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Home My WebLink AboutMINUTES - 06041991 - 1.124 THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA .Adopted this Order on June 4, 1991 by the following vote: AYES: Supervisors Schroder, Torlakson, Powers NOES: None ABSENT: Supervisors McPeak, Fanden ABSTAIN: None SUBJECT: Board of Supervisors Delegates to ). Specified Officers Authority to ) RESOLUTION NO. 91/375 Correct, Cancel, and Refund Taxes ) THIS RESOLUTION SUPERSEDES, EFFECTIVE JUNE 1, 1991, RESOLUTION 84/186 DATED MARCH 27, 1984. The Contra Costa County Board of Supervisors RESOLVES THAT: 1 . Authority. Pursuant to California Revenue and Taxation Code Section 4804, this Board hereby authorizes the County Officers specified in Section 3 to perform in this Board' s behalf the below-specified acts that this Board is authorized or required to perform under Part 9 of Division 1 ( secs. 4801 ff, esp. Sec. 4835) of the California Revenue & Taxation Code. 2 . County Counsel Waiver. As requested by the County Counsel, this Resolution is the provision for and itself constitutes, his waiver of any requirement for consent in any of the acts specified herein (Revenue & Taxation Code Section 4802, 4804, 4834, etc. ) 3 . Acts Authorized. Whenever processing of the act or acts authorized to be performed on behalf of the Board of Supervisors is initiated in their respective offices, the Assessor, Auditor-Controller or Treasurer-Tax Collector is authorized to perform on behalf of the Board of Supervisors the act or acts authorized or required to be performed by the Board of Supervisors under Sections 2610 . 5, 4831, 4831. 5 , 4832, 4832. 1, 4834. 5, 4835, 4836. 5, 4839. 1, 4840, 4946, 4948, 4985, 4985.2, .4986, 4986. 3 , 4986 . 5, 4990, 5026, 50621, 5071, 5087 , 5089, 5096, 5096. 5, 5102 of the Revenue & Taxation Code. 4. Auditor Records. The County Auditor shall record ( see Section 5) every act authorized hereunder. 5 . Procedures. The Authorization in Sections 1 and 5 includes any deputy( s) lawfully appointed by the specified officer(s) and duly designated by him to perform the acts. These authorized officers (or deputies) shall have the authority to sign the appropriate documents approving changes indicated thereon and shall deliver a copy ' of each of the documents to the Auditor for his record and any necessary action. Forms appropriate for that purpose shall be developed by the specified officers. The Assessor shall give this Board' s Clerk a copy of each notice of tax increase under Section 4836 upon request. RESOLUTION NO. 91/375 6. Board Review. This Board need not review acts hereunder, but it may require periodic reports from the Auditor, Assessor, and/or Tax Collector concerning any or all acts hereunder. 7 . Operative Date. The authorization and procedures herein become operative on June 1, 1991. 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: Phil •B tchelor, County Administrator and Clerk of the Board of Supervisors By: Deputy Y � P Y cc: County Administrator Auditor-Controller Assessor County Counsel Treasurer-Tax Collector /i i. gay TO: BOARD OF SUPERVISORS Contra '^r t FROM: Phil Batchelor, County Administrator Costa`s May 30 County 1991 ' v, DATE: °sTq_couK� cP ADOPTION OF RESOLUTION AUTHORIZING THE WAIVER OF PENALTIES ON SUBJECT: LATE PROPERTY TAXES UNDER SPECIFIED CIRCUMSTANCES SPECIFIC REQUEST(S)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION RECOMMENDATION Adopt the attached Resolution which adds one additional provision to those under which the Board of Supervisors is authorized, upon the recommendation of the Treasurer-Tax Collector, to waive penalties on the late payment of property taxes. The additional circumstance results from a change in law which became effective January 1, 1990. Under current law ( Section 2610. 5 of the Revenue & Taxation Code) , the Tax Collector is required to impose penalties on a property owner who is late in paying his or her property taxes. Priorto 1990, the law allowed for the penalties to be waived where the property owner could demonstrate to the Tax Collector that the property tax bill was not mailed to the ' address on the tax roll. A property owner complained that because of the relatively unusual circumstances involved in her case, the penalties should be waived. The Tax Collector pointed out to the property owner that the law provides no mechanism for the Tax Collector to waive the penalties on his own initiative. The only way it can be done is for the Board of Supervisors to take action. The property owner then brought the situation to the attention of a member of the Board of Supervisors who requested that this office look into the situation and determine what action could be taken. The situation involves a case where the property owner bought a home in August of 1990. The property tax bill was apparently sent to the previous owner who apparently disposed of the notice CONTINUED ON ATTACHMENTYeS YES SIGNATURE: &&4&Z RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE APPROVE OTHER SIGNATURE(S): Mv,4 X400 , ACTION OF BOARD ON- June 4, 1991 APPROVED AS RECOMMENDED OTHER 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 SUPERVISORS ON THE DATE SHOWN. CC: ATTESTED 4�� q County Administrator PHIL BA HELOR,CLERK OF THE BOARD OF Treasurer-Tax Collector SUPERVISORS AND COUNTY ADMINISTRATOR Auditor-Controller County Counsel BY � e� ,DEPUTY M382 (10/88) that the taxes were due. The new property owner did not know how much was due or when the taxes were due and thus did not pay the first installment of taxes. In January, 1991 a delinquency notice was mailed to the new property owner assessing a penalty of $54. 39. This was apparently the first time that the new property owner knew how much was due or when it was due. The language added to Section 2610. 5 of the Revenue &. Taxation Code, effective January 1, 1990, provides for precisely this type of situation. The law now provides that the Board of Supervisors may cancel the penalty in such a situation when the following steps are followed: 1. The Tax Collector must recommend that the Board of Supervisors authorize him to establish a procedure for the consideration of penalty cancellations. 2. The Board of Supervisors authorizes the Tax Collector to establish such a procedure. 3 . The Tax Collector actually establishes such a procedure for consideration of penalty cancellations. The Board of Supervisors adopted such a Resolution as recently as 1984. This Resolution, of course, does not include the procedure which was added to Section 2610. 5 in 1989, effective January 1, 1990 . The new language in Section 2610. 5 goes on to provide that the procedures may provide that penalties may be cancelled if the assessee demonstrates to the Tax Collector that the delinquency is due to the County' s failure to send a notice of taxes to the owner of property which was acquired after the lien date on the secured roll. The Treasurer-Tax Collector, Mr. Lomeli, has indicated in writing to this office that he has no problem with the Board of Supervisors adopting the necessary Resolution to add the provisions of Section 2610. 5 to the 1984 Resolution. It appears to this office that equity requires that the provisions of Section 2610. 5 of the Revenue & Taxation Code be implemented in Contra Costa County. It is, therefore, recommended that the Board of Supervisors adopt the attached Resolution to effect such implementation.