HomeMy WebLinkAboutRESOLUTIONS - 04301985 - F.1 f�
TO: BOARD OF SUPERVISORS
Finance Committee Contra
FROM:
Costa
DATE: April 18, 1985 County
SUBJECT: CONSIDERATION OF COUNTY TAX AMNESTY PROGRAM
SPECIFIC REQUEST(S) OR RECOMMENDATION(S) & BACKGROUND AND JUSTIFICATION
RECOMMENDATION•
Defer action on implementation of' a Tax Amnesty Program as a result of
legal prohibitions and economic disadvantages to the County.
REASONS FOR RECOMMENDATION/BACKGROUND:
As a result of the March 18, 1985, Board Order referring the subject
.matter to the County Administrator to coordinate preparation of a
report, the Finance Committee held a meeting with involved departments
on April 1, 1985.
Information was provided by the offices of County Counsel,
Auditor-Controller, Treasurer-Tax Collector and County Assessor.
County Counsel advised that the County has authority to forgive
penalties resulting from a taxpayer' s failure only in certain
specified circumstances, and then only on a case-by-case basis when
reasonable cause is shown; "blanket" application of this authority in
an amnesty program would not be legal. The Auditor-Controller and the
Treasurer-Tax Collector advise that the County currently collects more
than $3 million annually in penalties on secured delinquent taxes and
unsecured taxes. An amnesty program would eliminate these revenues to
the County,
The County Assessor' s staff advised that consideration should be given
to forgiveness of escape assessments where citizens voluntarily
declared improvements to their property. County Counsel pointed out
that while the Legislature could enact a statute to allow a "blanket"
forgiveness of penalties, it could not constitutionally forgive escape
assessments.
As a result of the above information, it is recommended that your
Board defer action concerning development of a Tax Amnesty Program.
The Administrator' s Office will continue to work with the affected
departments in an attempt to develop a limited program.
CONTINUED ON ATTACHMENT: YES SIGNATURE:
RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMEN TI RD COMMITTEE
APPROVE OTHER
SIGNATURE(S) Supervisor Sunne McPeak Sup oder
ACTION OF BOARD ON April 30, 1985 APPROVED AS RECOMMENDED X OTHER
VOTE OF SUPERVISORS
X UNANIMOUS (ABSENT III, V ) 1 HEREBY CERTIFY THAT THIS IS A TRUE
AYES: NOES: AND CORRECT COPY OF AN ACTION TAKEN
ABSENT: ABSTAIN: AND ENTERED ON THE MINUTES OF THE BOARD
OF SUPERVISORS ON THE DATE SHOWN.
CC: County Administrator ATTESTED f /9 8S
County Counsel PHIL BATCHELOR, CLERK OF THE BOARD OF
Auditor-Controller SUPERVISORS AND COUNTY ADMINISTRATOR
Treasurer-Tax Collector
Assessor
M3e2/7-68 BY �� DEPUTY