HomeMy WebLinkAboutMINUTES - 06081993 - 1.117 J.
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TO: y BOARD OF SUPERVISORS -- ,. Contra
FROM: Alfred P. Lomeli , t K .
Treasurer-Tax Collectoro' z Costa
County
DATE: June 1 , 1993
SUBJECT: DENY REQUEST OF EILEEN CREMATA, D.C . , FOR CANCELLATION
OF DELINQUENT PENALTY OF APN 220-650-011
SPECIFIC REQUEST(S)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION
RECOMMENDATION
Deny request of Eileen Cremata, D.C. , for cancellation of
delinquent penalty on APN 220-650-011 in the amount of $945. 16.
FISCAL IMPACT•
If approved, the County would refund $945.16.
BACKGROUND:
Edward and Eileen Cremata are the owners of property at 5379
Blackhawk Drive, Danville, CA (APN 220-650-011) . The first
installment of FY 92-93 due by December 10, 1992 was not paid
timely and thereafter a loo statutory penalty in. the amount of
$945. 16 was levied. On January 12, 1993, the Tax Collector
received a letter dated January 9, 1993 (copy attached) from Mrs.
Cremata requesting waiver of penalty. In her letter she
indicated her failure to put postage in her remittance.
Additionally, she indicates the letter was put in the dead letter
section of the post office because of no return address, delaying
return to her from the post office. Her request for penalty
waiver was denied and payment with penalty was subsequently made
on April 7 , 1993 .
REASONS FOR RECOMMENDATION:
Section 2512 of the Revenue and Taxation code states in part that
a "remittance to cover a payment required by law . . is
deposited in the United States mail in a sealed envelope,
properly addressed with the required postage pre-paid. . . the
CONTINUED ON ATTACHMENT: x YES SIG
RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOA OMMITTEE Ly
APPROVE OTHER
SIGNATURES:
ACTION OF BOARD ON 9 f 3 APPROVED AS RECOMMENDED OTHER
I
I
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 E DATE SHOWN.
Media Contact : Joseph L. Martinez
CC: CAO 646-4125 ATTESTED / .3
Treasurer-Tax Collector PHIL B CHELOR,CLERKOFTHEBOARDOF
SUPERVISORS AND COUNTY ADMINISTRATOR
Eileen & Edward Cremata
c/o Fremont Chiropractic Group
38069 Martha Ave . , Suite 200 BY
M382 (10/88) Fremont , CA 94536 DEPUTY
itr�.rce shall be deemed received before delinquency . "
Mrs. Cremata has admitted to failing to place the required
postage on the' envelope. Further, if a return address had
appeared on her envelope, an earlier return by the post office
would have been possible to correct the mailing and make timely
payment.
CONSEQUENCES OF NEGATIVE ACTION:
Since the remittance by mail failed to include proper postage,
the Tax Collector has no legal authority to cancel the penalty.
cl-
DR EILEEN CREMATA
FREMONT 0IIR(-)I'RA(;TIC c.,ROI.!P
38k)09 Martha Ace.Sucre 2(A)
Fremont,CahfOrni.i 9453()
415/792.9944
Fix 415 792-0802
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Spinal and Joint Rehabilitation
i 69 45,53 -,006-3
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