Agenda - 08-18-2009 - 3b - Laserfiche WebLink

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the governing body to determine a tax to be insolvent and allow it as a credit in the collector's settlement has no effect on the taxpayer's liability for the tax. The Board's determination of insolvency is not a release. The tax claim is not discharged or written off. The reason for making the determination is solely to facilitate making annual settlement with the tax collector. It relieves the tax collector for personal liability. Insolvent accounts are recharged to the collector as delinquent accounts, and the collector has full authority to use levy and garnishment to effect their collection. A CD has been provided to the Clerk to the Board for the permanent record of all outstanding tax by category. There are two settlement reports for tax. The first settlement report shows all taxes charged for collection for the 2008-2009 Fiscal Year. The tax collector is credited with all sums representing taxes collected and deposited, the principle amount of unpaid taxes on real property, and the principal amount of unpaid taxes on personal property determined to be insolvent. All uncollected taxes allowed as credits in a settlement are recharged to the tax collector. The second settlement report shows all prior years' taxes collected during the 2008-2009 Fiscal Year. A third report is also provided detailing all other miscellaneous revenue charged to the tax collector for collection during Fiscal Year 2008-2009. FINANCIAL IMPACT: None RECOMMENDATION(S): The Interim Manager recommends the Board receive the tax collector's annual settlement, approve and accept it as reported for entry into the minutes. The Interim Manager also recommends the Board approve and issue the Orders to Collect to the Tax Collector for Fiscal Year 2009-2010.