Board of supervisors: debt collection.

Plain English Breakdown

The official source material does not provide details on simplification of processes or specific impacts on collection rates and unpaid cases.

Debt Collection Rules for Unpaid Taxes

This law changes how local governments can collect unpaid taxes by removing a condition that requires the tax collector's judgment.

What This Bill Does

• Removes a rule requiring the tax collector to decide whether seizure and sale of property should be used as a remedy for collecting delinquent unsecured taxes.

Who It Names or Affects

• Local governments with boards of supervisors
• People who owe unsecured taxes to local government

Terms To Know

Board of supervisors

A group in a county or city that makes decisions about how the area is run.

Tax collector

An official who collects taxes from people and businesses.

Limits and Unknowns

• The bill does not specify what happens if someone still cannot pay their unsecured taxes after these changes.
• It is unclear how this change will affect the number of unpaid tax cases or collection rates.

Official Summary Text

AB 2091, as introduced, Johnson.
Board of supervisors: debt collection.
Existing law authorizes a board of supervisors, with the approval of the tax collector, to assign for purposes of collection any or all delinquent unsecured taxes 90 days after the date upon which they are due and delinquent when, in the judgment of the tax collector, the remedy of collecting taxes due on unsecured property by seizure and sale of property belonging to the assessee will not be used by the tax collector, as specified.
This bill would delete the above-described condition related to the judgment and use of remedy by the tax collector for collecting delinquent unsecured taxes, as specified.

Current Bill Text

Download Bill PDF