To: Board of Supervisors
From: Treasurer/Tax Collector
Agenda Section: Consent
Vote Requirement: Majority
SUBJECT:
title
State of California Standard Agreement Number 117668 between the Franchise Tax Board-Court Ordered Debt (FTB-COD) Collection Program and County of Humboldt, Revenue Recovery
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RECOMMENDATION(S):
Recommendation
That the Board of Supervisors:
1. Authorize the Treasurer Tax Collector to sign the State of California Standard Agreement Number 117668 between the FTB-COD Collection Program and County of Humboldt, Revenue Recovery.
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STRATEGIC PLAN:
This action supports the following areas of your Board’s Strategic Plan.
Area of Focus: Workforce & Operational Excellence
Strategic Plan Category: 3001 - Support a well-trained workforce
DISCUSSION:
Since June of 1997, the County’s Revenue Recovery Team has participated in the FTB-COD Collection Program. This program enables the Franchise Tax Board (FTB) to collect revenue on behalf of the County as set forth in Revenue and Taxation Code 19280 through 19283. Revenue Recovery submits delinquent court ordered debt accounts to FTB-COD after attempts to collect the debt are unsuccessful.
SOURCE OF FUNDING:
General Fund
FINANCIAL IMPACT:
Narrative Explanation of Financial Impact:
The administrative costs of the FTB-COD Program are assessed on payments received and applied to the referred cases. There is no additional cost to the County of Humboldt.
OTHER AGENCY INVOLVEMENT:
FTB
ALTERNATIVES TO STAFF RECOMMENDATIONS:
Your Board could choose not to authorize this Agreement. This alternative is not recommended as FTB-COD will not collect on behalf of Revenue Recovery and therefore create a potential decline in revenue.
ATTACHMENTS:
State of California Standard Agreement Number 117668
PREVIOUS ACTION/REFERRAL:
Meeting of: 10/25/2022
File No.: 22-1383