Title
Resolution authorizing 2006 personal property tax judgments to become dormant.
Body
Recommended Action: Adopt the Resolution.
According to K.S.A. 79-2017, "any such judgment remaining uncollected after seven years may be allowed to become dormant if the county commissioners determine, after consideration of all relevant facts, that it is not reasonable to expect that such judgment will be collected." This resolution formalizes the process under the statutes.
Alternatives: The County Commissioners could vote to not approve the resolution.
Financial Considerations: Totals for personal property taxes assessed for the year 2006 are: 1, 476 accounts in the amount of $527,857.75 ($284,425.53 General Tax and $243,432.22 Interest and Fees).
Legal Considerations: K.S.A. 79-2017 authorizes a county to declare personal property tax judgments which remain uncollected for at least seven (7) years to be declared dormant and uncollectable.
Policy Considerations: N/A