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File #: 21-080    Version: 1 Name:
Type: Resolution Status: Passed
File created: 12/23/2020 Departments: COUNTY MANAGER
On agenda: 1/26/2021 Final action: 1/26/2021
Title: Adopt a resolution authorizing an agreement with the State of California Franchise Tax Board to provide collection services for unpaid court ordered fines, forfeitures and penalties, for the term of January 1, 2021 to December 31, 2023.
Attachments: 1. 20210126_r_FTB COD.pdf, 2. 20210126_att_FTB COD Contract with Revenue Services.pdf
Special Notice / Hearing: None__
Vote Required: Majority

To: Honorable Board of Supervisors

From: Michael P. Callagy, County Manager
Rochelle Kiner, Director of Revenue Services

Subject: Agreement with State of California Franchise Tax Board

RECOMMENDATION:
title
Adopt a resolution authorizing an agreement with the State of California Franchise Tax Board to provide collection services for unpaid court ordered fines, forfeitures and penalties, for the term of January 1, 2021 to December 31, 2023.

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BACKGROUND:
The County's Revenue Services Division ("Revenue Services") recovers funds due to the County from individuals for services rendered and for court-ordered payments. In an effort to reduce the amount of court-ordered debt owed in the state, the California legislature authorized the Franchise Tax Board (FTB) and county superior, municipal and justice courts to form partnerships to collect court-ordered debts. FTB collects criminal fines, penalties, forfeitures, and restitution orders, as well as most Vehicle Code violations. FTB's Court-Ordered Debt Collection program is authorized under Section 19280 of the California Revenue and Taxation code. As part of the County's collection efforts, Revenue Services refers accounts to external collection agencies when County collection efforts have been exhausted. External collectors such as the State have access to information databases for locating debtors that the County does not have. In this way, the County assures that all practical efforts at collection have been pursued.

DISCUSSION:
This Board has authorized Revenue Services to enter into identical or substantially similar contracts with the FTB for approximately 18 years. In locating an individual's assets, FTB has the ability to search through income records, including wage information on all California employees and interest and dividend information on all California accounts. Once assets are located FTB can issue levies t...

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