Memorandum
Date: February 7, 2023
To: The Honorable Lake County Board of Supervisors
From: Patrick Sullivan, Treasurer - Tax Collector
Subject: Consideration of Agreement between the County of Lake and the California State Franchise Tax Board; and authorize the Treasurer-Tax Collector to sign.
Executive Summary:
The Lake County Tax Collector is charged with collecting court ordered fines. This agreement allows the Tax Collector Department to refer delinquent accounts to the State of California, Franchise Tax Board (FTB) for collection.
There would be no additional up-front cost for the County. The FTB would collect a fee, not to exceed 15% of any amount collected, only on accounts we are unable to collect on and are referred. The 15% fee is referenced in Revenue and Taxation Code section 19282 (a) & (b).
The Treasurer-Tax Collector requests authorization to use court ordered debt collection services provided by the California Franchise Tax Board through January 31, 2026 in accordance with the attached Agreement number 54919.
Our office was provided this Agreement in a State of California "Standard Agreement" format. The Agreement does not have Lake County's standard signature lines for County Counsel or Clerk of the Board. County Counsel, Anita Grant, has reviewed and approved the Agreement. The Agreement format only contains a signature line for "Lake County Tax Collector".
Staff recommends approval of the agreement and authorization for the Treasurer-Tax Collector to sign.
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