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File #: 26-0209    Version: 1 Name:
Type: Approval Status: Consent Agenda
File created: 2/8/2026 In control: Auditor-Controller
On agenda: 2/24/2026 Final action:
Title: Approval of Agreement with American Financial Credit Services, Incorporated in the Amount of $1,000,000, Paid Directly by the Taxpayer, to Provide Delinquent Tax Recovery Services for Collection of the County of Mendocino's Delinquent Unsecured Property Taxes, Effective Upon Execution through June 30, 2030
Attachments: 1. Agreement 26-012
Date Ver.Action ByActionResultAction DetailsMeeting DetailsVideo
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TO: BOARD OF SUPERVISORS
FROM: Auditor-Controller Treasurer-Tax Collector
MEETING DATE: February 24, 2026


DEPARTMENT CONTACT:
Chamise Cubbison
PHONE:
707-234-6860
DEPARTMENT CONTACT:
Cheyanne Gordon
PHONE:
707-234-6875


ITEM TYPE: Consent Agenda

TIME ALLOCATED FOR ITEM: N/A


AGENDA TITLE:
title
Approval of Agreement with American Financial Credit Services, Incorporated in the Amount of $1,000,000, Paid Directly by the Taxpayer, to Provide Delinquent Tax Recovery Services for Collection of the County of Mendocino's Delinquent Unsecured Property Taxes, Effective Upon Execution through June 30, 2030
End

RECOMMENDED ACTION/MOTION:
recommendation
Approve Agreement with American Financial Credit Services, Incorporated in the amount of $1,000,000, paid directly by the taxpayer, to provide delinquent tax recovery services for collection of the County of Mendocino's delinquent unsecured property taxes, effective upon execution through June 30, 2030; authorize Treasurer-Tax Collector or designee to sign any future amendments that do not increase the maximum amount; and authorize Chair to sign same.
End

PREVIOUS BOARD/BOARD COMMITTEE ACTIONS:
None.

SUMMARY OF REQUEST:
The Treasurer - Tax Collector utilizes multiple collection methods. The Treasurer-Tax Collector's office would like to employ additional tools to increase revenue collections, one of which is the collection of delinquent unsecured property taxes through a contract with an outside collection agency as allowed by Government Code.

California Government Code Section 26220 (b) The board of supervisors may, by a four-fifths vote of its members, and with the approval of the tax collector, assign for purposes of collection under such terms and conditions as the board may prescribe, any or all delinquent unsecured taxes 90 days after the date upon which they are due and delinquent when, in the judgment of the tax collector, the remedy set forth in Section 2951 of the Revenue and Taxa...

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