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File #: 18-7922    Name: Delinquent Tax Advertisement
Type: Status: Agenda Ready
File created: 7/20/2018 In control: City Council Legislative Meeting
On agenda: 11/13/2018 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. 18-7922_2018 Top 20 Real Estate List 10-29-18 Revised
City of Alexandria, Virginia
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MEMORANDUM



DATE: NOVEMBER 7, 2018

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.
BODY
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ISSUE: 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.

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 on the City of Alexandria website;

(3) Authorize the Director of Finance to write-off uncollected tax balances less than twenty dollars each, totaling $11,592 as of June 30, 2018, 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 she has reason to believe the taxpayer has intentionally paid less than the amount due and owed;

(4) Authorize the Director of Finance to outsource the collection of delinquent business personal property taxes when appropriate during the delinquent tax collection process; and

(5) Authorize the Director of Finance to destroy records associated with taxes paid in calendar year 2012 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 listin...

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