HomeMy WebLinkAboutMINUTES - 07222008 - C.106 TO: BOARD OF SUPERVISORS
FROM: William J. Pollacek, Treasurer-Tax Collector
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DATE: July 22, 2008 �_='- o> Costa
County
SUBJECT: AUTHORIZATION OF PARTIAL PAYMENTS OF DELINQUENT UNSECURED TAXE 'rr^ceinT�
SPECIFIC REQUEST(S) OR RECOMMENDATION(S)& BACKGROUND AND JUSTIFICATION
RECOMMENDATION:
AUTHORIZE the Tax Collector, or designee, to accept partial payments of delinquent unsecured taxes as provided in Revenue
and Taxation Code section 2927.6.
FISCAL IMPACT:
It is anticipated that the acceptance of partial payments of delinquent unsecured taxes will generate a small increase in revenue.
The amount of revenue that will be generated depends on the number of taxpayers who make a partial payment of such taxes.
BACKGROUND:
The Tax Collector currently lacks authority to accept partial payments of delinquent unsecured taxes. However, the Tax Collector
recently acquired a computer system that can process and apply partial payments of delinquent unsecured tax payments to
monies owed the County.
Revenue and Taxation Code section 2927.6 allows the Tax Collector, with the approval of the Board of Supervisors, to accept
partial payments of delinquent unsecured taxes. Pursuant to this section, the Tax Collector applies such partial payments first to
all penalties, interest and costs with the balance being applied to the delinquent unsecured taxes. The difference between the
amount paid by the taxpayer and the amount due is treated as a delinquent tax in the same manner as any other delinquent tax
under the Revenue and Taxation Code.
Authorizing the Tax Collector to accept partial payments of delinquent unsecured taxes will allow the Tax Collector to maximize
the County's recovery of such taxes. It does not allow the Tax Collector to reduce the amount of taxes owed, only to accept
installments that are less than the full amount owed.
CONSEQUENCES OF NEGATIVE ACTION:
If the Tax Collector is not authorized to accept partial payments of delinquent unsecured taxes, the County may lose revenue
from taxpayers who are unable to make a full payment of delinquent unsecured taxes but who can make a partial payment.
CONTINUED ON ATTACHMENT: YES SIGNATURE: A
RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
APPROVE OTHER
SIGNATURE(S):
ACTION OF BOARD ON S � � APPROVED AS RECOMMENDED " C HER
VOTE OF SUPERVISORS
I HEREBY CERTIFY THAT THIS IS A TRUE
V UNANIMOUS (ABSENT► ) AND CORRECT COPY OF AN ACTION TAKEN
AYES: NOES: AND ENTERED ON THE MINUTES OF THE BOARD
OF SUPERVISORS ON THE DATE SHOWN.
ABSENT: ABSTAIN: `' ,,
ATTESTED'J"''44/ /
John Cullen,CLERO OF THE BOARD OF
SUPE VISORS AND COUNTY ADMINISTRATOR
BY ' vt/ C/ (Z DEPUTY
Orig Dept.:Tax Collector
Contact Person: Russell Watts
cc: County Administrator
Auditor-Controller
Clerk of the Board
County Counsel
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