Agenda

Return

C.68

To:	Board of Supervisors
From:	William J. Pollacek, Treasurer-Tax Collector
Date:	March 31, 2009

Contra

Costa

County

Subject:

Authorize Discharge of Unsecured Delinquent Taxes Uncollectable Due to Bankruptcy or Death

APPROVE	OTHER
RECOMMENDATION OF CNTY ADMINISTRATOR	RECOMMENDATION OF BOARD COMMITTEE

Action of Board On: 03/31/2009

APPROVED AS RECOMMENDED

OTHER

Clerks Notes:

VOTE OF SUPERVISORS

AYE:

John Gioia, District I Supervisor
Gayle B. Uilkema, District II Supervisor
Mary N. Piepho, District III Supervisor
Susan A. Bonilla, District IV Supervisor
Federal D. Glover, District V Supervisor

Contact:	Meredith Boeger, 957-2806
cc:	Robert Campbell

I hereby certify that this is a true and correct copy of an action taken and entered on the minutes of the Board of Supervisors on the date shown.
ATTESTED: March 31, 2009
David Twa,

BY:	, Deputy

RECOMMENDATION(S):

Authorize the Tax Collector to discharge Unsecured delinquent taxes that are uncollectable due to bankruptcy of businesses assessed or death of taxpayer as per Revenue and Taxation Code section 2923.

FISCAL IMPACT:

None.

BACKGROUND:

The Treasurer-Tax Collector's office has been unsuccessful in collecting certain unsecured property taxes including penalties, interest and other related charges levied for fiscal years 1977 to 2003. The reasons for the discharge is as follows:
1. Bankruptcy: 203 Debtors

BACKGROUND: (CONT'D)

2. Deceased: 112 Debtors

The County Auditor-Controller has reviewed and approved the list of taxes to be discharged. The Office of the Tax Collector has researched each account and has concluded that the tax is uncollectable because:
1. The Bankruptcy Court disallowed the county claim for proceeds and the tax is now legally uncollectable.
2. The business went through bankruptcy and is now defunct.
3. Deceased persons were confirmed with date of death on Accurint/Lexis Nexis or death certificates.
The total base tax to be cancelled is $1,938,924.55.