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TREASURER/TAX COLLECTOR - Treasurer/Tax Collector Parker Hunt
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Requested Action(s)
recommendation
a) Request acceptance and approve the Verified Application of Discharge of Accountability for certain unsecured property taxes
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Financial Impact:
There will be a negligible fiscal impact, but we will see staff time savings by redirecting their efforts to more impactful collection activities.
Background Information:
Any county department, officer, or employee charged by law with the collection of any delinquent taxes, penalties, interest, or any other charges on unsecured property may file a verified application with the Board of Supervisors for a discharge from accountability if the amount is too small to justify the cost of collection or if the collection enforcement is impracticable. (§2923, Gov. Code §25257 - §25259.5)
Approving the request for a discharge of accountability will relieve the Tax Collector of the duty to collect specific unsecured property taxes due to the County. Furthermore, such discharge would not release the person(s) named herein from the payments of any amounts that are due and owning, unless the lien has been conclusively presumed paid.
The Discharge of Accountability process should be a routine action brought before the Board of Supervisors to help maintain the tax roll. This process hasn’t historically been performed in Tehama County. This will be the first discharge action taken in recent history. If approved, this item will be brought back annually before the Board of Supervisors to maintain the tax roll.