COUNTY OF ALBEMARLE

 

EXECUTIVE SUMMARY

 

 

AGENDA TITLE:

Authorize the County Executive to Consent to Settlements of Disputed Tax Assessments

 

SUBJECT/PROPOSAL/REQUEST:

Adopt a Resolution authorizing the County Executive to consent to settlements of disputed tax assessments

 

STAFF CONTACT(S):

Tucker, White, Davis, Herrick, Wiggans

 

LEGAL REVIEW:   Yes

 

AGENDA DATE:

August 4, 2004

 

ACTION:                           INFORMATION:   

 

CONSENT AGENDA:

  ACTION:      X                INFORMATION:   

 

 

ATTACHMENTS:      Yes

 

 

REVIEWED BY:

 

 

 

BACKGROUND:

Virginia Code 58.1-3994(B) was amended effective July 1, 2004 to allow the Director of Finance to compromise and settle certain disputed tax assessments, with the consent of the governing body or its designee.  The amount of such taxes must be in dispute and there must be a determination by the Director of Finance that the entire amount due and owing is in substantial doubt and the best interest of the County will be served by the settlement.

 

 

STRATEGIC PLAN:

4.2  Provide effective, responsive and courteous service to our customers

 

 

DISCUSSION:

Virginia Code 58.1-3994(B) allows a local governing body to name a designee to consent to settlement offers on its behalf.  Although we do not believe that there will be a significant number of these settlements, it would be more efficient for such settlements to be approved without requiring action of the Board at a public meeting.  The statue permits the Board to designate the County Executive or some other appropriate designee to consider and accept settlement offers.  A proposed Resolution authorizing the County Executive to consent to settlements of disputed tax assessments is attached as Attachment A.

 

 

RECOMMENDATIONS:

Staff recommends that the Board adopt the attached Resolution to authorize the County Executive to act as its designee for the purpose of consenting to future offers in compromise and settlement of local taxes that are in dispute. 

 

 View Attachment A

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