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Consent-General Government # 9.
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| Board of Supervisors |
County Counsel |
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| Subject |
| Ratify County Counsel's execution of a tolling agreement with AT&T, T-Mobile and other cellular service providers, relating to tax assessment issues. (No general fund impact) (Pogledich) |
| Recommended Action |
| Ratify County Counsel's execution of a tolling agreement with AT&T, T-Mobile and other cellular service providers, relating to tax assessment issues. |
| Strategic Plan Goal(s) |
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Robust Economy |
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| Reason for Recommended Action/Background |
On November 2, 2020, the Office of the County Counsel was contacted by an attorney representing AT&T, T-Mobile and other cell service providers in litigation and claims with about 25 California counties. The attorney requested consideration of a tolling agreement to suspend all limitation periods applicable to certain claims filed by the cell service providers (all of which were rejected by the County). In the absence of a tolling agreement, the attorney said that his clients had authorized the commencement of litigation prior to the next regular Board meeting on November 17, 2020, due to the potential for expiration of applicable limitation periods.
The rejected claims involve tax assessment issues, with the cell service providers asserting that Yolo County and the other counties applied the incorrect statutory rate to determining assessed values and, as a consequence, the providers paid more in property taxes than necessary. The cell service providers are currently in litigation with Riverside County and that "bellwether" case will illuminate the extent to which (if at all) their claims are viable, potentially enabling a resolution of their claims against other counties without litigation.
The attached tolling agreement recites this factual background, describes the County's rejection of certain claims submitted by the cell service providers, and tolls (suspends) all applicable limitation periods following its execution on November 7, 2020. The County may cancel the agreement at any time on 30 days notice, at which point the limitation periods will resume running. By ratifying the agreement, the Board will be deemed to approve the County Counsel's prior execution of the agreement. Neither party admits any liability or compromises its legal position (aside from limitation period issues that would otherwise have arisen during the tolling period) by entering into the tolling agreement. |
| Collaborations (including Board advisory groups and external partner agencies) |
| None. |
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| Fiscal Impact |
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| Source of Funds for this Expenditure |
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