To: Board of Supervisors
From: Treasurer/Tax Collector
Agenda Section: Consent
Vote Requirement: 4/5th
SUBJECT:
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Addendum to the Professional Services Agreement with Linebarger Goggan Blair & Sampson, LLP for Franchise Tax Board Interagency Intercept Collection Program Services (4/5 Vote Required)
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RECOMMENDATION(S):
Recommendation
That the Board of Supervisors:
1. Approve, and authorize the Chair of the Board to execute, the attached addendum to the Professional Services Agreement with Linebarger Goggan Blair & Sampson, LLP for Franchise Tax Board Interagency Intercept Collection Program services (4/5 Vote Required); and
2. Direct the Clerk of the Board to submit an executed original of the addendum to the Humboldt County Treasurer-Tax Collector’s Office’s Revenue Recovery Division.
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STRATEGIC PLAN:
This action supports the following areas of your Board’s Strategic Plan.
Area of Focus: Core Services/Other
Strategic Plan Category: 9999 - Core Services/Other
DISCUSSION:
The Humboldt County Treasurer-Tax Collector’s Office’s Revenue Recovery Division utilizes Linebarger Goggan Blair & Sampson, LLP (LGBS) for professional collection services related to delinquent debt. On June 17, 2025, the Board of Supervisors approved the current Professional Services Agreement with LGBS for fiscal years 2025-26 through 2029-30.
Revenue Recovery currently utilizes the California Franchise Tax Board (FTB) Interagency Intercept Collection Program as a collection tool for eligible delinquent debt. The program allows participating government agencies to collect qualifying delinquent debts through the interception of state tax refunds and other eligible state payments.
Revenue from the FTB Interagency Intercept Collection Program has declined in recent years due in part to changes in California law that limit eligibility for tax intercept for certain taxpayers. In fiscal year 2025-26, Revenue Recovery submitted a limited number of accounts to the ...
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