To: Board of Supervisors
From: Assessor/Clerk-Recorder
Meeting Date: December 19, 2023
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Department Contact: |
Katrina Bartolomie |
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707-234-6800 |
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Item Type: Consent Agenda |
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Time Allocated for Item: N/A |
Agenda Title:
title
Adoption of Resolution Requiring an Application for Reduction in Assessment Made Outside of the Regular Assessment Period Be Filed No Later Than 60 Days After the Date of Mailing Printing on the Tax Bill of the Postmark Therefore, Whichever is Later
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Recommended Action/Motion:
recommendation
Adopt Resolution requiring an application for reduction in assessment made outside of the regular assessment period be filed no later than 60 days after the date of mailing printing on the tax bill of the postmark therefore, whichever is later; and authorize Chair to sign same.
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Previous Board/Board Committee Actions:
None.
Summary of Request:
California Revenue and Taxation Code section 1605, subdivision (c), allows the Board of Supervisors to, by resolution, require that the application for reduction in assessment pursuant to subdivision (a) of Section 1603 be filed no later than 60 days after the date of mailing of the tax bill, and making the tax bill the only notice, other than the Notice of Proposed Escape Assessment, required for assessments made outside of the regular assessment period. Without this resolution, the Assessor is required to mail two separate notices, a Notice of Proposed Escape Assessment and Notice of Enrollment of Escape Assessment to property owners subject to escape assessments. Adoption of this resolution will remove the need for a redundant notice. This will reduce staff time and reduce costs associated with printing and mailing an additional notice.
Alternative Action/Motion:
Do not approve the Resolution and provide alternate direction to staff.
Does This Item Support the General Plan? Yes
Strategic Plan Priority Designation: An Effective County Government
Supervisorial District: All
vote requirement: Majority
Supplemental Information Available Online At: N/A
Fiscal Details:
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source of funding: N/A |
budgeted in current f/y: N/A |
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current f/y cost: N/A |
if no, please describe: |
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annual recurring cost: N/A |
revenue agreement: No |
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budget clarification: N/A |
Agreement/Resolution/Ordinance Approved by County Counsel: Yes
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CEO Liaison: Executive Office |
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CEO Review: Yes |
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CEO Comments:
FOR COB USE ONLY
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Executed By: Atlas Pearson, Senior Deputy Clerk |
Final Status: Adopted |
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Date: December 19, 2023 |
Executed Item Type: Resolution Number: 23-195 |
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