THE FINANCE AND ADMINISTRATIVE SERVICES DEPARTMENT AND THE RECORDS, TAXES, AND TREASURY DIVISION RECOMMEND APPROVAL OF THE ABOVE MOTION.
In balancing and closing the annual tax roll each year, there are a certain number of tax bills that have not been collected. These tax bills cannot be collected because of business closure where no assets remain to be attached, or assets were auctioned but the revenue from the auction did not cover the outstanding delinquency. Some accounts were also deemed exempted from taxation and need removal from the tax roll, while others cannot be collected due to reasons such as a declaration of bankruptcy, outstanding litigation, or receivership.
Neither the Tax Collector nor the Property Appraiser may remove these items from the Tax Roll without notification to the Board of County Commissioners to ensure the entry of those reductions in the Tax Roll in the public records. |