COUNTY OF ALBEMARLE
Authorize the County Executive to Consent to Settlements of Disputed Tax Assessments
Adopt a Resolution authorizing the County Executive to consent to settlements of disputed tax assessments
Tucker, White, Davis, Herrick, Wiggans
LEGAL REVIEW: Yes
August 4, 2004
ACTION: X INFORMATION:
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.
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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.
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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