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FROM: ALFRED P. LOMELI , ; Costa
TREASURER-TAX COLLECTOR 8, a
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,E DATE: June 12, 1995 `P -
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SUBJECT: REQUEST FOR PENALTY CANCELLATION BY RICHARD ROSENQUIST
CORRESPONDENCE REFERRAL - ITEM NO. 1 . 60.
SPECIFIC REQUEST(S)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION
RECOMMENDATION:
Deny request of Richard Rosenquist for cancellation of delinquent penalty on APN 173-
020-023-3, Fiscal Year 1993-94.
FISCAL IMPACT:
If approved, the County would refund $208.11.
BACKGROUND:
Richard and Ellen Rosenquist are the owners of real property at 75 Drake Court, Walnut
Creek, CA (APN 173-020-023-3). The Rosenquists currently reside at 1353 Barlow
Lane, Sebastopol, CA. During FY 1993-94, the Rosenquists resided at 966 Ordway St.,
Albany, CA. The address change from Albany to Sebastopol was requested by the
Rosenquists in November 1994.
The Rosenquists FY 1993-94 tax bill was mailed to their Albany address. Their mortgage
company obtained the tax amount via magnetic tape. The tax bill to the Rosenquists
stated "your mortgage company has requested your tax bill'. It further stated, however,
that it is the owners responsibility to ensure that the taxes are paid timely.
The first installment of tax for FY 1993-94 (due by 12/10/93) was paid timely by their
mortgage company. The second installment of tax (due by 4/10/94) was not paid until
May 1995. A delinquent second installment notice was mailed in early May 1994 to the
Rosenquists to the (then) address in Albany. In early October 1994, the 1994-95 FY tax
bill was mailed to them in Albany and the taxes were paid on time. This tax bill had the
message, "Unpaid Prior Taxes Owing, Call (510) AA 122", as r uired pursuant to
Section 2612 of the Revenue & Taxation Code.
CONTINUED ON ATTACHMENT: _YES S TURE:
RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF S A D COMMITTEE
APPROVE OTHER
SIGNATURE(S):
ACTION OF BOARD ON June 27, 1995 APPROVED AS RECOMMENDED OTHER
VOTE OF SUPERVISORS
I HEREBY CERTIFY THAT THIS IS A TRUE
X UNANIMOUS(ABSENT ------Z_--- ) 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.
Media Contact : Joseph L. Martinez
CC: Tax Collections Mgr. ATTESTED June 27, 1995
CAO PHIL BATCHELOR,CLERK OF THE BOAR OF
Correspondent WSUVISORS AND COUNTY ADMI TRATOR
Treasurer-Tax Collector
DEPUTY
M382 (10/88)
REASON FOR RECONWIENDATION:
Section 2610.5 of the Revenue and Taxation Code mandates one annual mailing of tax
bills before November 1 of each year. The tax bills were mailed in a timely manner to the
correct address and there is no finding of a Tax Collector's error.
It is the opinion of this office, the Rosenquists should have determined their tax
responsibility at the time of settlement with the mortgage company when the loan was
paid off.