DEPARTMENT: DATE: CLARK COUNTY STAFF REPORT Clark County Treasurer's Office February 6, 2018 REQUESTED ACTION: Approval of a resolution from the Board of County Councilors for the cancellation of delinquent property taxes, assessments and fees for business personal and mobile home property accounts submitted as uncollectable. l Consent __ Hearing __ County Manager BACKGROUND Pursuant to RCW 84.56.240, the County Treasurer must submit a list of uncollectable taxes to the Board of County Councilors by the first day of February each year. Additionally, per RCW 84.56.270 the Treasurer's Office requests that the Board of County Councillors approve the attached resolution so that the Treasurer can submit these delinquent accounts to Superior Court as uncollectable. The Treasurer's Office has performed due diligence and inquiry on the delinquent tax accounts listed in the attached submission and has determined that $114,042 in taxes, assessments and fees should be deemed by the Board as uncollectable. Of the amount submitted, approximately 18.3% or $20,840 is attributable to County funds (General Fund, Road Fund, etc.). The remaining amount of $93,302 represents uncollectable revenues for taxing and special assessment districts within Clark County. The Treasurer's Office has specific statutory remedies for the collection of delinquent property taxes. For Personal Property, which includes Mobile Homes and Business Personal Property, the Treasurer can distrain (seize) and liquidate business assets for payment of the taxes once the accounts have become delinquent. Despite these remedies, situations exist in which the Treasurer does not have viable collection solutions beyond statutory remedies. With respect to the accounts listed in this submission, there are no structures to foreclose upon, no assets to distrain, or the taxes billed were due to manifest errors. In some instances, the cost to collect exceeds the value of collection attempts. Note: Because previous annual submissions to the BOCC were approved during consent hearings and lacked a formal resolution, the Treasurer's Office will be back before the Counsel to request a resolution be approved for these previously approved uncollectable properties. Once these accounts become a full four years delinquent they will be submitted to the Superior Court to permanently extinguish them from the County's tax rolls per RCW 84.56.270.
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CLARK COUNTY STAFF REPORT · A, also attached is the Clark County Treasurer's Affidavit Regarding Uncollectable Personal Property Taxes, Exhibit B, attesting that the Treasurer has
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DEPARTMENT:
DATE:
CLARK COUNTY STAFF REPORT
Clark County Treasurer's Office
February 6, 2018
REQUESTED ACTION: Approval of a resolution from the Board of County Councilors for the cancellation of delinquent property taxes, assessments and fees for business personal and mobile home property accounts submitted as uncollectable.
l Consent __ Hearing __ County Manager
BACKGROUND Pursuant to RCW 84.56.240, the County Treasurer must submit a list of uncollectable taxes to the Board of County Councilors by the first day of February each year. Additionally, per RCW 84.56.270 the Treasurer's Office requests that the Board of County Councillors approve the attached resolution so that the Treasurer can submit these delinquent accounts to Superior Court as uncollectable.
The Treasurer's Office has performed due diligence and inquiry on the delinquent tax accounts listed in the attached submission and has determined that $114,042 in taxes, assessments and fees should be deemed by the Board as uncollectable. Of the amount submitted, approximately 18.3% or $20,840 is attributable to County funds (General Fund, Road Fund, etc.). The remaining amount of $93,302 represents uncollectable revenues for taxing and special assessment districts within Clark County.
The Treasurer's Office has specific statutory remedies for the collection of delinquent property taxes. For Personal Property, which includes Mobile Homes and Business Personal Property, the Treasurer can distrain (seize) and liquidate business assets for payment of the taxes once the accounts have become delinquent.
Despite these remedies, situations exist in which the Treasurer does not have viable collection solutions beyond statutory remedies. With respect to the accounts listed in this submission, there are no structures to foreclose upon, no assets to distrain, or the taxes billed were due to manifest errors. In some instances, the cost to collect exceeds the value of collection attempts.
Note: Because previous annual submissions to the BOCC were approved during consent hearings and lacked a formal resolution, the Treasurer's Office will be back before the Counsel to request a resolution be approved for these previously approved uncollectable properties. Once these accounts become a full four years delinquent they will be submitted to the Superior Court to permanently extinguish them from the County's tax rolls per RCW 84.56.270.
COUNCIL POLICY IMPLICATIONS None
ADMINISTRATIVE POLICY IMPLICATIONS None
COMMUNITY OUTREACH None
BUDGET IMPLICATIONS
YES NO
Action falls within existing budget capacity but requires a change of purpose wit
Additional budget capacity is necessary arid will be requested at the next supple IfYES, please complete the budget impact statement. IfYES, this action will be referred to the coun council with a recommendation from the coun
BUDGET DETAILS
Local Fund Dollar Amount
Grant Fund Dollar Amount
Account
Company Name
DISTRIBUTION: Board staff will post all staff reports to The Grid. http://www.clark.wa.gov/thegrid/
~ Doug Lashe ::cou::r= i:T~pp«~--Tax Service Manager
..
APPROVED: _________ _ Jim Rumpeltes, Interim County Manager
BUDGET IMPACT ATTACHMENT
Part I: Narrative Explanation
I. A- Explanation of what the request does that has fiscal impact and the assumptions for developing revenue and costing information
Part II: Estimated Revenues
Current Biennium Next Biennium Second Biennium Fund #/Title GF Total GF Total GF Total
Total
II . A- Describe the type of revenue (grant, fees, etc.)
Part III: Estimated Expenditures
III. A - Expenditures summed up
Current Biennium Next Biennium Second Biennium Fund #/Title FTE's GF Total GF Total GF Total
Total
III. B - Expenditure by object category
Current Biennium Next Biennium Second Biennium Fund #/Title GF Total GF Total GF Total Salarv /Benefits Contractual Sunnlies Travel Other controllables Caoital Outlavs Inter-fund Transfers Debt Service
Total
BOARD OF COUNTY COUNCILORS COUNTY OF CLARK, STATE OF WASHINGTON
Resolution No. 2018--0:i.-Olp
A Resolution to Cancel Uncollectable Personal Property Taxes Pursuant to RCW 84.56.240
WHEREAS, RCW 84.56.240 directs the County Treasurer to seek cancellation personal property taxes; and
WHEREAS, when after diligent search and inquiry if the County Treasurer is unable to collect the personal property taxes, for want of goods or chattels whereupon to levy, the County Treasurer is directed by RCW 84.56.240 to file with the County legislative authority a list of said taxes and an Affidavit stating the inability to collect them, asking the County legislative authority to cancel said taxes from the County tax roll as uncollectable; and
WHEREAS, personal property taxes were duly assessed upon the personal property shown on the schedule of personal property appended hereto as Exhibit A; and
WHEREAS, In addition to the schedule of personal property attached hereto as Exhibit A, also attached is the Clark County Treasurer's Affidavit Regarding Uncollectable Personal Property Taxes, Exhibit B, attesting that the Treasurer has made diligent search and inquiry for goods and chattels upon which to collect the taxes identified in Exhibit A and that such taxes are beyond hope of collection.
Ill
Ill
Ill
Ill
NOW THEREFORE, BE IT RESOLVED BY THE BOARD OF CLARK COUNTY COUNCILORS: that the taxes assessed upon the personal property listed on Exhibit A, attached hereto, attested by the County Treasurer in Exhibit B as beyond hope of collection, are hereby determined to be uncollectable, and such taxes are hereby cancelled from the tax rolls of Clark County pursuant to RCW 84.56.240.
ADOPTED on this cd~ay of R Dtuc:J. rr, 2018.
BOARD OF COUNTY COUNCIL Attest:
Approved as to form only: ANTHONY F. GOLIK Prosecuting Attorney ---- . By
Property Dissipated, Party Not Found Property Dissipated, Party Not Found
Property Dissipated, Party Not Found
Property Dissipated, Party Not Found Property Dissipated, Party Not Found Property Dissipated, Party Not Found
Property Dissipated, Party Not Found
Cost to Find Party and Collect Tax More than Tax Owed
Property Dissipated, Party Not Found Property Dissipated, Party Not Found
Property Dissipated, Party Not Found
Property Dissipated, Party Not Found Property Dissipated, Party Not Found
Cost to Find Party and Collect Tax More than Tax Owed
Cost to Find Party and Collect Tax More than Tax Owed
Cost to Find Party and Collect Tax More than Tax Owed
Cost to Find Party and Collect Tax More than Tax Owed
Undersecured Discharged Bankruptcies
Undersecured Discharged Bankruptcies
Property Dissipated, Party Not Found
Property Dissipated, Party Not Found
Property Dissipated, Party Not Found Property Dissipated, Party Not Found
Cost to Find Party and Collect Tax More than Tax Owed
Property Dissipated, Party Not Found Property Dissipated, Party Not Found Property Dissipated, Party Not Found Property Dissipated, Party Not Found Property Dissipated, Party Not Found Property Dissipated, Party Not Found
Property Dissipated, Party Not Found
Property Dissipated, Party Not Found Property Dissipated, Party Not Found Property Dissipated, Party Not Found Property Dissipated, Party Not Found Property Dissipated, Party Not Found Property Dissipated, Party Not Found
Property Dissipated, Party Not Found Property Dissipated, Party Not Found Property Dissipated, Party Not Found Property Dissipated, Party Not Found Property Dissipated, Party Not Found Property Dissipated, Party Not Found Property Dissipated, Party Not Found
Cost to Find Party and Collect Tax More than Tax Owed
986025186 BPP CHANA NATURAL GLUTEN FREE FOODS INC 2012 $420.34 Property Dissipated, Party Not Found 986025186 BPP CHANA NATURAL GLUTEN FREE FOODS INC 2013 $377.31 Property Dissipated, Party Not Found 986025186 BPP CHANA NATURAL GLUTEN FREE FOODS INC 2014 $271 .42 Property Dissipated, Party Not Found 986025186 BPP CHANA NATURAL GLUTEN FREE FOODS INC 2015 $211 .34 Property Dissipated, Party Not Found 986025186 BPP CHANA NATURAL GLUTEN FREE FOODS INC 2016 $180.64 Property Dissipated, Party Not Found 986025186 BPP CHANA NATURAL GLUTEN FREE FOODS INC 2017 $115.67 Property Dissipated, Party Not Found
Subtotal: $1,676.72
986025376 BPP SUNBRIDGE CAPITAL INC 2010 $456.13 Undersecured Discharged Bankruptcies
Subtotal: $456.13
986025631 BPP SURF COWBOY INC 2017 $622.74 Undersecured Discharged Bankruptcies, Party Not Found Subtotal: $622.74
986025726 BPP TBT FITNESS INC 2016 $77.75 Property Dissipated, Party Not Found 986025726 BPP TBT FITNESS INC 2017 $76.33 Property Dissipated, Party Not Found
Subtotal: $164.08
986028046 BPP GLOBAL BUSINESS CENTER INC 2017 $598.80 Property Dissipated, Party Not Found
Subtotal: $698.80
986029147 BPP OLSENDAINES PC 2017 $17.98 Cost to Find Party and Collect Tax More than Tax Owed Subtotal: $17.98
986029566 BPP ARPE LIMITED LIABILITY COMPANY 2017 $27.61 Cost to Find Party and Collect Tax More than Tax Owed Subtotal: $27.61
986029568 BPP AHMED ENTERPRISES LLC 2012 $1 ,217.18 Property Dissipated, Party Not Found
986029568 BPP AHMED ENTERPRISES LLC 2013 $1 ,364.13 Property Dissipated, Party Not Found
986029568 BPP AHMED ENTERPRISES LLC 2014 $1 ,313.31 Property Dissipated, Party Not Found
986029568 BPP AHMED ENTERPRISES LLC 2015 $1 ,060.99 Property Dissipated, Party Not Found
986029568 BPP AHMED ENTERPRISES LLC 2016 $861 .92 Property Dissipated, Party Not Found
986029568 BPP AHMED ENTERPRISES LLC 2017 $594.38 Property Dissipated, Party Not Found
Subtotal: $6,411.91
986030079 BPP CURVES 2014 $372.70 Property Dissipated, Party Not Found
986030079 BPP CURVES 2015 $348.10 Property Dissipated, Party Not Found
986030079 BPP CURVES 2016 $299.09 Property Dissipated, Party Not Found
986030079 BPP CURVES 2017 $223.56 Property Dissipated, Party Not Found
Subtotal: $1,243.46
986030612 BPP ABSOLUTE HEAL TH & WELLNESS LLC 2016 $32.69 Property Dissipated, Party Not Found
986030612 BPP ABSOLUTE HEAL TH & WELLNESS LLC 2017 $410.58 Property Dissipated, Party Not Found
Subtotal: $443.27
986031892 BPP DOBBINS KEVIN J 2015 $94.67 Property Dissipated, Party Not Found
986031892 BPP DOBBINS KEVIN J 2016 $265.90 Property Dissipated, Party Not Found
986031892 BPP DOBBINS KEVIN J 2017 $211.59 Property Dissipated, Party Not Found
Subtotal: $672.16
986032118 BPP PANGEA MOTORS LLC 2016 $50.01 Cost to Find Party and Collect Tax More than Tax Owed
986032118 BPP PANGEA MOTORS LLC 2017 $35.82 Cost to Find Party and Collect Tax More than Tax Owed
Subtotal: $85.83
986032339 BPP VERBENA SALON INC 2015 $75.45 Property Dissipated, Party Not Found
986032339 BPP VERBENA SALON INC 2016 $90.68 Property Dissipated, Party Not Found
986032339 BPP VERBENA SALON INC 2017 $59.89 Property Dissipated, Party Not Found
Subtotal: $226.02
986034399 BPP JENKS & ASSOCIATES LLC 2016 $62.90 Cost to Find Party and Collect Tax More than Tax Owed
Subtotal: $62.90
986034700 BPP URBAN WOLVES LLP 2016 $64.69 Property Dissipated, Party Not Found
986034700 BPP URBAN WOLVES LLP 2017 $52.75 Property Dissipated, Party Not Found
Subtotal: $117.44
986034988 BPP CRESCOMAX LLC 2016 $128.87 Property Dissipated, Party Not Found
986034988 BPP CRESCOMAX LLC 2017 $133.60 Property Dissipated, Party Not Found
Subtotal: $262.47
986035000 BPP JG'S ADULT CARE HOME LLC 2016 $100.79 Manifest Errors
986035000 BPP JG'S ADULT CARE HOME LLC 2017 $90.76 Manifest Errors
Subtotal: $191.56
986037286 BPP BUCKYS PIZZA INC 2016 $888.54 Property Dissipated, Party Not Found
986037286 BPP BUCKYS PIZZA INC 2017 $823.74 Property Dissipated, Party Not Found
Subtotal: $1,712.28
986037396 BPP HIGH SPIRITS INC 2017 $148.14 Property Dissipated, Party Not Found
Subtotal: $148.14
986037453 BPP THE UTILE BOOKKEEPER LLC
Uncollectable report summary
TOTAL BPP TOTALMH TOTAL
ACCTS 56
9 65
STATEMENTS 152 36 188
2017 Subtotal:
DOLLARS $111,194.60
$2,847.82 $114,042.42
$61 .01 $61.01
Cost to Find Party and Collect Tax More than Tax Owed
EXHIBIT B
I, DOUG LASHER, states and declares as follows:
1. I am over the age of 18 years and am competent to testify. I am the elected Clark
County Treasurer and I have served in this capacity since *4r. I make this declaration
based on personal knowledge.
2. Pursuant to RCW 84.56.270 and for the reasons set forth herein, I request that the
Clark County Board of Councilors cancel certain delinquent property taxes that I have
determined are uncollectible, which amounts are reflected in Exhibit A.
3. I have employed my staff, utilized County resources and utilized the reasonable
means at my disposal in an attempt to collect the taxes specified in Exhibit A, and I find them to
be beyond all hope of collection. Such reasonable means of collection may have included but
was not limited to: mailing tax statements and delinquency notices to all known addresses of
record; making personal phone calls in an attempt to locate debtors: conducting internet
searches; reviewing court and newspaper documentation such as obituaries, estate filings, jail
records, bankruptcy filings, and divorce decrees; communicating with other government agencies
such as the State Department of Revenue, State Department of Licensing, the IRS, the Social
Security Administration, and the United States Department of Defense; conducting impromptu
on-site visits in an effort to communicate with property owners; and the use of other
miscellaneous search tools as appropriate.
4. Upon examination, I find that the cancellation of these taxes and their associated
liens will not impair the obligation of any bond issue, nor is the cancellation precluded by any
known legal impediment which would invalidate this cancellation.
I declare under penalty of perjury under the laws of the State of Washington that the
foregoing is true and correct.
EXECTUED ___ 17/~:z.-"-=&:>/,_/""""2==-l'/~/~e~::::;::.'.'-=2:...:..0.::..18~,::_in::...V ancouver, Washington. I 7