Minutes 04-19-2016 - Laserfiche WebLink

Browse Search

14 approximately $8,150,000 in installment financing to finance capital investment projects and equipment for fiscal year 2015-16, including amounts to pay transaction costs. VOTE: UNANIMOUS b. Establishment of a Policy to Provide the Board of Equalization and Review Guidance on the Imposition of Penalties The Board considered adopting a policy to provide assistance to the Board of Equalization and Review in determining how and when to compromise tax penalties. BACKGROUND: The Board of County Commissioners indicated the need to have a standardized policy for the compromise of tax penalties in Orange County in order to avoid any appearance of unfairness to Orange County taxpayers. Currently the Board of Equalization and Review has no guidance in this area. A standardized approach to the compromise of tax penalties will benefit both the Board of Equalization and Review (E&R) and the taxpayers of Orange County. John Roberts said the BOCC encountered this issue, and directed him to bring back a policy to provide guidelines to the E&R Board, for when tax penalties can be compromised. He reviewed some example scenarios. He said the guidelines provide some discretion to the E&R Board. Commissioner Rich asked if there is a plan to educate the E&R Board. John Roberts said he would provide guidance on this document, when the E&R Board reconvenes this spring. Commissioner Rich asked if John Robert's office provides legal guidance to the E&R Board. John Roberts said the E&R Board has not had any questions of his office, up to this point. He said if questions were to arise, he would be happy to help. Commissioner Jacobs thanked John Roberts for these guidelines. He referred to point 1.14, and said there have been struggles in the past with the Machinery Act and recognizing that special circumstances required some amelioration of the penalties being paid. He asked if these guidelines would aid the E&R Board in diverging from the Machinery Act. John Roberts said this only applies to penalties for those who are late in paying taxes and not applicable to issues addressed in the Machinery Act. Commissioner Jacobs said the Machinery Act is very old. He said it may be helpful for John Roberts to educate the BOCC regarding what the Machinery Act does and does not do, as far as compromising for penalties. John Roberts said he can provide this information to the Board. John Roberts reviewed the structure of the document. Chair McKee asked if sections 1.1 and 1.2 could be indented. John Roberts said yes. Policy Statement It is the policy of Orange County to provide fair and equitable treatment to all residents of Orange County. Purpose To provide an administrative guide whereby the Board of Equalization and Review may fairly and equitably exercise compromise authority. Applicability 14