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File #: 24-1347    Name: Collection of Taxes
Type: Written Report Status: Agenda Ready
File created: 8/21/2023 In control: City Council Legislative Meeting
On agenda: 11/14/2023 Final action:
Title: Collection of Taxes and Annual Consideration of Authorization to Write-Off Property Tax Balances of Less Than Twenty Dollars.
Attachments: 1. 24-1347_FY23 Collection Docket Item Attachment 1
City of Alexandria, Virginia
________________

MEMORANDUM


DATE: NOVEMBER 7, 2023

TO: THE HONORABLE MAYOR AND MEMBERS OF CITY COUNCIL

THROUGH: JAMES F. PARAJON, CITY MANAGER /s/

FROM: KENDEL TAYLOR, INTERIM DEPUTY CITY MANAGER

DOCKET TITLE:
TITLE
Collection of Taxes and Annual Consideration of Authorization to Write-Off Property Tax Balances of Less Than Twenty Dollars.
BODY
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ISSUE: Requesting City Council authorization to write-off balances less than twenty dollars, and to destroy records pursuant to State law.

RECOMMENDATION: That City Council:

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

(2) Authorize the Director of Finance to write-off uncollected tax balances for tax year 2022 less than twenty dollars each, totaling $6,582 as of June 30, 2023, 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

(3) Authorize the Director of Finance to destroy records associated with taxes paid in calendar year 2017 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 lists of delinquent taxes as of June 30:

1. A list of delinquent real estate taxes;
2. List(s) of delinquent personal property taxes;
3. List(s) of delinquent property taxes amounting to less than twenty dollars; and,
4. List(s) of uncollected property taxes amounting to less than twenty dollars for which no bills were sent.

These lists are available for public inspection upon appointment i...

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