Title
Treasurer-Tax Collector recommending the Board:
1) Discharge the Treasurer-Tax Collector from further accountability to collect the debts listed on the attached Discharge of Accountability report in the amount of $2,880,259.62 pursuant to Government Code Sections 25257 through 25259; and
2) Authorize and direct the County Auditor-Controller to adjust any charge against the Department in a like amount.
FUNDING: N/A
Body
DISCUSSION / BACKGROUND
Government Code Sections 25257 through 25259 governs the discharge of accountability of debts due and payable to the County. The law allows the Board of Supervisors to make an order discharging the department, officer, or employee from further accountability and to direct the County Auditor-Controller to adjust any charge against the department, officer or employee in the like amount.
Discharge of accountability does not constitute a release of any person from liability for payment of any amount. The discharge procedure is not a write-off of debt, but a reduction of the delinquent accounts on the tax roll, and the amounts the Treasurer-Tax Collector is "charged" with collecting. It is the department's practice to file liens against individual taxpayers who are delinquent on their unsecured property taxes. Liens have been filed against all of the debts listed on the attached Discharge of Accountability Report.
Unsecured Taxes listed herein include assessments for: Business property/equipment, Boats, Aircraft, Possessory Interest-Land, and Mineral Rights, and former secured and supplemental accounts issued to an old owner after a property transfer occurred and remained unpaid.
The debts listed on the attached Discharge of Accountability Report are determined to be uncollectible for the following reasons:
1) Collection efforts have been exhausted and the expense to collect outweighs the benefit to the county due to the unlikely possibility of collection;
2) The assessee is deceased or is no longer locatable
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