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BOCC AGENDA ITEM
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| Item Title: | Solid Waste MSBU Special Assessment Write-off | | Date: | 8/28/2017 | | Department: | Office of Management and Budget |
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| | | | | | | | | Background: | Nassau County Board of County Commissioners levied an annual Solid Waste MSBU special assessment for fiscal years 1987/1988 through 2006/2007. Liens were filed on delinquent real estate properties, however this process is not available for Mobile Home assessments (tangible property).
As of August 1, 2017 the receivable balance per the general ledger is $807,074.20 with an Allowance of Uncollectables of $(778,874).
Payments for delinquent assessments are received as properties are sold and recorded lien satisfied, although small in amount, with delinquent collections in FY16/17 to date of just over $1,000.
| | Request: | | Consider writing off all Solid Waste MSBU landfill assessments receivable, along with any interest and fees accrued, for special assessments levied from FY1987/1988 through FY2006/2007 (tax years 1987-2006). | | Financial/Economic Impact to Future Years Budgeting Process or Effect on Citizens: | All unpaid landfill assessments will stay in force until paid and continue to be collected through the Tax Collectors office. | | Action Requested and Recommendation: | | Consider writing off all Solid Waste MSBU landfill assessments receivable, along with any interest and fees accrued, for special assessments levied from FY1987/1988 through FY2006/2007 (tax years 1987-2006). | | Is this action consistent with the Nassau County Comprehensive Land Use Plan? | | NA | | Funding Source: | | NA |
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| Additional Information Needed for Contracts/Agreements (If Applicable) | | | Contract Number assigned by Contracts Management: | | NA | | For non-governmental agencies, has the document been sent to the vendor for signature? | | NA | | Does the document need to be recorded? If so, who will pay the recordation fee? | | NA | | Are there any special mailing instructions? (Include contact name, address, deadline for submittal, how to mail such as express mail, FedEx, etc): | | NA | | How many originals are needed? | | NA |
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