REPORT TO SHASTA COUNTY BOARD OF SUPERVISORS

BOARD MEETING DATE:  June  27, 2017
CATEGORY:  GENERAL GOVERNMENT, CONTINUED-5.

SUBJECT:

REQUEST FOR AN AUTHORIZATION FOR

Supervisorial District No. :  ALL

DEPARTMENT CONTACT:  Amber Prevost, Accountant Auditor III, (530) 245-6997

STAFF REPORT APPROVED BY:  Lori J Scott, Treasurer-Tax Collector-Public Administrator

RECOMMENDATION

Approve and authorize the Chairman to sign an Order of Discharge of Accountability pursuant to Revenue and Taxation Code section 2611.1 in the amount of $81,106.25 for unsecured property taxes made in calendar years 1994 through 1997, 2000 through 2001, and 2003 through 2005 plus $8,109.03 in penalties and $610.00 in cost on the unpaid unsecured property taxes.

SUMMARY

Annually, the Auditor examines the unsecured roll and charges the delinquent taxes and penalties to the Tax Collector.  Our office collects these taxes and penalties by issuing notices of delinquency, mailing collection letters to the property owners and filing tax liens (which remain in effect for 10 years) against the property.  These efforts are not always successful.  Attached is a list of assessments which we believe are uncollectible.  The liens, which were filed in 1994 through 1997, 2000 through 2001, and 2003 through 2005, are now expired.  Further collection efforts appear to be impractical.  Therefore, pursuant to Revenue and Taxation code 2611.1; I, Lori J. Scott Treasurer-Tax Collector-Public Administrator, am asking for discharge of accountability. 

DISCUSSION

The county department, officer, or employee charged by law with the collection of any county tax assessment, penalty or cost, is deemed by State law to be personally liable for that sum.  Such a department, officer, or employee, may file a verified application with the Board of Supervisors for a discharge from accountability for the collection of the tax assessment, penalty or cost, if the amount is so small as not to justify the cost of collection or if collection enforcement is impractical.  Efforts have already been made to collect the delinquent taxes, penalties and fee without success.  The liens have now expired, and it is highly unlikely that further sums can be collected.  No discharge from accountability obtained pursuant to Section 2611.1 can be construed to release any person other than the person who obtained that discharge from an obligation to pay amounts that are due and owing.  There are two copies of the records list available with the Clerk of the Board for review.

ALTERNATIVES

The Board of Supervisors may decline to issue the order or may adopt a resolution that authorizes and designates the county auditor as the officer to exercise the authority of the Board under this section.

OTHER AGENCY INVOLVEMENT

County Counsel has approved the standard format of the application and order. The County Administrative Office has reviewed the recommendation.

FINANCING

There will be no cost associated with this proposed application and order as this discharge of accountability does not release the taxpayer’s obligation to pay amounts that are due and owing.