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2210-2212 Delinquent Payment Processing: Abstract List or Delinquent Roll

2210. PREPARATION AND MAINTENANCE
The officer collecting unsecured taxes must prepare either an abstract list of all unpaid items or a delinquent roll (Rev. & Tax. Code §2927). Annually, after delinquency, unpaid items must be inserted in the abstract list or a delinquent roll must be prepared. Upon completion of the list or roll, the auditor certifies it to be correct (Rev. & Tax. Code §§2927.2-2927.3).

2211. FORM AND CONTENTS
The form of the abstract list or the delinquent roll must be approved by the auditor and the board of supervisors and must contain all essential information relating to unpaid items contained in the rolls from which it was prepared (Rev. & Tax. Code §2927.1).

Form SCO 2-04 has been drafted as an aid to assist in designing a form locally. It covers all transactions up to judgment and may also be used as a receipt.

2212. CANCELLATION OF DELINQUENT PENALTIES
Any penalty, cost or other charge resulting from tax delinquency may be canceled by the auditor or the tax collector in the following situations.

1) The failure to make a timely payment was due to reasonable cause and circumstances beyond the taxpayer's control, and occurred notwithstanding the exercise of ordinary care and in the absence of willful neglect, provided the principal payment for the proper amount of the tax due is made no later than June 30 of the fourth fiscal year following the fiscal year in which the tax became delinquent. All of these requirements must be met before a penalty cancellation can be made (Rev. & Tax. Code §4985.2).

2) There was an inadvertent error in the amount of payment made by the taxpayer, provided the principal payment for the proper amount of the tax due is made within ten days after the notice of shortage is mailed by the tax collector (Rev. & Tax. Code §4985.2).

3) The cancellation was ordered by a local, state, or federal court (Rev. & Tax. Code §4985.2).

4) When the Federal Deposit Insurance Corporation (FDIC) is acting as a receiver, all penalties and costs shall be canceled. Section 15, Federal Deposit Insurance Act (12 U.S.C. 1825 (b), (3)).