MEETING DATE: 5/24/2022
DEPARTMENT: TREASURER/TAX COLLECTOR
DEPT HEAD/DIRECTOR: Melinda L. Casillas
AGENDA ITEM PREPARER: Melinda L. Casillas
SBC DEPT FILE NUMBER: 685.2
SUBJECT:
TREASURER/TAX COLLECTOR/PA - M. CASILLAS
Adopt Resolution and approve discharge of accountability from delinquent Unsecured Property Taxes for the 2018 year in the amount of $29,313.62. This amount represents the base amount, 10% penalty, and fees and costs currently on the unpaid assessment.
SBC FILE NUMBER: 685.2
RESOLUTION NO: 2022-64
AGENDA SECTION:
CONSENT AGENDA
BACKGROUND/SUMMARY:
The Tax Collector has the authority under R&T Code 2923 the ability to discharge from accountability of delinquent Unsecured Property Taxes when the amount is so small as to not justify the cost of collection or collection enforcement is impactable. I believe this to be the case with the attached assessments.
The amount the General Fund would receive if these assessments we paid is $3,224.49.
The discharge process does not relieve the taxpayer's responsibility to the tax. It removes the assessment from the Unpaid List, however the delinquent bill remains in our property tax system. We are often able to collect through sales, DMV registrations, and liens on these properties. We just do not have the usual means of collection available to us after 3 years of delinquency.
A PowerPoint has been included in the attachments that provides details related to this request. It explains the processes we engage to collect delinquent Unsecured assessments, the limitations after 3 years, and the responsibility that still remains with the assessment.
RESOLUTION OR ORDINANCE NEEDED FOR THIS ITEM:
Yes
CONTRACT NEEDED FOR THIS ITEM:
No
CONTRACT AND RFP HISTORY:
N/A
LAST CONTRACT AMOUNT OR N/A:
N/A
STATE IF THIS IS A NEW CONTRACT/ HOW MANY PAST AMENDED CONTRACTS/ OR N/A:
N/A
STRATEGIC PLAN GOALS:
BUDGETED:
No
Budget Adjustment Needed: No
Unfunded Mandate (Is this a mandate not funded by the State): No