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(a) At the time that the Tax Collector files a copy of the published delinquent list with the County Recorder under California Revenue and Taxation Code Section 3374, the Tax Collector shall transmit that list to the Mayor’s Office of Housing and Community Development (MOHCD) or its successor agency for the purpose of facilitating access to any MOHCD program that could assist assessees or property owners, as applicable, to resolve tax delinquencies prior to any sale for nonpayment of taxes. For each property on the delinquent list transmitted to MOHCD, the Tax Collector shall provide the last known mailing address of the assessee as shown in the records of the Tax Collector, and any class or use code information for the property in the Tax Collector’s possession.
(b) At the time that the Tax Collector notifies the Board of Supervisors of the Tax Collector’s intent to make a sale of tax-defaulted properties under California Revenue and Taxation Code Section 3698, the Tax Collector shall provide the Board of Supervisors with a report summarizing the Tax Collector’s referrals of those properties to other City departments, state or federal agencies, nonprofit organizations, and other organizations or programs for the purpose of resolving tax delinquencies prior to sale for nonpayment of taxes. The report the Tax Collector provides under this Section 10.4(b) shall not include any information that identifies a specific property or person.
(c) Nothing in this Section 10.4 confers any rights on assessees, property owners, tenants, or any other person. The failure of the Tax Collector to transmit to MOHCD the published delinquent list or information about any property on that list as required in Section 10.4(a), MOHCD’s use of or failure to use the published delinquent list and information about any property on that list, and the failure of the Tax Collector to transmit to the Board of Supervisors the report required in Section 10.4(b), shall have no impact on the validity of any tax delinquency, the sale of any property for delinquent taxes, or any other right or obligation related to property taxes or otherwise.
(Added by Ord. 218-22, File No. 220758, App. 11/4/2022, Eff. 12/5/2022)
(Former Sec. 10.4 added by Ord. 101-81, App. 3/3/81; repealed by Ord. 313-00, File No. 001908, App. 12/28/2000)
In accordance with California Revenue and Taxation Code Section 3691(a)(1)(C), the Board of Supervisors elects to have the five-year time period described in California Revenue and Taxation Code Section 3691(a)(1)(A) apply to tax-defaulted nonresidential commercial property.
(Added by Ord. 37-23, File No. 221187, App. 3/24/2023, Eff. 4/24/2023)
(Former Sec. 10.4-1 repealed by Ord. 313-00, File No. 001908, App. 12/28/2000)
(a) Under California Revenue and Taxation Code Section 2610.5, the Board of Supervisors authorizes the Tax Collector to establish specific procedures for the consideration of delinquent property tax penalty cancellations.
(b) The procedures established under Section 10.5(a) shall require the Tax Collector to cancel delinquent property tax penalties if the assessee or fee owner demonstrates to the Tax Collector that the delinquency was due to the City’s failure to send a notice of taxes to the owner of property acquired after the lien date on the secured roll, provided payment of the amount of taxes due, minus any penalties and costs, is made no later than June 30 of the fiscal year in which the property owner is named as the assessee for taxes coming due.
(Added by Ord. 192-22, File No. 220541, App. 9/16/2022, Eff. 10/17/2022)
(Former Sec. 10.5 added by Resolution No. 2141(C.S.); repealed by Ord. 313-00, File No. 001908, App. 12/28/2000)
The Controller shall audit the accounts, operations, and activities of all boards, commissions, officers, and departments of the City and County charged in any manner with the custody, collection, or disbursement of funds, as provided by Section 3.105 of the Charter. The Controller shall monitor the level and effectiveness of services rendered by the City and County as provided in the Charter and shall also make all investigations and reports provided for by ordinance.
(Bill No. 424, Ord. No. 9.0621(C.S) Sec. 1; amended by Ord. 55-24, File No. 230973, App. 3/22/2024, Eff. 4/22/2024)
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