HomeMy WebLinkAboutAgenda Statement 1972/07/25 Reso 6523July 25, 1972
Resolution No. 6523
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Staff Commentary on Agenda Tt.em No.
CIit1hA VISTA Ci'I':~' COUNCIL MIs'I~TING OF July 25, 1y72
Item T.i.tle: Resolution - Authorizing Appropriate County Officers of the
County of San Diego to Cancel. Uncollected Taxes Pursuant
to Revenue and Taxation Code Section 4986
Initiated b~,=: City Attorney
Attached is a copy of P.esolutien [ ] Ordinance [ ] Agreement [ ] Plat [ ]
;3ackground:
The Office of the County Counsel has requested the City Council
of the City of Chula Vista adopt a resolution which would
authorize routine cancellations of uncollected ad valorem
taxes by county officers, pursuant to Section 4986 of the
Revenue and Taxation Code. The adoption of such a resolution
will contribute to the economy of government and facilitate
matters greatly.
Section 4980 of the Revenue and Taxation Code permits the
cancellation of uncollected ad valorem taxes under a variety of
circumstances. It also provides that "No cancellation ...shall
be made in respect of all or any portion of any tax, or penalties
or costs attached thereto, collectible by county officers on behalf
of a municipal corporation without the written consent of the city
attorney or other officer designated by the City Council unless
the City Council by resolution filed with the Board of Supervisors,
has authorized the cancellation by County Officers. The Resolution
shall remain effective until rescinded by the City Council."
Section 4804 of the above code permits the Board of Supervisors
of any county to authorize certain county officers to perform
on its behalf any art to be performed by the Board concerning
corrections, cancellations and refunds. The Board of Supervisors
by Resolution 56, dated March 30, 1971, has adopted such a resolution.
Most of the cancellations authorized are of a routine nature. Where
judgment is required after a review of facts, it is normally the
County Assessor, Tax Collector or Auditor having first hand knowledge
of the facts who reviews the situation and makes the judgment.
See EXHIBITS [ ] No.
Financial
Statement: N/A
Commission-Board
Recommendation: N/A
Departm~:nt lr`a;l
Recommen~l<~t:~_on
City A~anac~c,r
Recommen~i,~~. ~_r>~,z
Approval
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