Annual - City of Chesapeake

DOCKET ITEM:
CA_(1)
Ctresapeake
City of Chesapeake
Office of the City Attorney
306 Cedar Road
Chesapeake Virginia 23322
August 6 2014
TO
757 382 6586
Fax 757 3828749
Mayor Krasnoff ViceMayor de Triquet and Members of the City Council
RE
Annual Submission of Delinquent and Uncollectible Tax Lists from
Chesapeake Treasurer pursuant to City Code Chapter 30 Article XVII
Section 30525 et seq
The above matter has been placed on the August 12 2014 City Council agenda for your
consideration at the request of Mrs Barbara O Carraway Treasurer Section 30525 of the City
Code requires the City Treasurer to annually submit lists of delinquent and uncollectible taxes to
the City Council for consideration and approval The lists are to be prepared within sixty 60
days of the end of the fiscal year and submitted to the City Council at the first meeting after the
Treasurer has completed the lists
The enclosed letter dated July 21 2014 from Mrs Carraway is self explanatory Mrs
Carraway is submitting these lists to the City Council for review and approval
The action necessary by City Council would be a motion and vote to approve Mrs
Carraway request to write off accounts listed under items No 4 taxes less than 15
s
00 for
which no bills were sent No 5 uncollected previously billed taxes with balances of 20
00
and No 6 uncollected previously billed taxes on motor vehicles and approval to continue tax
collection efforts for delinquent taxes as outlined in items No 2 real estate tax and No 3
personal property tax until the applicable statute of limitations expires
The other information in Mrs Carraway
s letter to you is for informational purposes
only
Pursuant to City Code Section 30 527
c Mrs Carraway does not recommend
publication of the lists mentioned in paragraphs No 2 and No 3 Mrs Carraway feels that the
s Office will collect a high percentage of the delinquent accounts through normal
Treasurer
collection procedures this fiscal year
The City of Chesapeake adheres to the principles of equal employment opportunity
This
policy extends
to all programs and services
supported by the City
Please advise if you have any questions or concerns
Very truly y urs
GUS
5
6
Jan L Proctor
City Attorney
hvm
JLP
Enclosure
cc
Barbara 0 Carraway Treasurer
James E Baker City Manager
Anna D
Antonio Assistant to the City Manager
Dolores Moore City Clerk
2
d C
Ern
Ct
iesapeake
IRGINIA
Chesapeake City Treasurer
BARBARA O CARRAWAY TREASURER
Post Office Box 16495
Chesapeake Virginia 233286495
757 3826281
To
Jan Proctor City Attorney
From
Barbara O
Carraway CPA
and
MGT4a
u
G
l
y7
1
Date
July 21
Re
List of delinquent taxes as of June 30 2014
Chesapeake Code of Ordinances Section 30525
2014
Per City Code Section 30525 I am submitting action for uncollectible taxes as of June 30 2014
Please put this on the agenda for Council
s decision at the next available City Council meeting
1
A list of real estate on the Real Estate Assessor
s land book improperly placed thereon or not
ascertainable with the amount of taxes charged thereon N
A
2
A list of other real estate which is delinquent for the nonpayment of the taxes thereon This
shall not include any taxes listed under subsection a 4 and 5 below
Delinquent real estate taxes for the years 06
94 through 06
30
14 total 716
30
448 of which
7
554 is for the 2014
3
327
June 30 totaled 022
182
2
3
tax year assessment
Delinquent storm water management fees at
A list of the taxes assessed on tangible personal property machinery and tools merchant
s
capital and other subjects of local taxation other than real estate that the Treasurer was
unable to collect which are delinquent This list shall not include any taxes listed under
subsection a 4 and 5 below
Delinquent Personal Property taxes from 06
08 through 06
30
14 total 21
30
483 of which
485
246 is for 2014 tax year assessment At June 30 2014 92
9
810
4V of the 2014
current year
personal property
collected
Solid Waste fees delinquent at June 30
amount to 76
298 There was 43
3
645 in delinquent Business License taxes at June 30
tax assessments
were
4
A list of uncollected taxes amounting to Tess than 15
00 each for which no bills were sent
under Code of Virginia 58
1 3912 at June 30 2014 totaled 211
816
5
A list of uncollected balances totaling 20
00 for previously billed taxes amounting to less
than 5
00 each as to which the Treasurer has determined that the cost of collecting such
balances would exceed the amount recoverable provided that the Treasurer shall not include
on such list any balance with respect to which the Treasurer has reason to believe that the
taxpayer has purposely paid less than the amount due and owing The amount to be written
off is as follows Real estate 377
33 Stormwater 164
51 and Personal Property 55
20
The City of Chesapeake adheres to the principles of equal employment opportunity
This policy extends to all programs and services supported by the City
S City
Ron
Attomey
Hallman Uncollectible Lists
6 30 14
doc
6
A list of uncollected balances of previously billed tangible personal property taxes on
vehicles that were owned by taxpayers now deceased upon whose estates no qualification
has been made This sub section to Virginia code 58
13921 6 was effective July 2007 On
June 30 2014 this category totaled 71
includes tax penalty and interest
46
873
Statutory Write Off
Real estate tax bills for tax year 1994 totaling 3
646 were written off as well as 360 in
penalty The Treasurer
s office collected 99
9 of the 1994 real estate assessment
The write off for Personal Property tax bills for tax year 2008 totaled 171
522 for taxes and
787
16
in
penalty
The Treasurer
s Office collected 99
76 of the 2008 personal property
tax assessment
Required Action Approval to write off the following
Uncollected taxes less than 00
15 for which no bill was mailed Item 4
Personal Property taxes
Solid Waste Bills less than 5
00 Item 5
Personal Property taxes for deceased taxpayers Item 6
Recommend that the Treasure continue to collect through the statute of limitation
period
With reference to City Code Section 30527 c at this time the Treasurer does not recommend
publication of
the lists mentioned in subsections
2 and 3
I estimate that the Treasurer
s
Office will collect a high percentage of the delinquent accounts through normal collection
procedures this fiscal year
City Code Section 30527 states that after delinquent taxes appear in the lists required by section
30525 the City Council may require the Treasurer to continue to collect the delinquent taxes on
subjects other than real estate until expiration of the applicable statute of limitation Currently the
Treasurer collects taxes until the
expiration of the applicable statute of limitations It is
recommended that the Treasurer continue to collect unpaid taxes as of June 30 2014 until
the statute of limitations expires
I respectfully request approval to write off accounts listed under item 4 5 and 6 and approval to
continue to collect taxes until the applicable statute of limitations expires
S City
Attorney Ron
Hallman Uncollectible Lists
6 30 14
doc

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