File #: 24-1327    Version: 1 Name:
Type: Informational Report Status: Passed
File created: 9/4/2024 In control: Treasurer/Tax Collector
On agenda: 10/22/2024 Final action: 10/22/2024
Title: Agreement with American Financial Credit Services, Inc. (AFCS) for Supplemental Delinquent Tax Skip Tracing, Billing and Recovery Services Pursuant to Government Code 26220 (4/5 Vote Required)
Attachments: 1. Staff Report, 2. AFCS Inc. _ Humboldt County California, 3. Government Code Section 26220

To: Board of Supervisors

From: Treasurer/Tax Collector

Agenda Section: Consent

Vote Requirement: 4/5th

SUBJECT:
title
Agreement with American Financial Credit Services, Inc. (AFCS) for Supplemental Delinquent Tax Skip Tracing, Billing and Recovery Services Pursuant to Government Code 26220 (4/5 Vote Required)
end

RECOMMENDATION(S):
Recommendation
That the Board of Supervisors:
1. Authorize Treasurer Tax Collector to sign the agreement with AFCS (Attachment 1) for supplemental delinquent tax skip tracing, billing and recovery services (4/5 Vote Required); and
2. Authorize the Tax Collector to assign accounts to AFCS for the purpose of collecting delinquent taxes for any or all delinquent unsecured taxes 90 days after the date upon which they are due and delinquent, pursuant to Government Code 26220 (4/5 Vote Required).


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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: 9999 - Core Services/Other

DISCUSSION:
Government code and Revenue and Taxation code provides the Tax Collector with a variety of collection tools to collect unsecured property taxes. The main tools utilized in the office are liens placed on unsecured property, the Department of Motor Vehicles boat hold program and the Franchise Tax Board intercept program. There are other tools available that, due to current staffing levels and resources, the office is not able to utilize. These include bank levies and property seizure and sale.

Government Code section 26220 (Attachment 2) allows your Board, by a four-fifths vote, to authorize the use of an outside collection agency for collection of delinquent unsecured taxes 90 days after the date upon which they are due and delinquent. The agreement before your board today is with AFCS for supplemental delinquent tax skip tracing, billing and recovery services.

AFCS is a collection agency with 30 plus years of experie...

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