📋
Extracted from Consolidated Report
This investigation was originally published as part of a larger consolidated report containing multiple investigations. View the consolidated PDF for the complete document.
Santa Cruz County Grand Jury
• 2010-2011
Delinquent Property Tax Penalty Cancellations: "a Day Late and a Dollar Short"
⚠️ 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 7 findings
F1
Page 48
The Tax Collector’s use of discretion in evaluating the reason to grant tax delinquency penalty cancellations appears inconsistent. Delinquent Property Tax Penalty Cancellations ∫ 45
F2
Page 49
The filing system used in the Tax Collector’s Office does not allow tax penalty cancellation documents to be easily located.
F3
Page 49
No records are retained of denied requests for tax penalty cancellations.
F4
Page 49
The Tax Collector’s Office does not appear to be consistently following the audit
F5
Page 49
The Tax Collector’s Office staff has no written procedure to follow for the processing of penalty cancellations.
F6
Page 49
Information regarding delinquent tax penalty cancellation processes is not adequately publicized within the County.
F7
Page 49
The new computer system has the capability to track details regarding tax penalty cancellations if requested by the Tax Collector or Auditor-Controller.
Recommendations 8
-
R1Page 49The Tax Collector should create a form for taxpayers requesting the cancellation of tax penalties that includes the recommendations of the internal audit reports, an explanation of the Tax Code,[1][2][3] and the Tax Collector’s response (i.e. granted or denied and reason).
-
R2Page 49It should be compulsory for taxpayers to complete the new Waiver Form with supporting documentation when requesting a tax penalty cancellation.
-
R3Page 49The Tax Collector should maintain a separate file containing copies of records of all tax penalty cancellation applications, with associated documentation, whether denied or approved.
-
R4Page 49The Tax Collector should broadly publicize the delinquent tax penalty cancellation process.
-
R5Page 49The County Auditor-Controller should add a review of tax penalty cancellations to the regular audit of the Tax Collector’s Office.
-
R6Page 49The Tax Collector should publish a semi-annual report documenting the number of requests and the dollar value of the cancelled tax penalties. The report should include a summary of reasons why tax penalties cancellations were approved and denied.
-
R7Page 49The Tax Collector and the Auditor-Controller Office should direct ISD to enable the new IT system to track tax penalty cancellation transactions, both granted and denied.
-
R8Page 49The Tax Collector should act in a more transparent manner when applying the State Code. 46 ∫ Santa Cruz County Grand Jury Final Report 2010-2011