The Grand Jury is the “watchdog” of: Tulare Administrative Office (cao) Board of Supervisors

Reviewed all returned responses to Ø 4 the 2008-2009 Grand Jury reports Agreed 85.53% 2. Reviewed relevant Penal and Government Codes FINDINGS 1. There were a total of 18 final reports in the 2008 – 2009 Final Report, 16 Did not of which required responses from 40 Partially agree different entities with a total of 57 agreed 1.65% required responses. 12.82% 2. There were 256 findings and 42 recommendations. P ercentage of concurrence with findings of those who responded as required by 3. Orosi High School failed to respond to law the Status of Harassment Policies in Tulare County High Schools report.

Relevant documents were inspected.

Attended City Council Meetings.

Of those who responded, 10 (18.18%) responded late. Will be Will not be implemente 5. Of those who responded 45, implemente d 46.16% d 30.32% (81.82%) responded on time.

Require all agencies within the 9. Prior to December 17, 2009, some Government Plaza to communicate, agencies housed at the Government with the County Safety Officer in Plaza did not have written or posted writing, to identify all emergency Fire and Emergency Evacuation equipment deficiencies and what Plans. corrective actions are initiated after every emergency evacuation drill.

Forty entities (72.73%) responded as set forth by Penal Code 933.05.

Fifteen (27.27%) of those who Currently in responded did not respond as set place 23.52% forth by Penal Code 933.05.

The following diagrams indicate the percentages of concurrence and Percentage of implementation as implementation of the findings and Recommended by 2008-2009 Grand Jury recommendations of those entities that responded. require a copy of the response also be sent to the Grand Jury. PROCEDURES FOLLOWED 1. Reviewed all returned responses to the 2008-2009 Grand Jury reports Agreed 85.53% 2. Reviewed relevant Penal and Government Codes FINDINGS 1. There were a total of 18 final reports in the 2008 – 2009 Final Report, 16 Did not of which required responses from 40 Partially agree different entities with a total of 57 agreed 1.65% required responses. 12.82% 2. There were 256 findings and 42 recommendations. P ercentage of concurrence with findings of those who responded as required by 3. Orosi High School failed to respond to law the Status of Harassment Policies in Tulare County High Schools report.

The City stated that the cost to send the police officers to the fire academy, not 2. Comply with Ralph M. Brown Act. including salaries, is $350 per person for a total cost of $5250. This would 3. Explore providing EMT and/or train 15 police officers, yet the City Paramedic training to Public Safety states that they have approximately 22 Officers. police officers.

Abatement of all unsafe conditions have not been completed in an 6. Check every office, as part of the expeditious manner. emergency evacuation drill to ensure 9 × a written Fire and Emergency above designated emergency exit Evacuation Plan is posted. doors throughout the Government Plaza and all other occupied Tulare 7. Require all agencies within the County buildings. Government Plaza to develop written procedures to accommodate the safe 9. Monitor to ensure emergency evacuation of physically disabled equipment is tested and maintained occupants and visitors from the as required by the preventive second floor. maintenance schedules.

In the last few months, there have a. Impose the TOT on any rental that been at least two appeals to the BOS. is less than 30 consecutive days The BOS upheld both of these to the same renter for the same appeals (one fully and one in part), property. resulting in the loss of tax revenue to the County of approximately $9,000 b. Clarify what constitutes a full day due to the vagueness of the TOT and what the obligation is for any ordinance. partial day use. Tulare County TOT § 1-05-1355 (b). Ø 24 c. Put in place fines and penalties in f. Inform as many Owner/Agents as an amount that will discourage possible on the TOT ordinance and non-compliance with the the changes made to the ordinance. ordinance. g. Print a public notice in all available d. Once the new ordinance is in news sources regarding TOT place and enforceable, brief all changes. staff in all concerned agencies on the new language and the reason 2. Register and inspect all properties it was changed. Follow up on staff that are subject to the TOT ordinance. briefings at a minimum of every three years and/or as changes are made to the ordinance. e. Refer all questions regarding the TOT from any agency and/or the public to the County Tax Collector. REQUIRED RESPONSES Tulare County Board of Supervisors Tulare County Tax 25 × CALIFORNIA CODES - REVENUE AND TAXATION CODE - SECTIONS 7280-7283.51 7280. (a) The legislative body of any city, campground pursuant to any form of county, or city and county may levy a tax exchange program. on the privilege of occupying a room or rooms, or other living space, in a hotel, (c) For purposes of this section, "other inn, tourist home or house, motel, or other lodging" includes, but is not limited to, a lodging unless the occupancy is for a camping site or a space at a campground period of more than 30 days. The tax, or recreational vehicle park, but does not when levied by the legislative body of a include any of the following: county, applies only to the unincorporated (1) Any facilities operated by a local areas of the county. (b) For purposes of government entity. this section, the term "the privilege of (2) Any lodging excluded pursuant to occupying a room or rooms, or other living subdivision (b). space, in a hotel, inn, tourist home or (3) Any campsite excluded from taxation house, motel, or other lodging" does not pursuant to Section 7282. include the right of an owner of a time- (d) Subdivision (b) does not affect or apply share estate in a room or rooms in a time- to the authority of any city, county, or city share project, or the owner of a and county to collect a transient membership camping contract in a occupancy tax from time-share projects camping site at a campground, or the that were in existence as of May 1, 1985, guest of the owner, to occupy the room, and which time-share projects were then rooms, camping site, or other real property subject to a transient occupancy tax in which the owner retains that interest. imposed by an ordinance duly enacted For purposes of this subdivision: prior to May 1, 1985, pursuant to this (1) "Time-share estate" means a time- section. Chapter 257 of the Statutes of share estate, as defined by paragraph (1) 1985 may not be construed to affect any of subdivision (x) of Section 11212 of the litigation pending on or prior to December Business and Professions Code. 31, 1985. (2) "Membership camping contract" (e) (1) (A) If the legislative body of a city, means a right or license as defined by county, or city and county elects to exempt subdivision (b) of Section 1812.300 of the from a tax imposed pursuant to this Civil Code.(3) "Guest of that owner" means section any of the following persons a person who does either of the following: whose occupancy is for the official (A) Occupies real property accompanied by business of their employers, the legislative the owner of either of the following: body shall create a standard form to claim (i) A time-share estate in that real this exemption and the officer or property. employee claiming the exemption shall (ii) A camping site in a campground sign the form under penalty of perjury: pursuant to a right or license under a (i) An employee or officer of a government membership camping contract. (B) outside the United States. Exercises that owner's right of occupancy (ii) An employee or officer of the United without payment of any compensation to States government. the owner. (C) "Guest of that owner" (iii) An employee or officer of the state specifically includes a person occupying a government or of the government of a time-share unit or a camping site in a political subdivision of the state. Ø 26 (B) The standard form described in or 7281 may also, by ordinance, levy a subparagraph (A) shall contain a transient occupancy tax in accordance requirement that the employee or officer with this part, if the city's ordinance claiming the exemption provide to the entitles any person subject to a transient property owner one of the following, as occupancy tax under the city's ordinance determined by the legislative body of the to credit the amount of transient city, county, or city and county imposing occupancy taxes due to the the tax, as conclusive evidence that his or redevelopment agency of that city her occupancy is for the official business pursuant to this section against the of his or her employer: payment of taxes due under the city's (i) Travel orders from his or her ordinance. government employer. (b) An ordinance of a redevelopment (ii) A government warrant issued by his or agency imposing a transient occupancy her employer to pay for the occupancy. tax pursuant to this section shall contain (iii) A government credit card issued by his an enacting clause which states as or her employer to pay for the occupancy. follows: "The redevelopment agency of the (C) The standard form described in City of ____ does ordain as follows:" The subparagraph (A) shall contain a ordinance shall be signed by the requirement that the officer or employee chairperson of the agency and attested by provide photo identification, proof of his or the clerk or secretary of the agency, and her governmental employment as an shall take effect immediately upon its final employee or officer as described in clause passage, but shall become operative on (i), (ii), or (iii) of subparagraph (A), and the first day of the first calendar quarter proof, consistent with the provisions of commencing more than 180 days after subparagraph (B), that his or her adoption of the ordinance. In all other occupancy is for the official business of respects, the ordinance shall be his or her governmental employer. introduced and passed, and notice given (2) There shall be a reputable by publication, in the manner provided by presumption that a property owner is not law for general law cities. (c) Any liable for the tax imposed pursuant to this redevelopment agency adopting an section with respect to any government ordinance pursuant to this section shall employee or officer described in clause (i), not levy a transient occupancy tax in (ii), or (iii) of subparagraph (A) of excess of the rate of transient occupancy paragraph (1) for whom the property tax levied by its city, and the tax shall be owner retains a signed and dated copy of levied only on accommodations located in a standard form that complies with the a redevelopment project area for which provisions of subparagraphs (B) and (C) of the taxes are pledged pursuant to paragraph (1). (f) The provisions of subdivision (e) of Section 33641 of the subdivision (e) are not intended to Health and Safety Code. (d) Any pledge preclude a city, county, or city and county pursuant to Section 33641 of the Health from electing to exempt any other class of and Safety Code made with respect to persons from the tax imposed pursuant to taxes imposed under this section for the this section. payment of principal and interest on bonds of a redevelopment agency shall 7280.5. (a) The redevelopment agency of constitute the obligation of a contract any city which has levied a transient between the development agency and the occupancy tax pursuant to Section 7280 holder of the bonds and shall be protected 27 × from impairment by the United States and ordinance or resolution, establish California Constitutions. The provisions of procedures for the collection of delinquent this section which authorize the imposition amounts of any tax levied pursuant to this of the taxes may not be repealed during chapter. the time that any of the bonds remain outstanding. 7283.5. (a) (1) A purchaser, transferee, or other person or entity attempting to obtain 7281. The legislative body of any city or ownership of a property, the owner of county may levy a tax on the privilege of which is required to collect the tax renting a mobile home, as defined in imposed pursuant to this chapter, may Section 18008 of the Health and Safety request the city, county, or city and county Code, which is located outside a mobile in which that property is located to issue a home park for occupancy on a transient tax clearance certificate under this basis unless such occupancy is for any section. (2) A city, county, or city and period of more than 30 days. Such tax county that issues a tax clearance when levied by the legislative body of a certificate under this section may charge county shall apply only to the an administrative fee to cover its costs in unincorporated areas of the county. This issuing the certificate. (b) Within 90 days section does not authorize any city or of receiving a request described in county to levy a tax on the privilege of subdivision (a), a city, county, or city and renting any mobile home when the tenant county shall do either of the following: is an employee of the owner or operator of (1) Issue the tax clearance certificate. the mobile home. (2) (A) Request the current owner of the property to make available that owner's 7282. Notwithstanding any other provision transient occupancy tax records for the of law, no city, county, or city and county purpose of conducting an audit regarding may levy a tax on the privilege of transient occupancy taxes that may be occupying a campsite in a unit of the state due and owing from the owner of the park system. property. (B) (i) Complete the audit described in subparagraph (A) on or 7282.3. (a) Notwithstanding any other before 90 days after the date that the provision of law, no city, county, or city and current or former owner's records are county may levy a tax under Section 7280 made available to the auditing jurisdiction on any amount subject to tax under the and issue a tax clearance certificate within Sales and Use Tax Law (Part 1 30 days of completing the audit. (commencing with Section 6001)) with (ii) If, after completing the audit, the city, respect to the sale of food products. (b) county, or city and county makes a This section shall also apply to charter determination that the current owner's cities. (c) For purposes of this section, records are insufficient to make a "food products" means food and beverage determination of whether transient products of every kind, regardless of how occupancy taxes may be due and owing, or where served, and shall specifically the city, county, or city and county is not include, but not be limited to, alcoholic required to issue a tax clearance beverages and carbonated beverages of certificate as otherwise required by this every kind. subdivision. The city, county, or city and county shall, within 30 days of making 7283. A board of supervisors may, by that determination, notify the purchaser, Ø 28 transferee, or other person or entity that described in subdivision (a) who does not made the request that it will not issue a obtain a tax clearance certificate under tax clearance certificate due to the this section, or who obtains a tax insufficiency of the prior owner's records. clearance certificate that indicates that (c) If a city, county, or city and county does tax is due and fails to withhold, for the not comply with subdivision (b), the benefit of the city, county, or city and purchaser, transferee, or other person or county, sufficient funds in the escrow entity that obtains ownership of the account for the purchase of the property property shall not be liable for any to satisfy the transient occupancy tax transient occupancy tax obligations liability, shall be held liable for the amount incurred prior to the purchase or transfer of tax due and owing on the property. (f) of the property. (d) For a tax clearance This section may not be construed to certificate issued under this section, all of relieve a property owner of transient the following apply:(1) The certificate shall occupancy tax obligations incurred when state the amount of tax due and owing for that owner owned the property. the subject property, if any. (2) The certificate shall state the period of 7283.51. Notwithstanding any other time for which it is valid. provision of law, except in the case of (3) The purchaser, transferee, or other fraud or the failure of a property owner to person or entity who obtains ownership of file a transient occupancy tax return, a the property may rely upon the tax city, county, or city and county may clearance certificate as conclusive institute an action to collect unpaid evidence of the tax liability associated with transient occupancy taxes within four the property as of the date specified on years of the date on which the transient the certificate. (e) Any purchaser, occupancy taxes were required to be paid. transferee, or other person or entity TULARE COUNTY TRANSIENT OCCUPANCY ORDINANCE SECTION 1-05-1345 through 1445 ARTICLE 11. TRANSIENT OCCUPANCY TAX (a) "Person" means any individual, firm, partnership, joint venture, 1-05-1345 TITLE: association, social club, fraternal This Article shall be known as the organization, joint stock company, Transient Occupancy Tax Law of the corporation, estate, trust, business trust, County of Tulare. receiver, trustee, syndicate, or any other 1-05-1350 LEGISLATIVE AUTHORITY: group or combination acting as a unit. This Article is adopted pursuant to the (b) "Hotel" means any structure, or any authority set forth in sections 7280- portion of any structure, which is occupied 7283.51 of the Revenue and Taxation or intended or designed for occupancy by Code of the State of California. transients for dwelling, lodging or sleeping (Amended by Ord. No. 3368, effective 10- purposes, and includes any hotel, inn, 09-08) tourist home or house, motel, studio hotel, bachelor hotel, lodging house, rooming 1-05-1355 DEFINITIONS: house, apartment house, dormitory, public Except where the context otherwise or private club, or other similar structure requires, the following definitions shall or portion thereof. "Hotel" also includes a govern the construction of this Article: 29 × mobile home, as defined in section 18008 same duties and liabilities as his or her of the Health and Safety Code of the State principal. Compliance with the provisions of California, which is located outside a of this Article by either the principal or the mobile home park when the tenant is not managing agent shall, however, be an employee of the owner or operator of considered to be compliance by both. the mobile home. "Hotel" does not include (g) "Tax Collector" means the Auditor- a hospital room, medical clinic, Controller/Treasurer- Tax Collector of the convalescent home or home for the aged. County of Tulare. Also, "hotel" does not include a private (Amended by Ord. No. 3368, effective 10- home, vacation cabin or similar facility 09-08) which is rented by a person who is not 1-05-1360 AMOUNT OF TAX: PAYMENT BY regularly engaged in the business of TRANSIENT: renting such facilities and does so only For the privilege of occupancy in any occasionally and incidentally to his or her hotel, each transient is subject to and own use thereof. shall pay a tax in the amount of ten (c) “Occupancy” means the use or percent (10%) of the rent charged by the possession, or the right to the use or operator. Said tax constitutes a debt owed possession, of any room or rooms or by the transient to the County, which is portion thereof, in any hotel for dwelling, extinguished only by payment to the lodging or sleeping purposes. operator, who is mandated to deliver such (d) “Transient” means any person who tax to the County as provided in this exercises occupancy or is entitled to Article. The transient shall pay the tax to occupancy by reason of concession, the operator of the hotel at the time the permit, right of access, license or other rent is paid. If the rent is paid in agreement for a period of thirty (30) installments, a proportionate share of the consecutive calendar days or less. For the tax shall be paid with each installment. purpose of counting consecutive days, The unpaid tax shall be due when the each day for which full rent is charged by transient ceases to occupy space in the the operator shall be deemed a full day. hotel. (e) "Rent" means the consideration (Amended by Ord. No. 3368, effective 10- charged, whether or not received, for the 09-08) occupancy of space in a hotel valued in money, whether to be received in money, 1-05-1365 EXEMPTIONS: goods, labor or otherwise, including all No tax shall be imposed upon the receipts, cash, credits and property and following persons and occupancies: services of any kind or nature, without any (a) Any person as to whom, or any deduction there from. occupancy as to which, it is beyond the (f) "Operator" means the person who power of the County to impose the tax is the proprietor of the hotel, whether in herein provided. the capacity of owner, lessee, sub lessee, (b) Any officer or employee of a foreign mortgagee in possession, licensee, or any government who is exempt by reason of other capacity. If the operator performs his express provision of federal law or intern or her functions through a managing occupancy international treaty. agent of any type or character other than (c) Any occupancy, by one or more an employee, the managing agent shall occupants, for which the total rent paid by also be deemed an operator for the the occupants is less than Two Dollars purposes of this Article and shall have the ($2.00) a day. Ø 30 (d) Any person in the performance of (Amended by Ord. No. 3368, effective 10- official duties as an officer or employee of 09-08) a city, county, state or federal government. 1-05-1380 REGISTRATION OF No exemption shall be granted under OPERATORS: subsections (a) or (b) of this section Every person engaging or about to unless a claim of exemption on the form engage in business as an operator of a prescribed by the Tax Collector is executed hotel in the unincorporated area of Tulare by the transient under penalty of perjury County, shall register with the Tax and filed with the operator at the time rent Collector on a form provided by him or her. is collected. Persons engaged in such business must (Amended by Ord. No. 3368, effective 10- so register not later than January 1, 1965, 09-08) or within thirty (30) days after 1-05-1370 REFUNDS: WAIVER: commencing business, whichever is later, If a person exercises occupancy or is but such privilege of registration after the entitled to occupancy for a period longer date of imposition of such tax shall not than thirty (30) consecutive days, thus relieve any person from the obligation of removing such person from the definition collection and remittance of tax on and of transient, then the operator shall refund after the date of imposition thereof, to such person immediately the total regardless of registration. Such amount of the tax previously collected by registration form shall set forth the name the operator from such person during the under which such person transacts or initial thirty (30) consecutive days of intends to transact business, the location occupancy under section 1-05-1375 of of his or her place or places of business this Article. and such other information to facilitate the collection of the tax as the Tax 1-05-1375 DUTIES OF OPERATOR: Collector may require. The registration Each operator shall collect the tax form shall be signed by the owner if a imposed by this Article to the same extent, natural person, by a member or partner in and at the same time, as the rent is case of an association or partnership, and collected from every transient. Failure of by an executive officer or some person the operator to impose or collect the tax specifically authorized by the corporation shall not relieve the operator from the to sign the registration form in the case of obligation to remit to the Tax Collector the a corporation. The Tax Collector shall, tax due under this Article. The operator within ten (10) days after receiving such shall provide to each transient a receipt registration form, issue without charge a for payment of the tax and the amount of certificate of authority to each registrant tax shall be separately stated from the to collect the tax from transients, together amount of the rent charged. It shall be with a duplicate thereof for each unlawful for any person to advertise or additional place of business of such state in any manner, whether directly or registrant. Such certificates shall be non indirectly, that the tax or any part thereof assignable and nontransferable and shall will be assumed or absorbed by the be surrendered immediately to the Tax operator, or that it will not be added to the Collector upon the cessation of business rent, or that, if added, any part will be at the location named or upon sale or refunded, except in the manner provided transfer of the hotel. Each certificate shall in this Article. be prominently displayed in the hotel so as to be seen and come to the notice 31 × readily of all occupants and persons shall be remitted to the Tax Collector. The seeking occupancy. Said certificate shall Tax Collector may establish shorter contain the following information: reporting periods for any operator if he or (a) The name of the operator. she deems it necessary in order to ensure (b) The address of the hotel. collection of the tax and he or she may (c) The date upon which the certificate require additional information in the was issued. return. Returns and payments are due (d) The following statement: immediately upon cessation of business This Transient Occupancy Registration for any reason. All taxes collected by Certificate signifies that the person named operators pursuant to this Article shall be on the face hereof has fulfilled the held in trust for the account of the County requirements of the Transient Occupancy until payment thereof is made to the Tax Tax Law of the County of Tulare by Collector. registering with the Tax Collector for the (Amended by Ord. No. 3368, effective 10- purpose of collecting from transients the 09-08) Transient Occupancy Tax and remitting 1-05-1390 REMITTANCE BY MAIL: said tax to the Tax Collector. This If a remittance to cover a payment certificate does not authorize any person required by this Article to be made to the to conduct any unlawful business or to Tax Collector on or before a specified date conduct any lawful business in an is sent through the United States mail, unlawful manner, nor to operate a hotel properly addressed with postage prepaid, without strictly complying with all locally it shall be deemed to have been received applicable laws, including but not limited by the Tax Collector on the date shown by to those requiring a permit from any the post office cancellation mark stamped board, commission, department or office upon the envelope containing the of this County. This certificate does not remittance or on the date it was mailed if constitute a permit. proof satisfactory to the Tax Collector (e) Such additional information as establishes that the mailing occurred on may be required by the Tax Collector. an earlier date. Nothing in this section (Amended by Ord. No. 3368, effective 10- shall be construed as constituting 09-08) payment of any remittance required, unless such remittance is actually received by the Tax Collector. 1-05-1385 REPORTING AND REMITTING: Each operator shall, on or before the 1-05-1395 PENALTIES AND INTEREST: last day of the calendar month following ORIGINAL DELINQUENCY: the close of each calendar quarter, or at Any operator who fails to remit any tax the close of any shorter reporting period imposed by this Article within the time which may be established by the Tax required by section 1-05-1385 of this Collector, file a return with the Tax Article shall pay a penalty of ten per cent Collector, on forms provided by the Tax (10%) of the total amount of the tax in Collector. The operator’s return shall be addition to the amount of the tax. complete when it is filed and it shall state 1-05-1400 SAME: CONTINUED the total rents charged and received and DELINQUENCY: the amount of tax collected from transient Any operator who fails to remit any occupancies. At the time the return is delinquent remittance on or before the filed, the full amount of the tax collected last day of the second calendar month Ø 32 following the close of each calendar facts and information as he or she is able quarter shall pay a second delinquency to obtain upon which to base the penalty of ten per cent (10%) of the assessment of any tax imposed by this amount of the tax in addition to the Article, he or she shall proceed to amount of the tax and the ten per cent determine and assess against such (10%) penalty first imposed. operator the tax, interest and penalties provided for by this Article. When such 1-05-1405 SAME: FRAUD: determination has been made, the Tax If the Tax Collector determines that the Collector shall give a notice of the amount nonpayment of any remittance due under so assessed by serving it personally or by this Article is due to fraud, a penalty of depositing it in the United States mail, twenty five per cent (25%) of the amount postage prepaid, addressed to the of the tax shall be added thereto in operator so assessed at his or her last addition to the penalties stated in sections known address. 1-05-1395 and 1-05-1400 of this Article. (b) Such operator may, within ten (10) 1-05-1410 SAME: INTEREST: days after the serving or mailing of such In addition to the penalties imposed, notice, make application in writing to the any operator who fails to remit any tax Tax Collector for a hearing on the amount imposed by this Article shall pay interest assessed. If application by the operator for at the rate of one-half of one per cent a hearing is not made within said ten (10) (0.5%) per month or any fraction thereof day period, the tax, interest and penalties on the amount of the tax, exclusive of determined by the Tax Collector shall penalties, from the date on which the become final and conclusive and remittance first became delinquent until immediately due and payable. If such paid. application is made, the Tax Collector shall (Amended by Ord. No. 3368, effective 10- give not less than five (5) days’ written 09-08) notice to the operator, in the manner prescribed above, to show cause at a time 1-05-1415 SAME: PENALTIES AND and place fixed in said notice why said INTEREST MERGE WITH TAX: amount specified therein should not be Every penalty imposed and such fixed for such tax, interest and penalties. interest as accrues under the provisions of (c) At such hearing, the operator may sections 1-05-1395 through 1-05-1410 of appear and offer evidence why such this Article shall become a part of the tax specified tax, interest and penalties herein required to be paid. should not be so fixed. 1-05-1420 FAILURE TO COLLECT AND (d) After such hearing the Tax REPORT TAX: Collector shall determine the proper tax to (a) If any operator shall fail or refuse be remitted and shall thereafter give to collect or remit the tax or any portion written notice to the operator in the thereof required by this Article or to file, manner prescribed above of such within the time provided in this Article, any determination and the amount of such report or return of said tax, the Tax tax, interest and penalties. The amount Collector shall proceed in such manner as determined to be due shall be payable he or she may reasonably deem best to fifteen (15) days after the serving or obtain facts and information on which to mailing of such notice unless an appeal is base his or her estimate of the tax due. As taken as provided in section 1-05-1435 of soon as the Tax Collector secures such this Article. 33 × (Amended by Ord. No. 3368, effective 10- (d) After such hearing the Tax 09-08) Collector shall determine the proper tax to be remitted and shall thereafter give 1-05-1425 DEFICIENCY DETERMINATIONS: written notice to the operator in the (a) If the Tax Collector is not satisfied manner prescribed herein of such with a return filed by an operator or the determination and the amount of such amount of the operator’s alleged tax tax, interest and penalties. The Tax liability, the Tax Collector shall proceed in Collector’s determination shall be such manner as he or she may deem best presumed to be correct. In connection to obtain facts and information on which with all appeals, the operator has the to base his or her estimate of the tax due. burden of proving that the Tax Collector’s As soon as the Tax Collector shall procure determination is incorrect, and the burden such facts and information as he or she is of producing sufficient evidence to able to obtain upon which to base the establish the correct tax liability. The assessment of any tax imposed by this amount determined to be due shall be Article, the Tax Collector shall proceed to payable after fifteen (15) days unless an determine and assess against such appeal is taken as provided in Section 1- operator the tax, interest and penalties 05-1435. provided for by this Article. In any case (Amended by Ord. No. 3368, effective 10- where determination is made, the Tax 09-08) Collector shall give a notice of the amount so assessed by serving it personally or by 1-05-1430 REFUNDS: depositing it in the United States mail, Whenever the amount of any tax, postage prepaid, addressed to the penalty, or interest has been paid more operator at his or her last known address. than once or has been erroneously or (b) The operator may, within ten (10) illegally collected or received by the Tax days after service or mailing of such Collector under this Article, it may be notice, apply in writing to the Tax Collector refunded, provided a verified claim in for a hearing on the amount assessed. If writing therefor, stating the specific an application by the operator for a ground upon which the claim is founded, hearing is not received within the time is filed with the Tax Collector within three prescribed, the tax, interest and penalties, (3) years from the date of payment. The if any, determined by the Tax Collector claim shall be made on forms provided by shall become final and conclusive and the Tax Collector. If the claim is approved immediately due and payable. If such by the Tax Collector the excess amount application is timely made, the Tax collected or paid may be refunded or may Collector shall give not less than five (5) be credited on any amounts then due and days of written notice in the manner payable from the person from whom it was prescribed herein to the operator to show collected or by whom paid and the cause, at a time and place fixed in such balance may be refunded to such person, notice, why the assessed amount should or his or her administrators or executors. not be fixed for such tax, interest and (Amended by Ord. No. 3368, effective penalties. 10-09-08) (c) At such hearing, the operator may 1-05-1435 APPEALS: appear and offer evidence why the Any operator aggrieved by any decision assessed amount, including interest and of the Tax Collector may appeal to the penalties, should not be so fixed. Board of Supervisors by filing a notice of Ø 34 appeal with the Clerk of the Board of (5) Copies of any forms used to claim Supervisors within fifteen (15) days after exemption from the tax; and the serving or mailing of the notice of the (6) Consecutively numbered payment decision. The Board of Supervisors shall receipts showing the amount paid for fix a time and place for hearing such occupancy and which list the room rate appeal and the Clerk of the Board of separately from the amount of tax paid. Supervisors shall give notice in writing to Such receipts must, with reasonable such operator at his or her last known effort, be identifiable using the revenue address. The decision of the Board of journal of subdivision (a)(2). Supervisors shall be final and conclusive (b) At all reasonable times, the and shall be served upon the appellant by records required by this section shall be serving it personally or by depositing it in available for inspection by the Tax the United States mail, postage prepaid, Collector or authorized deputies. addressed to the operator at his or her Performance of an audit does not waive last known address. Any amount found to the County’s right to any taxor the five (5) be due shall be immediately due and year requirement of preserving records. payable upon the service of said notice. (c) When an operator neglects, (Amended by Ord. No. 3368, effective 10- refuses or fails to produce for inspection 09-08) any record required by this section, the Tax Collector may obtain a subpoena for 1-05-1440 RECORDS: such record(s) from the chairperson of the (a) It shall be the duty of every Board of Supervisors who may issue a operator liable for the collection and subpoena and undertake the actions the remittance to the county of any chairperson is authorized to undertake taximposed by this Article to keep and pursuant to Article 9, of Chapter 1 of Part preserve, for a period of five (5) years, all 2 of Division 2 of Title 3 of the records that may be necessary to Government Code (commencing with determine the amount of such tax as he or Government Code section 25170). she may have been liable for collecting Pursuant to Government Code section and remitting to the County under this 25170, the subpoena shall command the Article. At a minimum, the records deemed operator to appear before the Board of necessary for this determination shall be: Supervisors, at a time and place therein (1) A general ledger indicating all specified, to be examined as a witness. revenue collected by the operator; The subpoena may require the operator to (2) A chronological revenue journal produce all books, papers, and documents listing the tax and room revenues in his or her possession or under his or separately, or other means acceptable to her control, required under this section. the Tax Collector summarizing the (d) In the event that any records operator’s monthly and quarterly revenue; required by this section are unavailable, (3) Room registrations, which shall the Tax Collector shall proceed in such include the name, address, telephone manner as he or she may reasonably number and the automobile license plate deem best to obtain facts and information number of the transient; on which to base his or her estimate of the (4) A calendar or journal listing all tax due under this Article. advance registrations and the date on (Amended by Ord. No. 3368, effective 10- which the advance registration was 09-08) entered on the listing; 35 × 1-05-1445 CERTIFICATE OF DELINQUENCY Lien, the amount required to be paid, AND TRANSIENT OCCUPANCY TAX LIEN: together with penalties and continually (a) The TaxCollector is authorized to accruing interest, shall constitute a lien record a Certificate of Delinquency and upon all real property within Tulare County Transient Occupancy Tax Lien in the owned by the operator or thereafter official records of the County Recorder acquired prior to expiration of the lien. against any operator who fails to remit Except as otherwise provided in this taxes, penalties, or interest due under this Article, the lien shall have the force, effect, Article within the time herein required. The and priority of a judgment lien and shall Certificate of Delinquency and Transient continue for ten (10) years from the filing Occupancy Tax Lien may be recorded by of the Certificate of Delinquency and the Tax Collector after: Transient Occupancy Tax Lien, unless (1) The tenth (10th) day following service sooner released or otherwise discharged. or mailing of the notice required by Within ten (10) years of the date of the subdivision (a) of either section 1-05- recording of the Certificate of Delinquency 1420 or section 1-05-1425, if the and Transient Occupancy Tax Lien (or operator does not timely file a hearing within ten (10) years of the date the last application as permitted under subdivision extension of the lien), the Tax Collector (b) of either section 1-05-1420 or section may extend the lien by recording either a 1-05-1425, whichever is applicable. new or the original certificate in the official (2) The fifteenth (15th) day after the Tax records of the County Recorder, and from Collector’s determination of the amount of the time of such recording, the original tax to be remitted pursuant to subdivision lien shall be extended for an additional (d) of either section 1-05-1420 or section ten (10) years unless sooner released or 1-05-1425, unless the operator files a otherwise discharged. The lien shall not be timely appeal pursuant to section 1-05- released or discharged until the 1435. delinquent taxes, penalties for (3) If the operator files a timely appeal delinquency, and costs of collection are pursuant to section 1-05-1435, the fully paid. fifteenth (15th) day after service of the (b) At any time within three (3) years Board of Supervisor’s findings pursuant to after the recordation of a Certificate of section 1-05-1435. Delinquency and Transient Occupancy Tax The Certificate of Delinquency and Lien under subsection (a) above, the Tax Transient Occupancy Tax Lien may be Collector may issue a warrant directed to recorded within three (3) years after the the Sheriff for the enforcement of the lien tax becomes due. The Certificate of and the collection of any tax and penalties Delinquency and Transient Occupancy Tax required to be paid to the County under Lien shall be dated and specify the this Article. The warrant shall have the amount of tax and penalties due as of that same effect as a writ of execution, and be date, the name and last known address of executed in the same manner and with the operator liable for the same, and a the same effect as a levy and sale statement that the Tax Collector has pursuant to a writ of execution. The Tax complied with all provisions of this Article Collector may pay or advance to the with respect to the computation and levy Sheriff such fees, commission, and of the tax owed by the operator. From the expenses for services as are provided by time of recordation of the Certificate of law for similar services pursuant to a writ Delinquency and Transient Occupancy Tax of execution. Ø 36 (c) In lieu of issuing a warrant under In addition, the Tax Collector may subdivision (b), at any time within the pursue on behalf of the County, any civil or three years after a Certificate of administrative remedy otherwise available Delinquency and Transient Occupancy Tax for failure to comply with the requirements Lien is recorded, the Tax Collector may of this Article. If the County prevails, the collect the delinquent amount by seizing, County shall be entitled to recover any or causing to be seized, any property, real costs, including attorneys’ fees, personnel or personal, of the operator and sell any costs or other expenses incurred because non-cash or non-negotiable property, or a of failure to comply with the requirements sufficient part of it, at public auction to of this Article. Failure to pay such costs pay the amount of tax due, together with upon demand shall be grounds for any penalties, interest, and any costs revocation of an operator’s certificate of incurred on account of the seizure and registration issued under section 1-05- sale. Any seizure made to collect taxes 1380. due shall only be of property of the (Amended by Ord. No. 3368, effective 10- operator not exempt from execution under 09-08) the provisions of the Code of Civil Procedure. (Amended by Ord. No. 3368, effective 10- 09-08) 1-05-1450 VIOLATIONS: (a) Any operator violating any of the provisions of this Article shall be guilty of a misdemeanor and shall be punishable therefor as provided by section 125 of this Ordinance Code. (b) Any operator or other person who fails or refuses to register as required in this Article, or to file any return required to be filed, or who fails or refuses to file a supplemental return or furnish any other data required by the Tax Collector, or who files a false or fraudulent return or claim under this Article, is guilty of a misdemeanor and shall be punishable therefor as provided by section 125 of this Ordinance Code. (c) Any person required to make, render, sign or verify any report, return or claim who makes any false or fraudulent report, return or claim with intent to defeat or evade the determination of any amount due required by this Article to be made, is guilty of a misdemeanor and shall be punishable therefor as provided by section 125 of this Ordinance Code. 37 × EDUCATION EDUCATION SCHOOL DISTRICT ACTIONS QUESTIONED BY COMMUNITY BACKGROUND In 1889, the Dinuba School District was established and all grades from one to eight were taught. Ten years later Dinuba Union High School was established and classes were held in the two-story elementary schoolhouse. In 1917, the Dinuba Unified School District was formed. Over the last 93 years the Dinuba School District has grown into a district of five elementary schools serving kindergarten through fifth grade, one sixth grade academy, one high school, one alternative high school, an adult school and an adult independent study program. The approximate number of students in the district is 5,700 with a demographic makeup that reflects that of the community and translates to 81% Hispanic, 16% Caucasian and 3% other. Many parents actively participate in district committees, parent-teacher organizations, fund raising activities and volunteer programs. The Dinuba Unified School District Board of Trustees (School Board) is elected by the community to provide leadership and citizen over-sight of the district’s schools. The School Board works with the Superintendent to fulfill its major roles, one of which is ensuring accountability to the local community. This includes personnel, programmatic and fiscal accountability and serving as a judicial and appeals body as needed. Besides creating a complaint procedure that ensures due process and facilitates the progress of amenable resolution of issues, the School Board may convene to serve as a judicial and appeals body in accordance with law, School Board policies and negotiated agreements. The School Board may delegate fact-finding or hearing responsibilities in appropriate cases but remains the final decision-maker in these proceedings. Only the School Board has the legal authority for contracting with employees. They are guided by many rules, laws, school and government codes as well as the Brown Act when conferring about all things including student problems and employee negotiations. REASONS FOR INVESTIGATION 2. Reviewed relevant records and documents The 2009-2010 Tulare County Grand Jury began an investigation into possible FINDINGS Brown Act violations by the Dinuba Unified School District Board of Trustees and their 1. There was demonstrated community failure to answer questions from the support for the Wilson Elementary community regarding the dismissal of an School Principal in question. employee from Wilson Elementary School upon receipt of a Citizen’s Complaint. 2. The Wilson Elementary School Principal in question was not PROCEDURES FOLLOWED terminated, but reassigned.

On February 25, 2009, a memo was 2. The fire department shall be notified sent to the Director of RMA from the of proposed start date of any Code Enforcement Division concerning processing, storage, or special use an inquiry made by a County Supervisor granted and mitigated from the about this code violation. The memo start, and not after building states that the fees of $1050 were operations begin.” rolled back to $270 and all fines owed “4. Violations of any of these conditions the county were dropped because the will cause the fire department property owner made an attempt to approval of the Special Use comply. The memo also makes Permit to be rescinded.” reference to having another hearing on March 18, 2009 before the same 15. Nothing further has been done hearing officer. This violation was not regarding this particular code violation reviewed at the March 18, 2009 Administrative Hearing. 16. Currently, there are over 400 code enforcement cases not being worked.

On March 9, 2009, an RMA memo from Code Compliance was sent to the 17. As of November 16, 2009, Project Planner, stating the following, approximately $2,000,000 in fines, “The parcel that contains your project is penalties, fees, interest and liens is also the location of a violation. This owed to the County. violation No. [XXX} consists of trucking Ø 68 18. The Board of Supervisors approved RECOMMENDATIONS RMA’s recommendation to consolidate Code Enforcement with Building 1. Enforce all established code and zoning Inspection April 2, 2009. This has ordinances. eliminated Code Enforcement personnel. 2. Take every action needed to track until completion all currently identified code 19. The last Administrative Hearing took and zoning violations. place in December 2009. 3. Enforce collections of all fines, fees, interest and penalties, as shown on the 20. Nothing further has been done RMA Code Compliance Division regarding this particular code violation. Schedule of Fees. CONCLUSIONS 4. Evaluate recent staff reductions of RMA Inspection and Code Enforcement Due to the elimination of Code Enforcement Divisions to determine effects on personnel, RMA is overwhelmed. In the past, revenue collection and code Code Compliance Division generated compliance. revenue. At present, with the significant staff reduction, revenues have decreased and 5. Start required Administrative Hearings known code violations are not being tracked immediately. and corrected. REQUIRED RESPONSES Research confirms that collection of fines, penalties, interest and fees described in this Tulare County Board of Supervisors case are indicative of how the RMA operates. Tulare County Resource Management Agency This demonstrates why revenue is not Director generated. Tulare County Chief Administrative The County is 158 years old and will continue as a County in the future. While liens may ADD CHART AT take years to collect, most are in fact collected at some point in time generating BOTTOM revenue for the County. Tulare County cannot afford to be non-compliant and expose its citizens to unnecessary health and safety code risks. Failure to enforce established ordinances during this economic downturn is not fiscally responsible. 69 × Administrative Fees SCHEDULE OF FEES 1. 30-Day Notice to Abate Violation Fee $270.00/ cost recovery fee (Compliance after 2nd Notice) 2. Notice of Violation and Order to Correct $765.00/ cost recovery fee (Compliance after 3rd notice, but before Administrative Hearings occurs) 3. Administrative Hearing Fee $1,050.00/ cost recovery fee (Compliance after hearing, but before abatement occurs) 4. Violation Abatement Fee 1,050.00/ fee plus (Compliance through abatement by) $45.00/ hour for actual staff time the County) to abate violation plus contractor costs.

On April 9, 2010, the CONCLUSIONS Superintendent/Principal submitted her resignation papers, requesting Although the School Board of Trustees are elected by the registered voters within Ø 48 Woodville School District and given the 3. Board Members read and adhere to responsibility for ensuring accountability the Board By-Laws and operating to the local community, the evidence procedures. shows otherwise. The Board Members have not fulfilled their required 4. Establish a School Site Council as responsibilities. They appear to be a required by California Education rubber stamp used by the two prior school Code. Superintendents.

A petition was submitted to the Board 9. Board Members, employees and on April 13, 2010 containing 253 consultants who participate in the signatures requesting the removal of government decision-making the Superintendent/Principal for process are prohibited from making a harassing, bullying and threatening contract in which they are members of the community and financially interested, pursuant to teachers who are afraid to come Government Code Section 1090. forward for fear of reprisal.

A subsequent visit to the Bob Wiley 10. The Manual allows inmates to check Detention Facility law library revealed out audio and video equipment to that new instructions had been Ø 64 posted and a Juror accessed the and the Main Jail law library has no legal website without difficulty. privacy it is still possible that a Pro Per Inmate’s legal defense could be 17. Legal Materials including softbound compromised. law books can be kept in one paperboard box, commonly referred RECOMMENDATIONS to as a “banker’s box” in the inmate’s cell. 1. Review the Pro Per Policy and Procedures Manual annually as 18. Anything that can be used as a required in the document. weapon or modified into a weapon (CDs, video equipment, pencils, etc.) 2. Inspect the law libraries semi- cannot be kept in the cell. Special annually to insure they meet the short pencils can be purchased by requirements of the Pro Per Policy. the inmate.

The first and second Manager approved extended contracts (extended 25. On June 22, 2009, at a special meeting payments) on some water bills allowing of the Alpaugh JPA, a representative customers to accumulate large unpaid from the Memorial District outlined balances. problems leading to the eviction letter submitted on May 18, 2009. He stated 18. The first and second Manager allowed that he was there to “offer an some customers with delinquent extension”. The Alpaugh JPA Board of accounts to open a new account at a Directors appointed a Board Member to different address. negotiate with the Memorial District to cancel the eviction. The eviction notice 19. The practice of allowing unpaid bills to was withdrawn shortly thereafter. be deferred or customers with delinquent accounts to open a new 26. The Memorial District Director in charge of the Alpaugh Memorial Building is Ø 82 related to both an Alpaugh JPA Board 4. Allow comments from the public outside Member and an employee of the of public comment time only when Memorial District. asked for and recognized by the Chairman. CONCLUSIONS 5. Board Members address the public only when recognized by the Chairman. This impoverished community has three Districts and a Joint Powers Authority that 6. Use a job selection process that ensures must fill their Boards with citizens from within a qualified person is placed in all the service area. A community this small is positions. Promote office staff to unlikely to have enough people with the time, management only when definite interest and experience to function as knowledge, skills and abilities to fill that qualified board members. It appears that the position are demonstrated. needs of the community would be better served by a consolidation to a Public Utilities 7. No one other than the Executive District or a Community Service District as Director involve themselves in the day to permitted by law. day operations or management of the Alpaugh JPA. Because Board meetings are not controlled, business cannot be conducted in an orderly 8. Amend the By-Laws of the Alpaugh JPA and expeditious manner. This condition is and the Joint Exercise of Powers aggravated by the polarization of the Board. Agreement to appoint an Executive Director only in the absence of a The Alpaugh JPA Board of Directors appear to Manager. have no knowledge of the Joint Exercise of Powers Agreement, the By-Laws or any 9. Keep personnel files up to date in a California Government Codes that relate to secure location and provide a written the administration of Special Districts. performance evaluation at least every two years. The over vigilance of staff and yelling at employees created a stressful and hostile 10. Comply with Senate Bill 343, which workplace. became law on July 1, 2008, by posting the following notice on the agenda: RECOMMENDATIONS “Written materials relating to an item on this Agenda that are distributed to the 1. Read and adhere to the By-Laws of the Alpaugh Joint Powers Authority within 72 Alpaugh JPA and the Joint Exercise of hours before it is to consider the item at Powers Agreement and resolve any its regularly scheduled meeting will be conflicts in these documents. made available for public inspection at 5516 Tule Rd. Alpaugh, Ca. during 2. Alpaugh JPA conduct all meetings within normal business hours.” the guidelines of Robert’s Rules of Order.

Ordinance 83-01, Article 3, Section 3- 02 requires that a County permit be 4. Nearing elections encourage community obtained prior to drilling a private well. involvement to broaden participation. Ø 86 5. Develop appropriate and workable By- Laws.

Evidence of STAR test scores being 13. In 2008, the Superintendent retired altered was not found. and recommended to the Board that his wife assume his Superintendent 20. California Education Code Sections duties as well as her duties as 52852, 52852.5 and 62002.5 Principal in 2009. The Board require schools to have an elected complied with the recommendation School Site Council. There is no data and hired her without posting a job to support the existence of a School opening. Site Council.

Seizure medication was confiscated from an inmate and was not provided 2Also known as HHSA Pharmacy Ø 60 until after two weeks and three 27. Inmates’ medication is dispensed twice emergency visits to Kaweah Delta a day, including those that are District Hospital. prescribed to be taken three or four times a day. Dosages are increased to 21. One inmate was on chemotherapy when allow for frequency. incarcerated. The Judge ordered the continuation of chemotherapy. 28. The majority of prescriptions are However, two sessions were missed, antibiotics and pain medications. and the inmate had to file a complaint before the chemotherapy was 29. There is no communication or briefing administered. between medical staff during shift change.

A Med Tech threatened to have an inmate’s need for medication reviewed 30. There are multiple conflicts within and because of disrespectful behavior. between Title 15, the Sheriff’s Detention Policy Manual and the Health Care 23. The Health Care Manual Policy 95- Manual (e.g. Sheriff’s Detention Policy 01(V)(F) (1, 2 and 3) states, “Unused #F-625 and #F-408). medication should be returned to the HHSA Pharmacy in unit dose containers CONCLUSIONS for disposal. Containers shall not be taken apart and the medications shall It appears as though the term “adequate” as not be removed prior to returning to the referred to in Title 15 regarding health care pharmacy. Any unit dose container no has been defined in Tulare County as “barely longer in use (i.e., inmate released, sufficient or satisfactory” instead of medication discontinued or therapy “sufficient for a specific requirement” completed) must be returned to pharmacy as soon as possible. It is Inmates being offered outside medical preferable to return unit dose services in a limited manner and sick call containers on a daily basis. Out of date slips not being processed timely could lead to medications are to be returned to the long term illnesses and additional financial HHSA Pharmacy on a monthly basis.” burden to the County.

In October 2009, a large box of Not providing a secure accounting of unused ‘salvaged’ medication disappeared from medication leads to theft or lost of BWDF. The contents of the box were medication and is not a fiscally sound unknown, due to the lack of a chain of practice. custody. Threatening to review the need for 25. The Sheriff’s Detention Policy Manual # medication to control inmates is not part of B300 H(3) states, “The Shift Supervisor the policy. will…prior to release...retrieve all inmate medications and give the inmate, not to Jail policies and procedures not being exceed a two-week supply”. followed are causing significant medical and medication problems within the jail system.

Medication does not always go with the inmate upon their release. 61 × RECOMMENDATIONS 10. Medication no longer needed in the jails should be tracked and sent back to 1. Review Title 15, Sheriff’s Detention Hillman Pharmacy as soon as possible Policy Manual and Health Care Manual. in accordance with the Health Care Make necessary corrections and resolve Manual. conflicting policies.