HomeMy WebLinkAboutMINUTES - 11031987 - 1.45 * BOARD OF SUPERVISORS �.
hil Batchelor,
,ounty Administrator �.�U `t +C
Costa
October 21, 1987. CDAY
r'BOARD.,REFERRAL OF SEPTEMBER 22, 1987 REGARDING LETTER FROM
JUDITH VRANKOVICH REQUESTING PROPERTY TAX PENALTIES REFUND
FIC REQUEST(S) OR RECOMMENDATION(S) & SACKGRODUND AND JUSTIFICATION
COMMENDATION:
:cept the. recommendation from =the County Treasurez-Tax Collector to refund
77 . 33 of •$295.10 in .property tax penalty fees.
3ACKGROUND:
On September 10, 1987., Ms. Judith. Vrankovich requested from the Board of
Supervisors a refund of property tax penalty of $295.10 levied against
Parcel No. 195--240.-039 .for fiscal' :year 1.986787 The Treasurer-Tax
Collector reviewed .the request and pursuant to Section 2509 and 2510 of the .
Revenue and Taxation Code, determined that the, penalties and fees levied
after June 30, 1987 in the .amount of $77. 33 should be refunded. However,
those penalty charges . inciirred after the closing of the Treasurer' s second
installment collection period ( 4/10/87, 5:•00 p.m. ) , resulting from a
returned item are applicable. It is expected that the Treasurer-Tax
Collector .will submit the refund by November,, 1987•. (See attached) ,
CONTINUED 'ON ATTACHMENT: YEs SIGNATURE:
RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMEN&TION OF BOARD COMMITTEE
APPROVE _. OTHER
S I GNATUR }j��
ACTION OF BOARD ON �. .�' A:"PROVED AS RECOMM:'NDED yK _ OTHER -------
VOTE OF .SUPERV I SOefti S
I HEREBY CERTIFY THAT THIS ISA TRUE
UNANimCXJS (ASSENT } AND CORRECT COPY OF AN ACTION TAKEN
AYES: _.w NOES: AND ENTERED ON THE MINUTES OF THE BOARD
ABSENT: ABSTAIN:_ - OF SUPERVISORS ON THE DATE SHOWN.
cc: County Administrator ATTESTED ��_1987 _.
'. _.�_ _. .
Audi.t.or-Controller. PHIL BATCHELOR, CLERK OF THE BOI
Treasurer -Tax Collector SUPERVISORS AND.COUNTY ADMINIS'
Judith Vrankovi:ch �I
BY
ofrc< ofRECEIVED
COUNTY TAX COLLECTOR-TREASURER
Contra Costa County OCT r7 1987
Rooms 100-101 Finance Building
Martinez, California PHIi BATCHELOR.
CLERK BOARD Of SJPFRvISOF5
B RA CUT CO
Date: Octob
To: Board of Supervisors
From: Alfred P . Lomeli , Treasurer-Tax Collector
Subject' Request for Refund of Penalties from Judith Vrankovich
Parcel No . 195-240-039 Fiscal Year 1986-87
In .response to the letter of Ms . Judith Vrankovich dated
September 10 , 1987., requesting .a. penalty refund from second install
-
meat of the above numbered parcel, we wish to advise the following.
Ms . Vrankovich tendered a payment in the amount of $2 ,077 .79
on April 10 , 1987 , for payment of the second installment of taxes due
April 10 , 1987 . On May 4 , 1987 , our office received notice of the
check being returned unpaid due to "Insufficient Funds" in the account.
In June , 1987 , a request to the County Auditor was made to cancel the
payment on the tax roll , pursuant to Section 2509 'of the Revenue and
Taxation Code , "If any negotiable paper is not paid on due .presentment
for any reason, any record of payment made on any official record
because of its acceptance shall be canceled, and the -tax or assessment
is a ..lien as .though .no payment has been attempted. "
In early July, 1987 , the payment was canceled on our tax roll
and notification sent pursuant to Section 2510 of the Revenue and Taxa-
tion Code , "When a cancellation is made , a notice i.s immediately sent
to the person who attempted payment .by the negotiable paper of the
cancellation of the payment .
Upon reviewing the request of Ms . Vrankovich, we have de-
termined that the penalties and fees levied after June 30 , 1987 , in
the amount of $77 . 33 should be refunded. However, those penalty
charges incurred after the closing of our second installment collection
period, (4/10/87 , 5 : 00 p.m. ) , resulting from the returned item are , in
our opinion , applicable .
APL:dmp
cc:. Sondra Rothwell
S-30