In 2001, this Board of Supervisors established by resolution, claiming thresholds and processes to expedite refunds, corrected bills or cancelled charges to taxpayers. 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 or 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.
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Resolution 64379 also requires that the Controller prepare for the Board of Supervisors an annual report of the refunds granted. The attached report summarizes all changes to the tax rolls during the 2003-2004 Fiscal Year and includes the detail for each of the tax roll (Secured, Unsecured and Supplemental) with a breakdown by the code section governing each type of refund.
Our analysis shows that a large dollar value of changes to the Unsecured Roll are cancellations and reissuance of tax bills to the airlines.
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