HomeMy WebLinkAboutMINUTES - 12052000 - C140 TO: BOARD OF SUPERVISORS }�
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FROM: William J. Pollacek, Treasurer-Tax Collector `� �► Costa
By: Joseph L. Martinez, Assistant Tax Collector County
DATE: December 5, 2000
SUBJECT:
Discharge from Accountability
SPECIFIC REQUEST(S)OR RECOMMENDATION(S)6 BACKGROUND AND JUSTIFICATION
RECOMMENDATION:
AUTHORIZE the discharge from accountability for certain unsecured
property taxes, pursuant to Section 2923 of the California Revenue &
Taxation Code.
BACKGROUND / REASON FOR RECOMMENDATION:
The TREASURER-TAX COLLECTOR'S OFFICE has been unsuccessful
in collecting certain unsecured property taxes, including penalty, interest
and other related charges levied for fiscal years 1971-1972 to 1976-1977.
It is economically not feasible to pursue further collection action on these
accounts because the debtors are deceased, bankrupt or unable to locate.
Therefore, collection action on these accounts would be impractical.
Approval of the recommended action will allow these accounts in the
amount of$747,104.70 to be written off and purged from the Treasurer-
Tax Collector's active files.
ATTACHMENT: YES SIGNATURE:
RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF ARD COMMITTEE
"_APPROVE OTHER
SIGNATURES
ACTION OF BOAR ON APPROVED AS RECOMMENDED
VOTE OF SUPERVISORS
I HEREBY CERTIFY THAT THIS IS A TRUE
UNANIMOUS(ABSENT . ) AND CORRECT COPY OF AN ACTION TAKEN
AYES: NOES: AND ENTERED ON THE MINUTES OF THE BOARD
ABSENT: ABSTAIN: OF SUPERVISOR y 1 THE DATE SHOWN.
*(District V seat is vacant) ATTESTED �' B
Contact: PHIL BATCHELOR,CLERK OF THE BOARD OF
cc: SUPERVISORS AND COUNTY ADMINISTRATOR
BY " `-"ter DEPUTY
Property Taxes Law Guide 3199
PROPERTY TAXATION 2000-1
History—Added by Soda.in?,Ch.1104,to of6set January 1,1988,oporativsduty 1.10111L Strb.1990,Ch.492,hr seed
January 1,1991,added"and costs"atter"addltionat peraffi ",subsNditad"subdhrtekme"for`subdivision"altar"lis",
end added"and{e)"alter"d"in subdivision(c);asbetlWbd"f0 perwn"tor"i0 pathoard"lrtbr"tris"in the tlrst artkvm
of subdivision{d);added new subdivision(a),and rslatdrrad forma subdivision(s)as(f).Stair 1991,Ch.532,In attacd
isnuaryr 1,1993,delisted"August 31"atter-we dsbnhqusn"and added',or the close of business,whichever 19 later,on
Augrut 31"1n subdivision(a);added",or the close of business,whicio w Is Meter,"after"5 pin."in subdivision*(b),
(alk and(t};and substituted"on"for"of"after"whhkdrava is iter,"In subdivision{f}.State.1994,Ch.705,M affect
January 1,IM,deisrad"(This Section.. . 191111.)";and added second sentence it aibdlviefon(fk
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 the second succeeding month after the 10-percent penalty
attaches,an additional penalty of 11/2.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 takes 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.
Nkttory.---Added by Stats.1973,Ch.100,p,iM,in aftsat January 1,1274.Stow 1961,fan.306,in affect January 1,
19112,substituted"1907"for"1643"after the second"section"in the fist par6linki ;substituted"1"for"54"atter"rate
or'In the ssntenCo and"10"for"S"after"penalty of"in the second sentence of the second paragraph;and,
substituted"10"for"6"at'br"after the"mid"1%"for"1"atter"pinny of"in the Qdrd paragraph.Stats.1990,Ch.630,
in~Jerv3wy 1,1M,substituted"vinare"for"to which"~"unsecured roil",delated"of this code"after"Section
4995"inthe fkstpasgraph;substituted"deffnquency"tar"delinquent"before"dab subedited"that"for
"stilt"afkhr"charged from",substituted"cortactfon"for"payrnant"in the first sentanos of the second paragraph;
subsutubd"not paid"for"unpaid'before"by 5 pm.".substlbftd'until"for"to"intoe before"iota time"in the third
paragraph.Stah.1991,Ch.532,in~January 1.19M added"or it*clow of business,whk wmr is tater,"after"5
pan."in the second sentence of the second paragraph and the font sentence of the third paragraph and substituted"on"
for"or'atter`whktww is tater,"and"10-parowe for"19 pawn"atter"VW in to flat sadwhce of the third
2923. Discharge of accountability of small amounts. [Repealed by
Stats. 1994, Ch. 705, in effect January 1, 1995.]
2923. Discharge from accountability. Any tax collector charged by
law with the collection of any delinquent taxes on unsecured property may
file a verified application with the board of supervisors for a discharge from
accountability for the collection of taxes,penalty,and interest,and any other
charge pertaining thereto, if the amount is so small as to not justify the cost
of collection or if collection enforcement is impractical.
HWWI--Ad&d by Steb.1999.fat.60o,kis effect January 1,1997.
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