RESOLUTION NO. _____________

BOARD OF SUPERVISORS, COUNTY OF SAN MATEO, STATE OF CALIFORNIA

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RESOLUTION TO MODIFY THE COMPENSATION SCHEDULE FOR FEES ASSOCIATED WITH TAX COLLECTION.

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RESOLVED, by the Board of Supervisors of the County of San Mateo, State of California, that

WHEREAS, there has been presented to the Board of Supervisors for its consideration and approval a request from the Tax Collector to increase the fees associated with tax collection in order to recover the costs associated with preparing the delinquent tax records and giving notice of delinquency; and

WHEREAS, Revenue and Taxation Code Section 2621 provides for collection of a fee for preparing the delinquent tax records and giving notice of delinquency and Government Code Section 54985 permits the increase of such fee to an amount reasonably necessary to recover the cost of providing the service and the proposed fees do not exceed that amount;

NOW THEREFORE, IT IS HEREBY DETERMINED AND ORDERED that the following increases in fees related to preparing the delinquent tax records and giving notice of delinquency for and on behalf of the County of San Mateo are approved:

Processing a Secured Tax Second Installment delinquency notice $40.00

Processing a Supplemental Tax Second Installment delinquency notice $40.00

Processing returned checks (paper and electronic) $85.00

Processing the transfer of a tax bill to tax-defaulted property $35.00

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