Agenda

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ARF- 3921

Regular Agenda Item 3. A.

Regular BOS Meeting

Meeting Date:	09/06/2016
Submitted For:	Debora Savage	Submitted By:	Marian Sheppard, Clerk of the Board
Department:	Treasurer's Office

Information

Request/Subject

6 - Certificates of Removal and Abatement of Tax
24 - Certificates of Clearance for Removal of Uncollectible Personal Property

Background Information

The 24 Certificates of Clearance for uncollectible taxes are for mobile homes that are no longer in Gila County and have been certified by the Gila County Sheriff's Office as such. The 6 Certificates of Removal and Abatement of Tax have been certified as uncollectible by the Gila County Assessor; therefore, these delinquent taxes need to be abated and removed from the tax rolls.

Evaluation

Arizona Revised Statute §42-18351: Circumstances for abating tax and removing tax lien

Arizona Revised Statute §42-18353: Certificate of removal and abatement; purging record of tax, penalty and interest

Arizona Revised Statute §42-19118: Clearing uncollectible tax

Each of the 30 properties has a detailed history and documentation as to the reasons for the abatement which is attached to this agenda item.

Conclusion

It is in the best interest of Gila County to abate these taxes and remove them from the tax rolls.

Recommendation

The Gila County Treasurer recommends that the Board of Supervisors approve 6 Certificates of Removal and Abatement of Tax, and 24 Certificates of Clearance in accordance with Arizona Revised Statutes.

Suggested Motion

Information/Discussion/Action to authorize the Treasurer's Office to abate the taxes, interest and fees on 30 properties, and authorize the Chairman's signature on each of the related Certificates of Removal and Abatement of Tax and Certificates of Clearance. (Debi Savage/Denise Cox)

Attachments
6-Certificates of Removal and Abatement of Tax
24-Certificates of Clearance
A.R.S. 42-18351
A.R.S. 42-18353
A.R.S. 42-19118