HomeMy WebLinkAboutMINUTES - 02271996 - C32 *� BOARD OF SUPERVISORS
FROM: Alfred P. Lomeli, Treasurer-Tax Collector Contra
Costa
DATE; C y �*
SUBJECT; PROPOSED FEE FOR COLLECTION OF DELINQUENT vv�w� ��
UNSECURED PROPERTY TAX ACCOUNTS
SPECIFIC REQUEST(S) OR RECOMMENDATION(S) & BACKGROUND AND JUSTIFICATION
RECOMMENDATIONS:
Set March 19, 1996, 1:15 p.m., for hearing on the imposition of a $20 fee by the
Tax Collector for the collection of the delinquent unsecured personal property
tax accounts.
FINANCIAL IMPACT:
This fee is needed to offset the cost of collection on delinquent accounts.
BACKGROUND/REASONS FOR RECOMMENDATIONS:
Section 2903 of the Revenue & Taxation Code (R&T) requires the Tax Collector
to collect taxes on unsecured property. Section 2922(e) of the R&T code
authorizes the Tax Collector to collect actual costs of collection by the county to
the time the delinquency is paid. The average actual cost of collection on
delinquent accounts has been determined to be $20.
The Tax Collector enforces delinquent collections using one or more of the
following methods: 1) Filing and recording a certificate of lien with the
Recorder; 2) Seizure and sale of property; 3) Suit for taxes, and or; 4) Summary
judgments. This fee will recover the costs of preparing the delinquent rolls,
notification requirements and collection enforcement actions.
CONTINUED ON ATTACHMENT: YES SIGNATURE:
RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
APPROVE OTHER
S1GNATUREISI: ,µ
ACTION OF BOARD ON February 27, 1996 APPROVED AS RECOMMENDED X OTHER
VOTE OF SUPERVISORS
I HEREBY CERTIFY THAT THIS IS A TRUE
X UNANIMOUS (ABSENT ) AND CORRECT COPY OF AN ACTION TAKEN
AYES: NOES. AND ENTERED ON THE MINUTES OF THE BOARD
ABSENT: ABSTAIN: OF SUPERVISORS ON THE DATE SHOWN.
CONTACT: Joseph L. Martinez, 646-4134
cc: Assessor ATTESTED February 27 ,E 19.96
Auditor-Controller PHIL BATCHELOR, CLERK OF THE BOARD OF
Treasurer-Tax Collector SUPE VISORS AND COUNTY ADMINISTRATOR
BY (6 ,DEPUTY
M382/7-83 �- -
TaX- Collector's Office Contra Alfred P.Lomeli
County Treasurer-Tax Collector
625 Court Street Costa Joseph L.Martinez
Finance Building, Room 100 Tax Collections Manager
P.O. Box 631 County
Martinez,California 94553-1280 J Nancy L.Webster
510 646-4122 s t Assistant Tax Collections Manager
`, _ •yam
sr' COUi1�
NOTICE
NOTICE IS HEREBY GIVEN that on March 19, 1996, at 1:15 P.M., in the San
Ramon City Hall Council Chambers, 2222 Camino Ramon, San Ramon, CA
94583, a public hearing will be held to hear oral or written presentations on the
adoption of a $20 fee for the collection of delinquent unsecured personal.
property tax accounts. A copy of the fee proposal is on file in the Clerk of the
Board of Supervisor's Office at 651 Pine Street, 1st Floor, Martinez, CA.
DATED: Martinez, California
February 20, 1996
ALFRED P. LOMELI,
TREASURER-TAX COLLECTOR
CONTRA COSTA COUNTY
625 COURT STREET, ROOM 100
P.O. BOX 631
MARTINEZ, CA 94553-0063
CONTACT: JOSEPH L. MARTINEZ,
(510) 646-4125
PUBLISH: MARCH 7 & 14, 1996
Property Taxes Law Guide 3189
PROPERTY TAXATION V2-M95-1
2913.5. Machine-prepared lists. [Repealed by Stats. 1993, Ch. 1187,in
effect January 1, 1994.]
2921.5. Transfer from secured roll. (a) Except as provided in
subdivision (b), taxes, penalties, and costs on unsecured property as
defined in subdivision (b) of Section 134, shall be transferred from the
"'secured roll" to the "unsecured roll" of the corresponding year by the
county auditor on order of the board of supervisors with the written
consent of the county legal advisor pursuant to Article 5 (commencing
with Section 5081) of Chapter 4 of Part 9 at the same time the taxes are
canceled on the property, and shall be collected in the same manner as
other delinquent taxes on the "unsecured roll." Amounts transferred
pursuant to this subdivision shall continue to be subject to delinquent
penalties until the amounts are paid, and are collectible from either the
person from whom the property was acquired or the public entity that
acquired the property.
(b) No delinquent penalty shall attach to taxes transferred pursuant to
subdivision (a),except to those taxes which carried delinquent penalty on
the secured roll at the time the property involved was acquired by a
public entity.
History.-Added by Stats.1947,p.2021,in effect September 19,1907.Stats.1951,p.1631,In effect September 22,
1951,added clause relating to delinquent penalty.Stats.1959,p.3040,In effect September 18.1959,added"on order
of the board of supervisors with the written consent of the district attorney pursuant to Section 4986 of this
code,"Inserted"the"before"time"and substituted"public agency"for"political subdivision."Stats.1979,Ch.31,
In effect January 1,1980 designated first and second sentences as subdivisions(a)and(b)respectively'added
"Except as provided in subdivision (b);"substituted"subdivision (b) for'subparagraph (b),added"Article 5
(commencing with Section 5081)of Chapter 4 of Part 9",and substituted"property'for"estate"In subdivision
(a);and deleted"provided,that"before"No delinquent"and"such"and"so"before the first"taxes",and
substituted"property"for"estate",and substituted"entity"for"agency'in subdivision(b).Stats.1988,Ch.630,
In effect January 1,1989,added",penalties,and costa"before"on secured property'and substituted"advisor"
for"adviser"in subdivision(a).State.1992,Ch.5M,in effect January 1,1993,added"Amounts...property."as
the second sentence in subdivision(a).
Note-Section 31 of Stats.1988,Ch.830,pros ided that this act shall be applicable to the 1989-90 fiscal year and fiscal years
thereafter.
2922. Unsecured taxes delinquent. [Repealed by Stats. 1987,Ch. 1184,
in effect January 1, 1988, operative July 1, 1988.1
2922. Unsecured taxes delinquent. _(a) Taxes on the unsecured roll
as of July 31, if unpaid, are delinquent at 5 p.m., or the close of business,,
whichever is later, on August 31 and thereafter subject to a delinquent
penalty of 10 percent.
(b) Taxes added, to the unsecured roll after July 31, if unpaid are
delinquent and subject to a penalty of 10 percent at 5 p.m.,or the close of
business, whichever is later, on the last day of the month succeeding the
month of enrollment.
(c) Taxes transferred to the unsecured roll pursuant to any provision of
law and already subject to penalties also transferred,shall be subject only
to .the additional penalties and costs prescribed in subdivisions.(d) and
(e),which shall attach beginning July 1 and on the first day of each month
thereafter.
(d) Unsecured taxes remaining unpaid at 5 p,m., or the close of
business,whichever is later, on the last day of the second month after the
10-percent penalty attaches shall be subject to an additional penalty of Ii/2
3190 Property Taxes Law Guide
V2—M95-1 PROPERTY TAXATION
percent attaching on the first day of each succeeding month on the
amount of the original tax. The additional penalties shall continue to
attach until the time of payment or until the time a court judgment is
entered for the amount of unpaid taxes and penalties, whichever occurs
first.
,,, (e) In addition to the penalties imposed by this section, the tax
collector may collect actual costs of collection incurred by the county up
to the time the delinquency is paid.
(f) When the last day of a month falls on Saturday, Sunday, or a legal
holiday, any penalty to which the tax becomes subject on that date shall
not attach if the tax collector receives payment in full by 5 p.m., or the
close of business,whichever is later,on the next business day. If the board
of supervisors, by adoption of an ordinance or resolution, closes the
county's offices for business prior to the time of delinquency on the "next
business day" or for that whole day, that day shall be considered a legal
holiday for purposes of this section.
History.—Added by Stats.1987,Ch.1154.In effect January 1,1968.onarative July 1,198&Stats.1990,Ch.992,In
effect January 1, 1991, added "and costs" after "additional penalties", substituted "subdivisions" for
"subdivision" after "in",and added"and (e)" after"d" In subdivision (c):substituted"10•percent"for "10
percent"after"the"In the first sentence of subdivision(d►;added new subdivision(e),and relettered former
subdivision(e)as M.State.1991,Ch.532,in affect January1,1992,deleted"August 31"after"are delinquent"and
added'.or the close of business,whichever Is later,on August 31"In subdivision(a);added",or the close of
business,whichever Is later,"after"5 p.m.'In subdivisions(b),(d),and(f);and substituted"on"for"of"after
I "whichever Is later,"{n subd{v{sion (f).State.1994.Ch.705,1n effect January 1,1995,deleted"(This Section
1988,1";and added second sentence in subdivision M.
2922.5. Unsecured taxes when assessment reduced after application.
Notwithstanding Section 2922,with respect to taxes on the unsecured roll
where an application for reduction in assessment has been filed pursuant
to Section 1607 and the board reduces the assessment in dispute, Section
4985 shall apply.
If a taxpayer does not pay by the delinquency date established by
Section 2922 and indicated on the unsecured assessment roll, interest at
the rate of 1 percent per month on the unpaid tax shall be charged from
that date to the date of correction. Taxes unpaid by 5 p.m.,or the close of
business, whichever is later, on the date established by Section 4985 are
delinquent and thereafter a delinquent penalty of 10 percent attaches to
them.
If taxes are not paid by 5 p.m.,or the close of business,whichever is later,
on the last day of they second succeeding month after the 10-percent
penalty attaches,an additional penalty of 1'/z percent attaches to them on
the first day of each month thereafter until the time of payment or until
the time a court judgment is entered for the amount of the unpaid taxes
and penalties, whichever occurs first.
This section is not applicable to assessments made pursuant to Section
501,or to assessments made pursuant to Section 531.2 where the escape is
the result of an act or omission of the assessee and to assessments made
pursuant to Sections 531.3, 531.4, and 531.5.
History—Added by Stats.1973,Ch.1001,p.1994.in effect January 1.1974.Stats.1981,Ch.388,In effect January
1.198Z substituted"1607'for"1803"after the second"section"In the first paragraph;substituted"1"for"%"after
"rate of"In the first sentence and"10"for"8"after"penalty of"In the second sentence of the second paragraph;
and,substituted"10"for"8"after"after the"and"1'/,"for"1"after"penalty of"In the third paragraph.Stats.
1988,Ch.830,In effect January 1.1989,substituted"where"for"to which"after"unsecured roll",deleted"of this
code" after "Section 4985' In the first paragraph;substituted "delinquency"for"delinquent" before "date
es.ablished",substituted"that"for"such"after"charged from",substituted"correction"for"payment"in the