To: Board of Supervisors
From: Treasurer/Tax Collector
Agenda Section: Consent
Vote Requirement: Majority
SUBJECT:
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Request for Discharge of Accountability of Revenue Recovery and Unsecured Tax Accounts
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RECOMMENDATION(S):
Recommendation
That the Board of Supervisors:
1. Approve Revenue Recovery's application for discharge of accountability for specified debt collection accounts pursuant to Government Code Sections 25257, 25258 and 25259 for Fiscal Year 2025-26; and
2. Approve an Authorization of Discharge of Accountability for county unsecured tax assessments, penalties and costs deemed uncollectable pursuant to Revenue and Taxation Code Section 2611.1.
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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 is requesting approval of annual discharges of accountability for both Revenue Recovery accounts and unsecured property tax accounts that have been determined to be uncollectable under applicable state law.
Revenue Recovery
Revenue Recovery operates a Comprehensive Collection Program pursuant to Penal Code Section 1463.007 and serves as the collection agent for court-ordered debt, county departments and victims of crime. Annual discharge of accountability for qualifying accounts is a recommended best practice established by the Judicial Council of California and supports the effective administration of county collection programs.
Government Code Sections 25257 through 25259 authorize county departments to apply to the Board of Supervisors for discharge of accountability when the amount owed is too small to justify collection efforts or when the likelihood of collection does not warrant the expense involved. Revenue Recovery has reviewed eligible accounts and identified debts that meet statutory discharge criteria, including accounts that exceed applicable collect...
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