File #: 14-4559    Name: Delinquent Tax Advertisement
Type: Written Report Status: Agenda Ready
File created: 10/17/2015 In control: City Council Legislative Meeting
On agenda: 11/10/2015 Final action:
Title: Consideration of Authorization to Advertise Delinquent Tax Listings Greater Than $1,000, Write Off Balances Less Than Twenty Dollars, and Destroy Records as Required By State Law.
Attachments: 1. 14-4559_Top Twenty Delinquent Real Estate Taxpayers, 2. 14-4559 _ Statutory Billing Process for Billing Attach 2
City of Alexandria, Virginia
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MEMORANDUM



DATE: NOVEMBER 4, 2015

TO: THE HONORABLE MAYOR AND MEMBERS OF CITY COUNCIL

FROM: MARK B. JINKS, CITY MANAGER /s/

DOCKET TITLE:
TITLE
Consideration of Authorization to Advertise Delinquent Tax Listings Greater Than $1,000, Write Off Balances Less Than Twenty Dollars, and Destroy Records as Required By State Law.
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ISSUE: Requesting Council authorization to publish the listings of delinquent taxes greater than $1,000, write off balances less than twenty dollars, and to destroy records as required by State law.

RECOMMENDATION: That City Council:

(1) Receive the listings of delinquent local property taxes;

(2) Authorize that those parts of the delinquent real estate and personal property tax listings deemed advisable by the Director of Finance be published in the newspaper and on the City of Alexandria website;

(3) Authorize the Director of Finance to write-off uncollected tax balances less than twenty dollars each, totaling $10,174 as of June 30, 2015, for which the Director of Finance has determined that the cost of collecting such balances would exceed the recoverable amount, provided that the Director of Finance will not include any balance for which he or she has reason to believe the taxpayer has intentionally paid less than the amount due and owed; and

(4) Authorize the Director of Finance to destroy records associated with real estate taxes paid in calendar year 2009 and prior years in accordance with Code of Virginia ?58.1-3129(A).

BACKGROUND: Code of Virginia ?58.1-3924 provides for the Director of Finance to present City Council with listings of delinquent local property taxes annually. To meet this provision, the Director of Finance compiles the following types of listings of delinquent taxes as of June 30:
1. A list of delinquent real estate taxe...

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