To: Board of Supervisors
From: Dan Mierzwa, Treasurer-Tax Collector
Report Title: Request for and Authorization of Discharge of Accountability for Delinquent Taxes Determined to be Uncollectable
?Recommendation of the County Administrator ? Recommendation of Board Committee
RECOMMENDATIONS:
AUTHORIZE the discharge from accountability for the collection of taxes, penalty, interest, or any other charge pertaining thereto, owing on various delinquent Secured (Redemption) and Unsecured tax bills, in accordance with California Revenue and Taxation Code Sections 2195, 2611.1 and 2923; California Government Code Sections 25257, 25258, 25259; and Administrative Bulletin 207.7 Section VII. Such discharge would not release the person(s) named herein from the payments of any amounts that are due and owing.
FISCAL IMPACT:
No fiscal impact. A listing of those persons having failed to pay their delinquent Secured or Unsecured taxes, penalty, interest and other related charges in the aggregate sum of $ 3,585,755.63 is maintained in the Treasurer-Tax Collector's Office. Such discharge does not release these persons named from the payment of any amounts, which are due, and owing.
BACKGROUND:
The Treasurer-Tax Collector's office has determined that the charges associated with these tax bills are no longer recoverable due to one or more of the following reasons: the accounts are being discharged in Bankruptcy; the business is closed according to the Board of Equalization, Secretary of State or as determined by the County Assessor; the taxes are beyond statute of limitations for seizure and sale; the Tax Sale Identification Number is greater than 30 years old; the tax lien ceases to exist and the tax is conclusively presumed to be paid. All collection attempts have been unsuccessful; the assessee cannot be located or collected upon due to extenuating circumstances; or the likelihood of collection does not warrant the expense involved tax lien on property ceases to exist...
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