HomeMy WebLinkAboutMINUTES - 03172009 - C.77RECOMMENDATION(S):
AUTHORIZE the Tax Collector, or designee, to accept partial payments of defaulted taxes
as provided in Revenue and Taxation Code section 4143.
FISCAL IMPACT:
It is anticipated that the acceptance of partial payments of defaulted taxes under Revenue
and Taxation Code section 4143 will generate a small increase in revenue. The amount of
receipts that will be generated depends on the number of taxpayers who make a partial
payment of such taxes pursuant to this section.
BACKGROUND:
The Tax Collector currently is able to accept partial payments of defaulted taxes on a
payment installment plan as provided in Revenue and Taxation Code section 4143 et seq.
The taxpayer is required to make a payment of at least 20 percent of the defaulted amount
each year for five consecutive years under such an installment plan, in addition to current
taxes. Some taxpayers, such as those possibly facing bankruptcy, cannot afford to make a 20
percent payment of their defaulted taxes or are unable to commit to make a 20 percent
payment of their defaulted amount
APPROVE OTHER
RECOMMENDATION OF CNTY
ADMINISTRATOR
RECOMMENDATION OF BOARD
COMMITTEE
Action of Board On: 03/17/2009 APPROVED AS RECOMMENDED OTHER
Clerks Notes:
VOTE OF SUPERVISORS
AYE:John Gioia, District I
Supervisor
Gayle B. Uilkema, District
II Supervisor
Susan A. Bonilla, District
IV Supervisor
Federal D. Glover, District
V Supervisor
Contact: Russell Watts,
957-2801
I hereby certify that this is a true and correct copy of an action taken and entered on the minutes
of the Board of Supervisors on the date shown.
ATTESTED: March 17, 2009
David J. Twa, County Administrator and Clerk of the Board of Supervisors
By: Celicia Nelson, Deputy
cc:
C.77
To:Board of Supervisors
From:William J. Pollacek, Treasurer-Tax Collector
Date:March 17, 2009
Contra
Costa
County
Subject:Treasurer-Tax Collector
BACKGROUND: (CONT'D)
for five consecutive years.
Revenue and Taxation Code section 4143 allows the Tax Collector, with the approval of the
Board of Supervisors, to accept partial payments of defaulted taxes in any amount (e.g. less
than 20% of the defaulted amount and/or without an installment plan). 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 defaulted 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 defaulted tax under the Revenue and Taxation Code.
Authorizing the Tax Collector to accept partial payments of defaulted taxes under Revenue
and Taxation Code section 4143 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 the
defaulted taxes owed, only to accept the payments that are less than the full amount owed
without implementing a payment installment plan.
CONSEQUENCE OF NEGATIVE ACTION:
If the Tax Collector is not authorized to accept partial payments of defaulted taxes pursuant
to the Revenue and Taxation Code section 4143, the County may lose revenue from
taxpayers who are unable to make a full payment of defaulted taxes or are unable to make
payments under a payment installment plan, but who could make a partial payment.