Riverside County Grand Jury
• 2015-2016
Riverside County Assessor-County Clerk-Recorder The City of Corona
⚠️ Translation Notice: This content has been automatically translated. The original English text is the official version. Translation may contain errors.
⚠️ Este contenido ha sido traducido automáticamente. El texto original en inglés es la versión oficial. La traducción puede contener errores.
Findings and Recommendations 2 findings
F1
The CCA is not, and has never been, a cemetery district per LAFCO. Furthermore, the CCA had lost its non-profit status with the FTB in 2007. The Grand Jury investigation discovered that the Assessor erroneously assigned three parcels of land at the CCA as a cemetery district. After the Grand Jury met and discussed with the assessor’s office, the assessor sent a letter to the CCA board informing them they owe the current year (2015) property taxes plus the previous three years property taxes unless the CCA revives its non-profit status with the State and the County. Additionally, the assessor has no policies or procedures in place to review the tax exempt or non-profit organization’s status. City of Corona
Related Recommendations (1)
R1
The Assessor establish a policy and procedure to annually review organizations within the County that are given a property tax exemption or have filed and received a non-profit status with the State. The policies and procedures will assure these organizations are still entitled to their property tax exemption or non-profit status. The assessor establish a procedure for citizens to report or file a complaint when citizens suspect an organization is no longer entitled to its tax exemption.
F2
The Grand Jury found the CCA, despite the loss of its non-profit status in 2007, was not required to pay for its city business license annual renewal. The CCA status had not been reviewed by the City of Corona for at least 10 years. The Grand Jury interviewed the Corona City Manager concerning the lack of policies for issuing business licenses to non-profit businesses. The City Manager was asked if the non-profit status given to businesses within the City of Corona was ever rechecked and verified. He answered “I don’t know, but that’s a good question.” 3
Related Recommendations (1)
R2
The City of Corona establish policies and procedures for the verification of non-profit status of organizations to avoid oversight. Report Issued: 06/21/2016 Report Public: 06/23/2016 Response Due: 09/19/2016 4