In 2001, this Board of Supervisors passed Resolution 64379 which established a process to expedite refunds up to $50,000 without requiring the approval of the Board of Supervisors. Claims for such refunds (under $50,000) are typically preceded by corrected bills or canceled charges to taxpayers, and are typically the result of property taxes that were paid more than once or adjustments to reflect valuation changes, exemptions, parcel segregations, assessment appeals decisions, State Board of Equalization changes, special charges adjustments from cities and special districts or illegally collected, assessed or levied charges.
Pursuant to Resolution 64379, the Controller was authorized to approve claims for refunds up to $10,000 without County Counsel approval, and to approve claims for refunds between $10,000 and $50,000 with written approval from the County Counsel’s office. Claims for refund in excess of $50,000 continue to require Board of Supervisors’ approval.
Although Board of Supervisors’ approval is not required for claims under $50,000, Resolution 64379 requires that the Controller prepare for the Board of Supervisors an annual report of the refunds granted.
|
The attached reports summarize all changes to the tax rolls for the Fiscal Years 2004/2005, 2005/2006, 2006/2007 and include the details for each of the tax rolls (Secured, Unsecured and Supplemental) with a breakdown by the code section governing each type of refund.
|