File #: 20-1058    Name: Delinquent Taxpayers 2020
Type: Written Report Status: Agenda Ready
File created: 7/21/2020 In control: City Council Legislative Meeting
On agenda: 11/10/2020 Final action:
Title: Consideration of Authorization to Publish Delinquent Tax Listings Greater Than $1,000 Online, Write Off Balances Less Than Twenty Dollars, and Destroy Records as Required By State Law.
Attachments: 1. 20-1058_Attach1 - FY 2020 Top 20
City of Alexandria, Virginia
________________

MEMORANDUM


DATE: NOVEMBER 4, 2020

TO: THE HONORABLE MAYOR AND MEMBERS OF CITY COUNCIL

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

DOCKET TITLE:
TITLE
Consideration of Authorization to Publish Delinquent Tax Listings Greater Than $1,000 Online, Write Off Balances Less Than Twenty Dollars, and Destroy Records as Required By State Law.
BODY
__________________________________________________________________

ISSUE: Requesting Council authorization to publish the listings of delinquent taxes greater than $1,000 online, 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 on the City of Alexandria website;

(3) Authorize the Director of Finance to write-off uncollected tax balances for tax year 2019 less than twenty dollars each, totaling $21,463 as of June 30, 2020, 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; and

(4) Authorize the Director of Finance to dispose of records associated with taxes paid in calendar year 2014 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. This docket memo reflects a related set of recommendations that are presented to Council annually for action. To meet this provision, the Director of Finance compiles the following types of listings...

Click here for full text