RECOMMENDATION(S):
ADOPT Resolution No. 2018/551 implementing Revenue and Taxation Code section 5105 in the County for all property tax refunds that are not based on an underlying application for changed assessment, authorizing the Auditor-Controller to issue property tax refunds under five thousand dollars ($5,000) without a claim for refund in such cases, when there has been no transfer of the property during or since the fiscal year for which the taxes subject to refund were levied.
FISCAL IMPACT:
Adoption of the resolution is intended to reduce administrative costs required to process property tax refunds of less than $5,000, but may result in an increase in refunds.
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