, Agency Counsel Dctor
D:Wly DocumentetAgreeTemplateePsa-ag.wpd
June 29,2000
HdL Coren&Cone Professional Services Agreement Page 0
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April 18,2006
Ms. Jan Davison
Community Development Director
City of Cathedral City
68-700 Avenida Lalo Guerrero
Cathedral City, CA 92234-7031
Dear Ms. Davison:
Thank you for the opportunity to present this proposal to the City of Cathedral City for HdL's property tax
services and in conjunction with GRC Redevelopment Consultants, redevelopment plan amendment services.
HdL Goren & Cone provides property tax services to more than 135 California cities and 300 redevelopment
project areas.
The services encompassed in this proposal include:
• Property Tax Services as described in Attachment A
• Development of a spreadsheet to calculate statutory tax-sharing,Attachment B
• Redevelopment plan amendment services to be provided by GRC Redevelopment
Consultants, as a subcontractor, Attachment C
Included as part of the Property Tax Services would be a determination if reductions in any Project
Area's base year due to the purchase of private property by public agencies (Malaki). There will be
no additional charge for this service. Also included under the Property Tax Services would be
secured and unsecured parcel audits to determine if the City and the Agency is receiving all that
property tax revenue for which they are entitled, as well as audits of tax-sharing agreements.
Unsecured audits are performed annually. Secured audits are performed in the initial year of the
contract and then periodically as needed. All audits are provided on a contingency basis and billed at
25% of net revenue (after tax-sharing) received by the City or the Agency.
Our of tax-sharing spreadsheets services includes a spreadsheet for each component Project Area on
an annual basis.
The plan amendment services will be performed by GRC Redevelopment Consultants as a
subcontractor to HdL Coren & Cone (see budget, Attachment C).
The budget for these services is as follows:
Annual Fee First Year One Time
Fee Fee
Prope Tax Services $16 800
Tax-Sharin S readsheet $5 300 S19,950
Plan Amendment $.49000
We appreciate the opportunity to present this proposal to the City of Cathedral City. I would be
happy to meet with you or your staff to discuss our services in more detail and demonstrate our
so are products.
Sincerely,
Martin C. Coren
1340 Valley Vista Drive Suite 200 Diamond Bar,CA 91765
I FAH[06G] -J 1-7' 2 I [Cc...:01 I-142:n I h&c,diir,suit,i corn.
Proposal for Property Tax Audit and Analysis Services
City of Cathedral City
Attachment A
PROPERTY T• SERVICES
1. Description of HdL's Property Tax Services
HdL analyzes all parcels within the City to identify and correct the misallocation of
property taxes. HdL will then install the property tax data set on the City's computer,
and provide reports and ongoing analysis including budget projections and changes in
property ownership. This data set can be accessed directly through the property tax
program and can also be available through HdL's integrated revenue interface
software.
2. Scope of Services
Discussion of the services.
Property taxes in California have evolved into an extremely complex system that
requires experience and expertise to fully monitor. There are two broad categories of
property (real and personal), three tax rolls (secured, unsecured and state assessed),
and numerous peculiarities such as possessory interest and the distribution of tax
revenue from private aircraft. The revenues generated by the property tax system
need to be distributed to a myriad of taxing entities including cities, counties, schools,
special districts and redevelopment agencies. The company's property tax
information systems allow us to provide information and analysis from a city's
property tax data set to city staff quickly and accurately.
HdL Coren & Cone (the property tax arm of the HdL Companies) has the technology,
methodology and trained staff to analyze all parcels within the City to identify costly
errors resulting in the misallocations of property taxes.
The HdL Companies
Proposal for Property Tax Audit and Analysis Services
City of Cathedral City
Because the company has the ability to audit the unsecured property tax roll for entire
counties, we recovered $1.3 million of unsecured property taxes for the Hawthorne
Redevelopment Agency that had not been found by the Agency's previous property
tax consultant. Our review of this agency's tax sharing agreement with the County of
Los Angeles uncovered the fact that the County was not contributing its pro rata share
of the low and moderate income housing fund. Addressing this issue with the County
will bring the Agency an additional $335,000 of available revenues for fiscal 1996-97
and similar amounts for future years.
Similar unsecured reviews were performed in the cities of Long Beach and Norwalk
after audits had been performed by prior consultants. The result was an additional
recovery of revenue totaling $664,500 in Long Beach and $181,300 in Norwalk.
Through a contract with the City of Los Angeles, HdLCC performed unsecured
audits for the City and recovered $2.5 million in revenue that otherwise would have
been lost. In addition, by filing our audit results with the County Assessor in a timely
manner,we assured that the repetitive errors from previous years would not reoccur.
We will furnish a variety of reports detailing property and revenue trends for the City
and Redevelopment Agency. These reports can be used for budgeting purposes,
planning, economic development and public information. Among the reports
provided are top property owner listings, multiple ownerships, non-owner occupied
parcels, identification of property ownership transfers and completed construction
project tracking for reassessments.
We serve as adjunct property tax staff to the City. All requests by the City or other
authorized consultants for information based upon the City's property tax data sets are
provided without additional costs. Requests for special reports and additional
research, beyond the scope of the contract, may entail some additional costs.
The HdL Companies 2
Proposal for Property Tax Audit and Analysis Services
City of Cathedral City
Work plan.
The methodology that the company follows in identifying, correcting and recovering
property tax errors includes the following:
Task I Establishment of City Data Set
Task II Identify and Correct Errors
Task III Prepare Reports
Task IV Ongoing Analysis
Task I-Establishment of Citv Data Set
Using HdLCC's custom Windows software, a data set of all parcels in the City will be
established. This data set can be installed on a personal computer or network at the
City offices. The parcel database is not confidential in nature and does not have any
restrictions on the number of users.
The software program allows the City to determine properties within a designated
radius and print mailing labels, create other mailing lists, assemble property or
address data sets with sales, property and business tax data, and display data in ways
that have not been available to cities in the past.
The software also provides an export routine so that users may export the entire data
set or selected fields of the data to a database (.dbf)or ASCII comma delimited file.
Task II-Identify and Correct Errors
Some of the most common types of errors that HdL identifies and corrects include:
• Parcel values and taxes being misallocated to incorrect tax rate areas or taxing
agencies within the City.
The HdL Companies 3
Proposal for Property Tax Audit and Analysis Services
City of Cathedral City
• Parcels encoded to the wrong city resulting in the tax proceeds being assigned to
the wrong jurisdiction.
• Property transfers and new construction completions failing to be reassessed in a
timely manner.
• Unsecured values and taxes allocated to the wrong parcel, tax rate area or city
performed with counties that make situs addresses available on the unsecured roll.
After reviewing the identified errors with the City, the company works with the
appropriate county agencies to ensure that errors are corrected and that funds due the
City are redistributed.
Task III-Prepare Reports
The company provides the following reports based on each years' lien date rolls:
• A listing of the major property owners in the City, including the assessed value of
their property;
• A listing of the major property tax payers, including an estimate of the property
taxes;
• A listing of property tax transfers which occurred since the lien date;
• A listing of parcels that have not changed ownership since the enactment of
Proposition 13;
• A comparison of property within the City by county-use code designation;
• A listing by parcel of new construction activity utilizing City building department
data, including building permits with assessor parcel numbers and project
The HdL Companies 4
Proposal for Property Tax Audit and Analysis Services
City of Cathedral City
completion dates, to identify non-residential parcels with new construction
activity and to provide reports for use in the City's preparation of Proposition 4
and 111 State Appropriation Limit calculations;
• A listing of multiple owned parcels;
• A listing of absentee owner parcels;
• Calculate an estimate of property tax revenue anticipated to be received for the
fiscal year by the City;
• Upon written request, analyses based on geo areas designated by the City to
include assessed valuations and square footage computations for use in
community development planning.
3. Compensation
Our fee for property tax services will be $16,800 annually (invoiced
quarterly),plus 25% of net tax revenues recovered for the City/Agency in the
audit performed over the period of time allowable by State statute (current
year and 3 prior lien date years). Net tax revenues mean the taxes received by
the City/Agency through our audit efforts.
The HdL Companies 5
Proposal for Property Tax Audit and Analysis Services
City of Cathedral City
4. Sample Property Tax Computer Screen
1:4-14e Ftes Flag 4 Defaults; 0041-47'14
041,a4i o.j '*":1 R06041111#*440, ,
. Ggc ' Parcel Type Regular Parcel,Private Ownership
1 „
°Wrari' Zoning C2*
r,
BlvdReg,on Special Properties
Situs City
Mail Name -; - - Revenue 180,982419k'(0.5276) I)?
Mall? (i'dr-
'$S;At1042;00Mall City Diamond Bar CA 91765-3921 Last Sale 12/31/1992
Values Sales General Assessments
Appeals t 0*er101A3100knitdl',Nonclitt,I:q0.1.0rEOk:154'4,<!,,4-4',-5::.,
. '
CU rent Ya Values Prior Ye4r Values
Land
14,396,395 Exemptions i4044;10::<)';';'-g?"2*Iiii'11PFixtures
",
Personal Prop
Totals. , ..7.33,08!250
Net Total AV: $34,311,020 - :
Delinquent In 1997
19951951
. „
,4„,00.04,241 :9**;:j 1997198
Current User.andrew HDL Version
6
The HdL Companies
Proposal for Property Tax Audit and Analysis Services
City of Cathedral City
F ' HISTORY A 1 CAP :ILITIES
FI' 1 STORY
Hinderliter, de Llamas and Associates (HdL) was founded in 1983 and developed
California's first computerized sales tax management program. It was also
responsible for securing the legislation that allows independent verification of state
allocations. In 1990, HdL Caren and Cone was established to provide property and
documentary transfer tax services. Together, the companies serve over 250
California agencies including 30 of the state's largest counties. Their audit and
consulting services include sales tax, property tax, documentary transfer tax, utility
user/franchise fees, business licensing and transient occupancy tax. The companies
have generated over$200 million in new monies for client agencies to date.
Backed by special computer analysis and field investigations, HdL's positive
relationships with taxpayers, the State Board of Equalization, county assessors,
county tax collectors and utility companies assure accurate and timely recovery of
misallocated revenues.
Equally important, HdL provides ongoing analytical support that details tax revenues
and trends by category, individual tax generator and by specified geographic or
project areas. The companies use their data sets and expertise to support a proactive
and effective approach to short- and long-term fiscal and economic planning. HdL's
familiarity with the specialized needs of local government allow it to provide
information and support on a wide range of issues including business retention
programs, developer negotiations, economic strategies, bond analyses, annexations,
revenue sharing agreements, and general revenue collection. HdL advises its clients
about proposed changes in laws and regulations relating to sales and use tax,property
tax and other revenues.
The HdL Companies 7
Proposal for Property Tax Audit and Analysis Services
City of Cathedral City
Client agencies are provided with computer data sets for sales tax, property tax and
business licenses that may be integrated with building permit information and
mapping data. Clients may also use our integrated revenue interface system to obtain
a comprehensive view of the tax and licensing revenues, ranging from an individual
business or location to customized geographical locations in the client's jurisdiction.
C ' • :ILITIES
HdL currently serves over 250 client agencies providing accurate, timely and detailed
fiscal information and performing hundreds of sales tax and property tax audits to
enhance local government revenues. Our newest programs are designed to review
and audit documentary transfer taxes, utility users taxes, franchise fees and business
licenses. Our integrated revenue interface provides easy access to revenue
information by parcel, name, address or geo-code.
Specific advantages offered by HdL include:
• The combined experience of the firm's personnel represents several decades of
dealing with sales-tax related questions, property-tax related questions, the State
Board of Equalization, 30 California counties, major utility companies and private
corporations.
• The entire firm and all its employees are housed at our offices in Diamond Bar
which gives us maximum coordination and supervision of audits and data support.
• The computer systems and the customer software at HdL are optimized to handle
very large, high-speed data sets. The company currently monitors all active
businesses in the State of California that are registered with the State Board of
Equalization and all businesses that have become inactive over the last eight
years, as well as the property tax data for 30 counties, business license data for 66
jurisdictions and telephone directory data for the entire State of California. These
data sets combined represent approximately 600 million records of long-term
The HdL Companies 8
Proposal for Property Tax Audit and Analysis Services
City of Cathedral City
history and current information. As we receive additional customer data sets from
the SBOE, the counties, the utility companies and our clients, we are able to
compare them to our existing proprietary data sets for precise audits, trends and
economic analyses.
• HdL retains five full-time analyst/programmers under contract to constantly
upgrade and design new improvements that enhance the reporting and audit
capabilities of the firm. This helps increase the accuracy and timeliness in
identifying and correcting misallocations and allows the provision of our
numerous special reports that are invaluable to local governments.
• HdL has recruited a select team of individuals offering extensive experience in
sales tax administration, sales tax law, property tax administration, business
development, financial management and redevelopment. Each of the principals
has worked in or with public agencies.
• All audit staff are selected and trained for their abilities to maintain positive
relations with the business community. The company's dealings with local
businesses are strictly positive and educational in nature, with complete emphasis
on protection of confidentiality, cooperation and assistance rather than
enforcement. This produces the desired gain in city revenues while maintaining
positive relations and ensuring faster correction of errors.
The HdL Companies 9
Proposal for Property Tax Audit and Analysis Services
City of Cathedral City
Y PERSONNEL
Following are the resumes of key personnel.
Lloyd de Llamas
Lloyd de Llamas provides clients with management data and support. He first
established a program of analyzing sales tax information for management purposes in
1972. He has been with the firm of Hinderliter, de Llamas and Associates since
1987. He has worked closely with the State Board of Equalization staff in
establishing mutually beneficial processes and procedures to help facilitate correction
of errors on behalf of client agencies and has supervised or performed over 100 city
and county sales tax audits.
Mr. de Llamas possesses a Bachelor of Science in Business Management from
California State University at San Diego in 1963. He is currently a member of the
Los Angeles County Committee on School Reorganization and is on the Board of
Directors of the San Gabriel Valley Commerce and Cities Consortium. He has
previously served as City Manager of Monterey Park, Lawndale and Woodlake and
as an assistant in Torrance and San Diego. He is past president of the San Gabriel
City Managers Association and was a founding director of the California
Redevelopment Association.
Paula Cone
Paula Cone is a principal with HdL Coren and Cone, the property tax arm of the HdL
Companies, and has over twenty years of municipal experience in finance and city
management. Ms. Cone developed the first cost-effective and accurate computer
program for identifying, auditing and correcting property tax misallocations. She
oversees the company's property tax management and auditing division which is also
responsible for verifying and correcting jurisdictional and boundary errors. She has
identified errors, which have resulted in a redistribution of tax revenues in excess of
$36 million to client agencies. Paula continues to be active in municipal government
The HdL Companies 10
Proposal for Property Tax Audit and Analysis Services
City of Cathedral City
organizations and has served in several LCC and CSAC working groups. Ms. Cone
earned her Bachelor's degree from California State University at Long Beach in 1969
She is former Assistant City Manager of the City of Lawndale.
Martin C. Coren
Martin C. Coren joined HdL Coren & Cone in 1992, after twenty years of experience
providing legislative and financial consulting services to state and local government,
particularly cities and redevelopment agencies. Martin was a legislative assistant in
the State Assembly and a legislative and redevelopment financial consultant to more
than 100 cities and redevelopment agencies. He was a founding partner of Katz,
Hollis, Coren, Inc. He has been an instructor for the California Redevelopment
Institute on low and moderate income housing and a member of the California
Redevelopment Association technical advisory committees on affordable housing and
legislation. Mr. Caren is the author of the chapter on finance in the California
Redevelopment Association's Introduction to Redevelopment.
David Schev
Mr. Schey has 17 years of experience in government service and consulting. His
experience includes service as Planning Director, Community Development Director
and Deputy Director of Redevelopment. He has been instrumental in the formation
of numerous special assessment districts and in the development and adoption of
redevelopment project areas. As a consultant to city and county agencies, he has
provided development and consulting services that include planning, project
management and finance. Mr. Schey has participated in the issuance of tax
allocation, revenue and assessment district bonds as both a consultant and as the
principal staff representative.
As an active participant in the affairs of his community, Mr. Schey has served for
over 6 years as a member and chairman of both the Planning Commission and Parks
and Recreation Commission. Education: Bachelor of Arts, University of California;
Los Angeles, California; Bachelor of Arts, California State University; Long Beach,
The HdL Companies 11
Proposal for Property Tax Audit and Analysis Services
City of Cathedral City
California; Master of Public Administration, University of Southern California; Los
Angeles, CA
Cheryl Murase
Cheryl Murase joined the HdL Companies after five years with O'Connor &
Company Securities as a Vice President. Prior to that, Ms. Murase worked for a
California municipal financial advising firm for five years in Senior Associate and
Associate positions where she gained experience in structuring a wide variety of
issues including tax allocation, certificates of participation, Marks-Roos and Mello-
Roos issues. Her understanding of county assessments of property value and tax
collections has aided in the projection of tax increment revenue. She has assisted
clients with the various government reporting requirements, and has gathered
infon-nation necessary for continued rating of debt.
Ms. Murase gained her municipal accounting background from working in a variety
of capacities for the cities of Montebello and Commerce. She served as the
Redevelopment Accountant for the City of Commerce.
Andrew Nickerson
Andrew Nickerson joined HdL in 1992. He has worked extensively with county
agencies to expand the firm's property tax database and software capabilities. Mr.
Nickerson is responsible for client site installations of the firm's property tax
software, staff training and technical support. Production management of the
property tax analytical reports are also under the direction of Mr. Nickerson whose
background includes knowledge in finance and real estate law. Education: Bachelor
of Science, California State Polytechnic University, Pomona, California.
Cynthia Robinson
Ms. Robinson joined our firm in July 1991 as a property tax auditor. She was instrumental in the k,
planning, organization, and implementation of secured property tax audits integrating the use of
assessor's maps and our specialized databases. Cynthia is primarily responsible for the training and
The HdL Companies 12
Proposal for Property Tax Audit and Analysis Services
City of Cathedral City
oversight responsibility of all secured property audits for the numerous counties in which we have
clients. She will oversee and check subcontractor work on the secured parcel audit related to this
contract and will perform redevelopment project area secured audits and appeal reports. Education:
Associate of Arts,Citrus College: Business Administration;Course work in Real Estate Principles.
The HdL Companies 13
ATTACHMENT B
TAX-S • ' G SPREA ISHEET SERVICES
We are pleased to present this proposal to assist the Cathedral City Redevelopment
Agency with developing templates to be used to determine the annual tax-sharing
payments for Project Areas 1, 2 and 3. We have prepared similar products for the
redevelopment agencies of Garden Grove, LaVeme, Irwindale and Santa Clarita. The
product will be an Excel spreadsheet that will calculate the tax-sharing amounts for each
taxing entity when the Agency imputs its tax increment receipts from the Project Areas
for the fiscal year.
The templates would include calculations for each tax-sharing agreement and the
calculation in accordance with your AB1290/SB 211 resolutions as appropriate. The
spreadsheet would be applicable to each tax increment remittance received by the Agency
for the Project Area although we suggest that payments are made after the close of the
fiscal year to avoid adjustments.
Our fees are as follows:
Each Total
Starting First Subsequent Through
Pro'ect Area Year Year Year 2005-06
Project 1 2003-04 $1,600 $800 $3,200
Project 1 Amendment 4 2005-06 $750 $500 $750
Project 2 1999-00 $3,500 $1,500 $12.500
Project 3 2005-06 $5,000 $2,500 000J
Total $5,300 $19,950
ATTACHMENT C
1 G REDEVELOPMENT CONSULTANTS7 INC.
- ,
M E M 0 R A N D U M
. -
DATE: April 18, 2006
TO: Cheryl Murase and Marty Coren
FROM: Ernest Glover
RE: Cathedral City Redevelopment Project Area Merger
The following is a budget for the Cathedral City Redevelopment Project Area Merger; not to exceed
$35,000.00 in Labor and $14,000.00 in Direct Expenses.
Task Description Budget
1. Program Start-Up $3,500.00
2. Preliminary Report to include field surveys, research and
report preparations
$1,750.00
,.
3. Negative Declaration $6,500.00
4. Community Meetings $7,500.00
5. Taxing Agency Consultation $6,500.00
6. Report to City Council $7,500.00
7. Joint Public Hearing $1,750.00
Sub-Total $35,000.00
8. Direct Expenses
Newsletter Printing $4,500.00
Newsletter Mailing and Postage $4,000.00
Report Printing $2,500.00
Translation for Meetings and Newsletter $2,000.00
Travel and Miscellaneous $1,000.00
Sub-Total $14,000.00
Grand Total-Labor and Expenses $49,000.00
701 S. Parker Street, Suite 7400 • Orange, California 92868 •Telephone: (714) 234-1122 • Fax: (714) 234-
1126 •www.grc-redevelopment.com
f i = !6
A T ■ ` .On-Go '.A
in. Annual Fee. First
Property rvi $16,800
Tax-Sharin S._.__. readsheet , ........... ..
Plan r ; r
Additionally, II receive 25% of net tax increments recovered for the
Agency/City !ti property audits,
PAYMENT PROGRA
Section 1. Invoices
Invoices shall only be submitted to the Agency by Consultant following completion of
the tasks set forth in the Scope of Services, attached hereto as Exhibit "A"
Section 2. Scope of Services
Each invoice shall include a copy of the Scope of Services
Section 3. Payment
The Agency shall pay Consultant within thirty (30) days of receipt of an invoice,
except as otherwise provided for herein.
Section 4. Contested Invoices
a. Payment to Consultant shall not be made by the Agency within thirty (30)
days for any invoice which is contested or questioned and returned by the Agency with a
written explanation within thirty (30) days of receipt of invoice.
b. Consultant shall provide to Agency a written response to any invoice
contested or questioned, and upon request of the Agency, Consultant shall provide the
Agency with any and all documents related to any invoice.
Section 5. Early Termination or Suspension
a. In the event of early termination or suspension,the Agency shall compensate
Consultant for all services rendered pursuant to this Agreement up to the time of the
effective date of the early termination or suspension.
b. Compensation for services rendered in connection with a task that has not
been completed at the time of the effective date of the early termination or suspension
shall be provided to Consultant on a prorated basis to reflect the percentage of the specific
task that has been completed at the aforementioned time.