Title
Resolution authorizing 2008 Personal Property Tax Judgements to become dormant.
Body
Recommended Action: Adopt the resolution and authorize the Chairman to sign.
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.
Patricia Parker and Linda Kizzire will be available to answer questions.
Alternatives: Do not approve the resolution and allow the 2008 Personal Property Tax Judgements to remain active.
Financial Considerations: Totals for personal property taxes assessed for the year 2008 are 1,112 accounts in the amount of $503,190.71 (276,662.85 general tax and 226,563.86 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 years to be declared dormant and uncollectible.
Policy Considerations: N/A