Memorandum
Date: May 7, 2024
To: The Honorable Bruno Sabatier, Chair, Lake County Board of Supervisors
From: Jenavive Herrington, Auditor-Controller/County Clerk
Subject: a) Approve Reissuance of Property Tax Refund Check from FY 20/21 in the amount of $37.78 issued to VNMSDW LLC; and b) Approve Reissuance of Property Tax Refund Check from FY16/17 in the amount of $483.16 issued to Barbara Ringen Treasurer Tax Collector FBO Rodrigo & Josephine Vargas
Executive Summary:
The Auditor-Controller’s office has received two requests to reissue checks that were not cashed within six months of the date of issuance and are now void.
A) Check number 806712 was a supplemental tax refund in the amount of $37.78, issued to VNMSDW LLC on 09/4/2020. The check was misplaced and when found had exceeded the applicable reissue timeframe. The check was canceled on 05/28/2021 due to stale date. Attached is the supporting documentation for this request.
B) Check number 737713 was a supplemental tax refund in the amount of $483.16, issued to Barbara Ringen Treasurer Tax Collector FBO Rodrigo & Josephine Trustee on 10/17/2016. At the time of check issuance, the property owner had unpaid taxes therefore the refund was intercepted by the Treasurer-Tax Collector. This check was canceled on 02/28/2018 due to stale date. Since this time, the taxes have been paid and a refund is due to the property owners, Rodrigo & Josephine Vargas.
Government Code §29802 sets guidelines by which the Auditor-Controller or your Board may authorize replacement for void checks. The date of the checks falls outside the two-year timeframe allowable for the Auditor-Controller to approve reissuance; therefore, I respectfully request your approval to reissue the checks for VNMSDW LLC and Rodrigo & Josephine Vargas.
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Recommended Action:
a) Approve Reissuance of Property Tax Refund Check from FY 20/21 in the amount of $37.78 issued to VNMSDW LLC; and b) Approve Reissuance of Property Tax Refund Check from FY16/17 in the amount of $483.16 issued to Barbara Ringen Treasurer Tax Collector FBO Rodrigo & Josephine Vargas