To: Board of Supervisors
From: Treasurer/Tax Collector
Agenda Section: Consent
Vote Requirement: Majority
SUBJECT:
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Request Discharge of Accountability for Treasurer Tax Collector and Revenue Recovery Accounts
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RECOMMENDATION(S):
Recommendation
That the Board of Supervisors:
1. Approve an Authorization of discharge of accountability for unsecured county tax assessments, penalties and costs deemed uncollectable by the Treasurer-Tax Collector pursuant to Revenue and Taxation Code 2611.1; and
2. Approve Revenue Recovery's application for discharge of accountability for specified debt collection accounts, pursuant to Government Code Sections 25257, 25258 and 25259.
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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 Treasurer-Tax Collector recommends unsecured tax assessments be placed on inactive discharge status on the county's tax collection software. The accounts are deemed uncollectable as all reasonable collection efforts have been exhausted or because the assessed is a defunct corporation, filed bankruptcy or deceased. By keeping these uncollectable accounts active, the department is overestimating the amount of unsecured taxes that are collectable and expends money and staff time in efforts that have been proven unsuccessful.
This action is authorized by Revenue and Taxation Code Section 2611.1 and is a prudent way to help ensure the sustainability of all other services provided. Per Revenue and Taxation Code Section 2611.4, the discharge does not release the person(s) named in the verified application (Attachment 1) from the payments of any amounts which are due and owing.
Annual discharge of accountability for defendant court fine accounts, falling under the correct statutory timeframes, is a requirement for all county Revenue Recovery programs by the Judicial Council of Californ...
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