HomeMy WebLinkAboutMINUTES - 03312009 - C.68 (2)RECOMMENDATION(S):
Authorize the Tax Collector to discharge Unsecured delinquent taxes that are uncollectable due to bankruptcy of
businesses assessed or death of taxpayer as per Revenue and Taxation Code section 2923.
FISCAL IMPACT:
None.
BACKGROUND:
The Treasurer-Tax Collector's office has been unsuccessful in collecting certain unsecured property taxes including
penalties, interest and other related charges levied for fiscal years 1977 to 2003. The reasons for the discharge is as
follows:
1. Bankruptcy: 203 Debtors
2. Deceased: 112 Debtors
The County Auditor-Controller has reviewed and approved the list of taxes to be discharged. The Office of the Tax
Collector has researched each account and has concluded that the tax is uncollectable because:
1. The Bankruptcy Court disallowed the county claim for proceeds and the tax is now legally uncollectable.
2. The business went through bankruptcy and is now defunct.
3. Deceased persons were confirmed with date of
APPROVE OTHER
RECOMMENDATION OF CNTY ADMINISTRATOR RECOMMENDATION OF BOARD
COMMITTEE
Action of Board On: 03/31/2009 APPROVED AS RECOMMENDED OTHER
Clerks Notes:
VOTE OF SUPERVISORS
AYES 5 NOES ____
ABSENT ____ ABSTAIN ____
RECUSE ____
Contact: Meredith Boeger,
957-2806
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 31, 2009
David J. Twa, County Administrator and Clerk of the Board of Supervisors
By: Katherine Sinclair, Deputy
cc: Robert Campbell
C.68
To:Board of Supervisors
From:William J. Pollacek, Treasurer-Tax Collector
Date:March 31, 2009
Contra
Costa
County
Subject:Authorize Discharge of Unsecured Delinquent Taxes Uncollectable Due to Bankruptcy or Death
BACKGROUND: (CONT'D)
death on Accurint/Lexis Nexis or death certificates.
The total base tax to be cancelled is $1,938,924.55.