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Adopt a resolution approving the operation of Revenue and Taxation Code section 5105 in Solano County
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Published Notice Required? Yes ____ No _X _
Public Hearing Required? Yes ____ No _X _
DEPARTMENTAL RECOMMENDATION:
The Auditor-Controller's Office recommends the Board of Supervisors adopt a resolution approving the operation of Revenue and Taxation Code section 5105 in Solano County which would permit that an order for refund of taxes or assessments authorized pursuant to Chapter 1, Article 1, Chapter 2, Article 2 and Chapter 5 of the Revenue and Taxation Code be paid to the assesse of the property, or to the latest recorded owner of the property as shown on the tax roll without filing a claim for refund if (1) there has been no transfer of the property during or since the fiscal year for which the taxes subject to refund were levied and (2) the amount of the refund is less than five thousand dollars ($5,000).
SUMMARY:
Senate Bill 1246 which was signed into law and enrolled on September 11, 2018, amends Chapter 5 of the Revenue and Taxation Code to add Section 5105, effective January 1, 2019. Section 5105(a) allows counties to change the current claim for refund process for property taxes and assessments to permit the payment of an order for a refund without the taxpayer or assesse filing a claim provided (1) there has been no transfer of the property during or since the fiscal year for which the taxes subject to refund were levied and (2) the amount of the refund is less than five thousand dollars ($5,000). However, for Section 5105 to apply in a county, the Board of Supervisors must adopt a resolution or ordinance approving the operation of Section 5105 in the county (Section 5105(b)).
FINANCIAL IMPACT:
The costs associated with preparing the agenda item are nominal and absorbed by the department's FY2018/19 Adopted Budget.
DISCUSSION:
Solano County Ordinance 11-72 provides that: "Claims for refunds of taxes imposed pu...
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