This ordinance allows the Tax Collector to issue refunds for property taxes directly to the property owner if the refund amount is under $10,000 and the property has not changed ownership during the relevant fiscal year. It amends the Administrative Code to streamline this process.
Ordinance amending the Administrative Code to authorize the Tax Collector to refund property taxes to the assessee or latest recorded owner of the property if the amount of the refund is less than $10,000 and there has been no transfer of the property during or since the fiscal year for which the taxes to be refunded were levied.
How it got here
The legislation originated from a proposal to streamline property tax refunds by the Tax Collector's office.
The Treasurer-Tax Collector submitted a proposed ordinance to authorize property tax refunds without a claim for amounts under $10,000, contingent on no property transfer during the fiscal year in question.
The Rules Committee reviewed the proposed ordinance and recommended it for further consideration by the Board of Supervisors.
The Rules Committee formally recommended the ordinance to the Board of Supervisors for passage.
The Board of Supervisors passed the ordinance on its first reading, indicating initial approval.
The Board of Supervisors finally passed the ordinance, completing the legislative process.
The Mayor approved the ordinance, allowing it to become law.
Reconstructed from attached documents & the official record
