November 7, 2003
BOARD MEETING DATE:
December 2, 2003
Honorable Board of Supervisors
Tom Huening, Controller
Annual Report of Property Tax Roll Changes for Fiscal Year 2002-2003 Pursuant to Resolution Number C4379
Accept the Annual Report of Changes to the Tax Rolls from corrections, cancellations or refunds for the Fiscal Year 2002-2003 consistent with County Resolution C4379.
Background and Discussion
In 2001, this Board of Supervisors established by resolution, claiming thresholds and processes to expedite refunds, corrected bills or cancelled charges to taxpayer. These claims are typically the result of property taxes that were paid more than once or adjustments to reflect valuation changes, exemptions, parcel segregations, assessment appeal decisions, State Board of Equalization changes, special charges adjustments from cities and special districts but could include illegally collected, assessed or levied charges. The Board set a threshold of $50,000 for claims requiring Board of Supervisor authorization. For claims less than $50,000 and greater than $10,000 the Controller is authorized with written approval of the County Counsel to issue refunds. Claims under $10,000 are refunded by the Controller.
This report supports the commitment of responsive, effective and collaborative government, and specifically relates to goal # 20 that states, "Government decisions are based on careful consideration of future impact, rather than temporary relief or immediate gain."
There is no fiscal impact related to accepting these reports.