Title
Approve authorizing the Auditor-Controller and Treasurer-Tax Collector to refund taxes without requiring constituents to file a claim for refund, when specified conditions are met as allowed under the Revenue and Taxation Code Section 5105.
Report
RECOMMENDATION:
It is recommended that the Board of Supervisors adopt a resolution to:
Approve authorizing the Auditor-Controller and Treasurer-Tax Collector to refund taxes without requiring constituents to file a claim for refund, when specified conditions are met as allowed under the Revenue and Taxation Code Section 5105.
SUMMARY/DISCUSSION:
Revenue and Taxation Code (RTC) Section 5105 authorizes the Auditor-Controller’s Office (ACO) and Treasurer-Tax Collector (TTC) to issue refunds of taxes directly to the assessee or latest recorded owner of a property without requiring a claim for refund, provided two conditions are met: (1) No transfer of the property has occurred during or since the fiscal year for which the taxes subject to refund were levied, and (2) The refund amount is less than $10,000.
Adopting the resolution will reduce administrative cost to the County and enable constituents to receive their refunds promptly without the administrative burden of filing a claim.
OTHER AGENCY INVOLVEMENT:
The Office of County Counsel has reviewed as to form.
FINANCING:
There is no financial impact on the County’s General Fund with this recommend action.
BOARD OF SUPERVISORS STRATEGIC INITIATIVES:
The adopted resolution aligns with the Board of Supervisors’ Strategic Initiatives for Administration. The adopted resolution will eliminate administrative burden and expedite refunds to constituents.
Mark a check to the related Board of Supervisors Strategic Initiatives
__Economic Development
X Administration
__Health & Human Services
__Infrastructure
__Public Safety
Prepared by: Jennifer Forsyth, Auditor-Controller Analyst II, 755-5286
Approved by: Rupa Shah, CPA Auditor-Controller, 755-5084
Attachments:
Boar...
Click here for full text