Item - 2020.GL19.5

The General Government and Licensing Committee recommends that:  

1. City Council deem the unpaid property taxes levied in all years (including interest and penalties which have accrued on those unpaid taxes up to the time of write-off) on the 39 receivables listed in Attachment 1 to the report (November 13, 2020) from the Controller as uncollectible, and direct the Controller to remove these amounts from the tax roll.

This report recommends the write-off of property taxes deemed uncollectible for 39 receivable amounts relating to 14 individual property tax accounts for taxation years 2009 to 2019.  The receivable amounts relate to property tax accounts that are no longer returned on the assessment roll, making collection efforts and recovery of outstanding amounts impossible. The total estimated amount to be written off is $21,913, consisting of taxes of $12,205, and interest/penalty of $9,708.  All reasonable and appropriate collection efforts have been exhausted.  It is recommended that the property taxes, interest and fees that have accumulated over the period 2009 to 2019 be deemed uncollectible and written off.  The write-off of these amounts will have no impact on the current year's budget, as these amounts have all been previously provided for in the Allowance for Doubtful Tax Receivables Account in prior years.