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2300-2307 Delinquent Payment Enforcement: General Information

2300. COLLECTOR RESPONSIBILITIES
It is the responsibility of the tax collector to collect as much of the unsecured charge as available resources and legal authority permit.

2301. FOLLOW-UP TAX NOTICES
The use of multiple notices and personal field contact helps reduce assessee complaints of ignorance of the tax bill and resultant collection actions. Tax bills and notices should inform assessees of their responsibility to pay the taxes and of the point at which they will be subject to penalties. Assessees should also be advised of the collection actions that may be taken should they fail to pay the bill.

Checking the secured and supplemental tax rolls can be an excellent method of locating addresses for taxpayers with delinquent unsecured bills.

As a general collection principle, the more follow-up notices of unpaid accounts that are mailed, the lower the delinquency rate. Every group of notices mailed will return a substantial percentage of payments. Also, taxpayer complaints can be resolved before delinquency, or at least prior to enforced collection action. While lack of receipt of a tax bill is not a defense against enforced collection, the mailing of multiple notices discourages a taxpayer from using this excuse.

2302. ENFORCEMENT COLLECTION LETTER
Substantial payments may result from a letter warning of impending enforced collection, sent early in the first month of delinquency, with the penalty amount included.

After the expiration date of the intent letter, there should be a recording and mailing of liens, to encourage additional payments. See M-2310 for a description of appropriate actions.

2303. DELINQUENCY NOTICE ON TRANSFERABLE TAXES
A notice of delinquency should be sent to any assessee listed on the secured roll whose property tax is subject to unsecured collection enforcement procedures. Typically, this assessment type applies to a manufactured home or a possessory interest. These assessments are subject to transfer to the unsecured abstract at the end of the fiscal year. Generally, collection efforts can begin upon delinquency of either installment (Rev. & Tax. Code §§75.54(b), 107, 2188.7(e), 2189, 2189.6, 2189.7, 2190, 5830).

2304. FINAL NOTICE BY PHYSICAL DELIVERY
If field investigators or collectors are employed, a separate "final notice" form can be used to elicit payment from unresponsive assessees. Some counties have better success when they physically deliver the notice to existing businesses or they tag airplanes and marina boats with such notices. Red-colored notices are recommended. Although some offices with inside telephone collectors mail such "final notices," the best collection results are obtained with face-to-face field contact.

2305. PERSONAL CONTACT WITH DELINQUENT TAXPAYERS
The demand for payment should be made upon the assessee or his/her agent. It is suggested that business be conducted in private, if at all possible. It is best to determine the problem and a possible solution as quickly as possible. While the most desired response is payment in full, arrangements for partial payment should be made if necessary, subject to approval of the tax collector. Partial payments are only permissible if the county board of supervisors has adopted a resolution according to Revenue and Taxation Code section 2927.6. See M-2307 for further information regarding partial payment plans.

2306. CONTACT WITH BANKRUPT ASSESSEES
A tax collector must not take any action to violate an automatic stay, but he/she should pursue information required to file a claim with the bankruptcy court. Be cautious of debtors who say they are "bankrupt" due to lack of funds but are not planning to formally file bankruptcy.

2307. PARTIAL PAYMENT ACCEPTANCE
The tax collector may accept partial payment of unsecured taxes if the county board of supervisors has adopted an enabling ordinance, pursuant to Revenue and Taxation Code section 2927.6 .

Many counties have established criteria for staff to follow when establishing individual payment plans. The plans should require taxes to be paid in full in the shortest possible amount of time. Avoid plans that allow an overlapping of delinquency with current-year assessments.