Microsoft Word 00 Implementation Instructions ISD 10 19 09 FINAL

Transcript

1 DEFAULTED PROPERTY TAX REDUCTION PROGRAM IMPLEMENTATION INSTRUCTIONS/GUIDELINES

2 TABLE CONTENTS OF OVERVIEW OF DEFAULTED PROPERTY TAX REDUCTION PROGRAM I. II. DEFINITIONS III. APPLICABILITY OF DEFAULTED PROPERTY TAX REDUCTION PROGRAM IV. EXCLUSIONS/EXEMPTIONS FROM COMPLIANCE WITH THE PROGRAM V. LANGUAGE SOLICITATION AND CONTRACT LANGUAGE FOR SOLICITATION A) OF BIDS OR PROPOSALS B) LANGUAGE FOR NEW, RENEWED, OR AMENDED CONTRACTS WITH C) LANGUAGE FOR CONTRACT TERMINATION PROVISION FOR FAILURE TO COMPLY REQUIREMENTS PROGRAM VI. PROCEDURES DEPARTMENTAL RESPONSIBILITIES A) AND TAX COLLECTOR ROLE AND TREASURER B) DEPARTMENTS’ ROLE RESPONSIBILITIES AND VII. RESOURCES AND CONTACT INFORMATION ATTACHMENTS 1 County Code Chapter 2.206, Defaulted Property Tax Reduction Program 2 Certification of Compliance with the County’s Defaulted Property Tax Reduction Program Form Treasurer 3 Letters Generated by Sample and Tax Collector: y Notice to Department of Contractor’s Breach y Notice of Contractor’s Breach Cure of Breach Contractor’s y Notice to Department of Cure to Failure Contractor’s of Department to Notice y Breach Page Property Tax Reduction 7 of 2 Instructions Implementation Program Defaulted Revised October 2013

3 I. OF DEFAULTED PROPERTY TAX REDUCTION PROGRAM OVERVIEW 21, 2009, the Board of Supervisors adopted Los Angeles On County Code Chapter 2.206, July Defaulted Property Tax Reduction Program the In adopting the Program, the creating (Program). of Supervisors made the finding that significant revenues are lost each year as a result of Board taxpayers fail to pay their ta who obligations time. The delinquencies impose an economic x on upon the County and its taxpayers. The Board has established a goal of ensuring that burden contracts businesses that benefit financially from and with the County, i.e., any individuals for to provide goods to or perform services or on agreement beha lf the County, are current in of property tax obligations (secured and unsecured roll). Under the Program, both paying their and proposers must self ‐ certify contractors they are in compliance with the ordinance and are that not, to the best of their knowledge, in defau lt on any County property tax. Any applicable contractor is found by the Treasurer and Tax who Collector (TTC) during random audits to be delinquent in their County property tax obligation shall be allowed ten (10) days to cure the default or or may be denied a new/renewed County contract agreement, or may have a current co ntract terminated with a potential for debarment. contract the of part materially is that company parent a a of (e.g. Where the contractor is subsidiary as guarantor or where the parent company’s financial statements are utilized to support the a the parent company must contractor's not hav bid), tax default in order e for the contractor to any maintain compliance with the Program. II. DEFINITIONS Definitions extracted from Chapter 2.206.020 of the Los Angeles County Code: A) “Contractor” shall mean any person, corporation, partnership, or combination thereof, firm, which submits a bid or proposal or ente with into a contract or agreement rs the County. B) “County” shall mean the county of Los Angeles or any public entities for which the Board of Supervisors is the governing body. C) “County Property Taxes” shall mean any property tax obligation on the County's secured or unsecured except for tax obligations on the secured roll with respect to property held by a roll; a trust or fiduciary Contractor or otherwise not beneficially owned by the Contractor. in capacity D) “Department” shall mean the County d responsible epartment, or organization entity, for the solicitation and/or administration of the contract. E) shall mean any property tax obligation on “Default” the secured roll that has been deemed defaulted by operation of law pursuant to California Revenue and Taxation Code section 3436; obligation or property tax any on the un roll that remains unpaid on the applicable secured except delinquency 2922; section Code Taxation and Revenue California to pursuant date for Board. Appeals Assessment the before any pending dispute obligation tax property F) obtain bids or proposals for goods and services. “Solicitation” shall mean the County’s process to Page Property Tax Reduction 7 of 3 Instructions Implementation Program Defaulted Revised October 2013

4 G) “Treasurer-Tax Collector ” shall mean the Treasurer and Tax Collector of the County of Los Angeles. (Ord. No. 2009-0026 § 1 (part), 2009.) DEFAULTED PROPERTY OF REDUCTION PROGRAM III. APPLICABILITY TAX requirements of the Ordinance are applicable to all solicitations and to The new, renewed, all amended contracts effective after October 20, 2009. and/or extended FROM COMPLIANCE WITH EXCLUSIONS/EXEMPTIONS THE PROGRAM IV. 2.206 of the County Code contains exception provisions for certain spe Chapter ‐ circumstance cial including but not limited to contracts with federal or state mandates that require the use contracts (e.g., specified contractor, service ‐ related programs a voucher programs, foster care), purchase of under a master agreement already orders in effect, and permits the Department to request from the Board to insure uni exemptions service and ability to purchase critical goods nterrupted customer services. and qualifying exclusion A or exemption shall be attributable only to the contract for which the specific exemption has been allowed under the Program and shall not be transferable to other contracts that same the contractor may have with the subject or other County departm ents. Please see Los Angeles County Code, Chapter 2.206, Attachment 1, specifically Chapter 2.206.060, a entitled “Exclusions/Exemptions” for complete listing. note Please that The exemption from the Ordinance is not an exemption from the assessed taxes. TTC continue to pursue collection of the defaulted taxes and will use will all legal and equitable remedies available. SOLICITATION V. AND CONTRACT LANGUAGE All solicitations shall contain language substantially similar to the following and in accordance with the Ordina nce: Language for Solicitation A) Bids or Proposals of The prospective contract is subject to the requirements of the County’s Defaulted Property Tax Reduction Program (“Defaulted Tax Program”) (Los Angeles County Code, Chapter 2.206). carefully Prospective Contractors should read the Defaulted Tax Program Ordinance, Appendix ‐ __, Sub pendix paragraph ____, both __, Sample Contract, Ap the pertinent provisions of the and of are incorporated by reference into and made which a part of this solicitation. The Defaulted Tax Program applies to both Contractors and their Subcontractors. Bidders/Proposers shall be required to certify that are in full compliance with the they any of term the ng duri Program and shall maintain compliance Tax Defaulted the of provisions exempt contract that may be awarded pursuant to this solicitation or shall certify that they are Certification completing by Program Tax Defaulted the from County’s The with Compliance of Page Property Tax Reduction 7 of 4 Instructions Implementation Program Defaulted Revised October 2013

5 Defaulted Tax Reduction Program, Exhibit ___ in Appendix ___ ‐ Required Forms. Property compliance, or to timely cure defects, may maintain be cause for termination of a to Failure or initiation of debarment proceedings against the non ‐ compliant contractor (Los contract 2.202). County Chapter Code, Angeles requirements of the Defaulted Tax rtification ce that fail to comply with Bids/Proposals the Program will be considered non ‐ responsive and excluded from further consideration. B) Language for new, renewed or amended contracts DEFAULTED CONTRACTOR’S OF COMPLIANCE WITH COUNTY’S WARRANTY PROPERTY TAX REDUCTION PROGRAM CONTRACTOR that COUNTY has established a goal of ensuring that all individuals acknowledges that benefit financially from COUNTY through and contract are current in paying businesses tax obligations (secured and unsecured roll) their in order to mitigate the economic property burden otherwise imposed upon COUNTY and its taxpayers. Unless CONTRACTOR quali exclusion, an exemption fies or for CONTRACTOR warrants and certifies that to the best of its knowledge it is now in compliance, and during the term of this contract will maintain compliance, with Los Angeles County Code Chapter 2.206. C) Program with Comply Require to Language for Contract Termination Provision for Failure ments FOR OF WARRANTY TO MAINTAIN BREACH COMPLIANCE WITH COUNTY’S TERMINATION PROPERTY TAX REDUCTION PROGRAM DEFAULTED CONTRACTOR to maintain compliance with of requirements set forth in Paragraph Failure the "CONTRACTOR'S WARRANTY OF COMPLIANCE WITH COUNTY’S DEFAULTED PROPERTY TAX ___ PROGRAM” shall constitute default under this contract. Without limiting the rights REDUCTION available to and COUNTY under any other provision of remedies this contract, failure of CONTRACTOR to cure such defaul t within 10 days of notice shall be grounds upon which COUNTY may terminate this contract and/or pursue debarment of CONTRACTOR, pursuant to County Chapter 2.206. Code VI. DEPARTMENTAL PROCEDURES TREASURER AND TAX COLLECTOR ROLE AND RESPONSIBILITIES A. To notification to contractors and contracting provide departments of potential contra ctor non ‐ compliance with the Program, TTC shall take the following actions: new, 1. TTC will periodically conduct a random search of available contract sources for of renewed, extended, or amended contracts as October 20, 2009 and thereafter; TTC Program, the provide 2. In the event a contractor is found to be in breach of will contra the to notification department contracting the to and ctor breach. the of Page Property Tax Reduction 7 of 5 Instructions Implementation Program Defaulted Revised October 2013

6 3. shall have ten (10) business days to cure the breach to the satisfaction of TTC. Contractor cure may include paying all defaulted property taxes or making payment arrangements Such to TTC. the event of a dispute over the amount of taxes owed, contractor is satisfactory In to cure the defau required taxes lt, pay the full amount of i.e., of record owed, either in to maintain compliance with the Program during a contract period or to certify order contractor submitting a proposal/bid. Subsequently, may seek a when compliance to the amount owed through the normal appeals process. resolution TTC will consider that pu for contracting 4. rposes, contractor is not in default if there is an a in ‐ pay plan (or other payment plan) and the plan is not existing default. 5 notify TTC’s initial 5. notification of a contractor’s delinquency, TTC will After the contracting department of the status payments by con of tractor. In the event contractor fails to cure the i.e., make full payment or enter breach, into a satisfactory payment arrangement, TTC will notify the department to follow its responsibilities identified in Section VI.B of these guidelines; 6. TTC will periodically provide reports to the Chief Executive Officer regarding compliance with the Program. RESPONSIB B. DEPARTMENTS’ ROLE AND ILITIES or bid the through services and/or solicitation or process, proposal When initiating a goods for executing new contract, or renewing, extending, or amending an existing contract, each a shall ensure that it is in compliance with the Program by taking the f department ollowing actions: Ensure all solicitations include the Program language identified in Section V of 1. these guidelines; each bidder, proposer, to submit 2. Require the department a completed and signed to Certificate of Compliance with the Defaulted Property Tax Reduction Program form, Attachment 2; 3. Ensure all contrac new, renewed or amended ts include Program language identified in to department a the submit Section V of these guidelines. Require each contractor to Tax completed of Compliance with the Defaulted Property Certificate Reduction Program form, Attachment 2; 4. Verify that any exemption claimed by the bidder, proposer, and/or contractor is in accordance with the specific provisions outlined in the Ordinance and verify that the exemption is specific applicable to the contract under consideration; Program, 5. initial notice of non ‐ compliance with the Upon make all efforts to confirm with the contractor the status of any delinquent property taxes owed and communicate the contractor’s contractual obligation to cure the breach. the delinquency cure or make 6. Upon notification from TTC that the contractor has failed to th to satisfactory arrangements within TTC, has department the the period, time required e following options: and/or responsibilities Page Property Tax Reduction 7 of 6 Instructions Implementation Program Defaulted Revised October 2013

7 a. the contractor claims an exemption under the Ordinance or If has a Board exemption with compliance Program: from the Verify that the exemption is in accordance 1. with the specific provisions outlined in the Ordinance and provide confirming documentation to the TTC within ten (10) business days of TTC’s initial notice; and 2. Verify tha t the exemption is applicable to the specific contract under consideration ten and confirming documentation to the TTC within provide (10) business days of TTC’s notice. b. If no exemption has been claimed and granted in accordance with the Program, or previously approved by the Board of Su pervisors, the contracting department: of not exemption 1. May seek approval from the Board Supervisors to request an and request the of documentation provide Program; the under covered specifically approval TTC; and to Upon subsequent notification from the TTC that the Contractor has failed to cure 2. breach, and that an exe mption has not been granted, it will be the responsibility of the contracting department to take any required actions to terminate the contract the with accordance in Program. and/or seek debarment of the Contractor CONTACT VII. AND RESOURCES INFORMATION A) The following web sites may be accessed for related information: 1. The Treasurer and Collector Tax Home page: http://ttc.lacounty.gov/ The Los Angeles 2. Property Tax Portal: County http://lacountypropertytax.com/portal/default.aspx 3. Los Angeles County Code; Chapter 2.206: http://ordlink.com/codes/lacounty/index.htm Use Only: for County Department B) TTC Contact Operations Chief, Revenue and Enforcement Fernando Jr., Rubio 893 7968 ‐ ‐ 213 Phone: [email protected] Email: Page Property Tax Reduction 7 of 7 Instructions Implementation Program Defaulted Revised October 2013

8 Attachment 1 1 of 2 Page TY TAX REDUCTION PROGRAM Chapter 2.206 DEFAULTED PROPER 2.206.010 Findings and declarations. 2.206.020 Definitions. 2.206.030 Applicability. 2.206.040 Required solicitation and contract language. 2.206.050 Administration and compliance certification. 2.206.060 Exclusions/Exemptions. 2.206.070 Enforcement and remedies. 2.206.080 Severability. 2.206.010 Findings and declarations. The Board of Supervisors finds that signi ficant revenues are lost each year as a result of taxpayers who fail to pay an economic burden upon t their tax obligations on time. The delinquencies impose he County and its taxpayers. Therefore, the Board of Supervisors establishes the goal s and businesses that benefit of ensuring that individual property tax obligation. (Ord. No. 2009-0026 § 1 (part), 2009.) financially from contracts with the County fulfill their 2.206.020 Definitions. The following definitions shall be applicable to this chapter: A. “Contractor” shall mean any person, firm, corporation, partnership, or combination thereof, which submits a bid or proposal or enters into a contra ct or agreement with the County. ic entities for which the Board of Supervisors is the B. “County” shall mean the county of Los Angeles or any publ governing body. C. “County Property Taxes” shall mean any property tax obligation on the County's secured or unsecured roll; except for tax obligations on the secured roll with respect to property held by a Contractor in a trust or fiduciary capacity or otherwise not benef icially owned by the Contractor. D. “Department” shall mean the County department, entity, or organization responsible for the solicitation and/or administration of the contract. E. “Default” shall mean any property tax obligation on the secured roll that has been deemed defaulted by operation of law pursuant to California Revenue and Taxation Code section 3436; or any property tax obligation on le delinquency date pursuant to California Revenue and the unsecured roll that remains unpaid on the applicab Taxation Code section 2922; except for any property tax obligation dispute pending before the Assessment Appeals Board. obtain bids or proposals for goods and services. F. “Solicitation” shall mean the County’s process to G. “Treasurer-Tax Collector” shall mean the Treasurer and Tax Collector of the County of Los Angeles. (Ord. No. 2009-0026 § 1 (part), 2009.) 2.206.030 Applicability. This chapter shall apply to all solicitations issued 60 days after the effective date of the ordinance codified in this chapter. This chapter shall also apply to all new, re newed, extended, and/or amended contracts entered into 60 dinance codified in this chapter. (Ord. No. 2009-0026 § 1 (part), 2009.) days after the effective date of the or 2.206.040 Required solicitation and contract language. All solicitations and all new, renewed, extended, and/ or amended contracts shall contain language which: A. Requires any Contractor to keep County Property Taxes out of Default status at all times during the term of an awarded contract; B. Provides that the failure of the Contractor to comp ly with the provisions in this chapter may prevent the Contractor from being awarded a new contract; and C. Provides that the failure of the Contractor to comply wi th the provisions in this chapt er may constitute a material breach of an existing contract, and failure to cure the brea by the County by paying the ch within 10 days of notice outstanding County Property Tax or making payments in a manner agreed to and appr oved by the Treasurer-Tax Collector, may subject the contract to suspension a nd/or termination. (Ord. No. 2009-0026 § 1 (part), 2009.) 2.206.050 Administration and compliance certification. A. The Treasurer-Tax Collector shall be responsible for the administration of this chapter. The Treasurer-Tax Collector shall, with the assistance of the Chief Exec utive Officer, Director of Internal Services, and County Counsel, issue written instructions on the implementa tion and ongoing administration of this chapter. Such instructions may provide for the delegat ion of functions to other departments.

9 Attachment 1 2 of 2 Page proposal to the County, or entering y, at the time of submitting any bid or B. Contractor shall be required to certif ct with the County, that it is in ension or amendment of an existing contra into any new contract, or renewal, ext County Property Taxes or is current in payments due under compliance with this chapter is not in Default on any any approved payment arrangement. (O rd. No. 2009-0026 § 1 (part), 2009.) 2.206.060 Exclusions/Exemptions. A. This chapter shall not apply to the following contracts: 1. Chief Executive Office delegated authority agreements under $50,000; of a federal or state pr ogram mandates the use of a 2. A contract where federal or state law or a condition particular contractor; 3. A purchase made through a state or federal contract; monies are used to fund service related 4. A contract where state or federal programs, including but not limited to voucher programs, foster care, or other social pr ograms that provide immediate direct assistance; 5. Purchase orders under a master agreement, where t he Contractor was certified at the time the master agreement was entered into and at any subsequent r enewal, extension and/or amendment to the master agreement. Services Department under $100,000 that 6. Purchase orders issued by Internal is not the result of a competitive bidding process. 7. Program agreements that utilize Boar d of Supervisors' discretionary funds; 8. National contracts established for the purchase of equipment and supplies for and by the National Association of Counties, U.S. Communities Government Purchasing Alliance, or any similar related group purchasing organization; 9. A monopoly purchase that is exclusive and proprietary to a specific manufacturer, distributor, reseller, and must match and inter-member with existing supplies, equipment or systems maintained by the county pursuant to the ual, section P-3700 or a successor provision; Los Angeles Purchasing Policy and Procedures Man 10. A revolving fund (petty cash) purchase pursuant to t he Los Angeles County Fiscal Manual, section 4.6.0 or a successor provision; 11. A purchase card purchase pursuant to the Los Angeles County Purchasing Policy and Procedures Manual, section P-2810 or a successor provision; 12. A non-agreement purchase worth a value of less than $5,000 pursuant to the Los Angeles County Purchasing 0300 or a successor provision; or Policy and Procedures Manual, section A- Angeles County Purchasing Policy and Procedures 13. A bona fide emergency purchase pursuant to the Los Manual section P-0900 or a successor provision; 14. Other contracts for mission critical goods and/or serv ices where the Board of Supervisors determines that an exemption is justified. lied to any Contractor in a manner inconsistent with the B. Other laws. This chapter shall not be interpreted or app laws of the United States or Californi a. (Ord. No. 2009-0026 § 1 (part), 2009.) 2.206.070 Enforcement and remedies. A. The information furnished by each Contractor certifying t hat it is in compliance with this chapter shall be under penalty of perjury. B. No Contractor shall willfully and knowingly make a fals e statement certifying compliance with this chapter for the purpose of obtaining or retaining a County contract. any provision of this chapter, the County department head responsible for C. For Contractor's violation of administering the contract may do one or more of the following: 1. Recommend to the Board of Supervisors the termination of the contract; and/or, 2. Pursuant to chapter 2.202, seek the debarment of the contractor; and/or, 3. Recommend to the Board of Supervisors that an exempt Section 2.206.060.A.14 of ion is justified pursuant to this chapter or payment deferral as provided pursuant to the California Revenue and Taxation Code. (Ord. No. 2009-0026 § 1 (part), 2009.) 2.206.080 Severability. If any provision of this chapter is found invalid by a cour t of competent jurisdiction, the remaining provisions shall remain in full force and effect. (Ord. No. 2009-0026 § 1 (part), 2009.)

10 ATTACHMENT 2 REQUIRED FORMS __ EXHIBIT __ CERTIFICATION OF COMPLI ANCE WITH THE COUNTY’S DEFAULTED PROPERTY TAX REDUCTION PROGRAM Company Name: Company Address: City: State: Zip Code: Telephone Number: Email address: Solicitation/Contract For ____________ Services: The Proposer/Bidder/Contra ctor certifies that: □ It is familiar with the terms of the County of Los Angeles Defaulted Property Tax Reduction Program, Los Angeles County Code Chapter 2.206; AND To the best of its knowledge, after a reasonable inquiry, the Proposer/Bidder/Contractor is not in def ault, as that term is defined in Los Angeles County Code Section 2.206.020.E, on any Los Angeles County property tax obligation; AND The Proposer/Bidder/Contractor agrees to comply with the County’s Defaulted am during the term of any awarded contract. Property Tax Reduction Progr - OR - □ ounty of Los Angeles Defaul ted Property Tax Reduction I am exempt from the C Program, pursuant to Los Angeles Count y Code Section 2.206.060, for the following reason: ________________________ _____________________ ___________________ ________________________ ___________________ _____________________ I declare under penalty of perjury under the laws of the State of California that the information stated above is true and correct. Print Name: Title: Signature: Date: Date: ___________________

11 COUNTY OF LOS ANGELES TREASURER AND TAX COLLECTOR KENNETH HAHN HALL OF ADMINISTRATION 225 NORTH HILL STREET, ROOM 122 P.O. BOX 54027 LOS ANGELES, CA 90054-0027 MARK J. SALADINO TREASURER AND TAX COLLECTOR TELEPHONE (213) 893-7968 FACSIMILE (213) 633-5013 Date Sample TTC Letter: County Department Contracts Division Manager Notice to Department of Street Address Contractor’s Breach City, CA 90000 All highlighted/italic text to reflect actual Department and specific Contractor. : Dear Manager to contractor name advising them that they are not in Enclosed is our letter dated date compliance with County Ordinance No. 2009-0026, the Defaulted Property Tax Reduction Program, found at Los Angeles County Code Chapter 2.206 (the "Ordinance"). This Ordinance requires that all persons and entities under contract or agreement with any County department must maintain a current paid status on their personal and real property taxes. Our records . The letter requires that they pay the amount in full indicate a default in the amount of $000.00 or make satisfactory payment arrangements within 10 business days. at name of employee If you have questions regarding this notification, please contact . telephone number Very truly yours, MARK J. SALADINO Treasurer and Tax Collector Fernando Rubio Jr. Operations Chief Revenue and Enforcement Division FR:ke

12 COUNTY OF LOS ANGELES TREASURER AND TAX COLLECTOR KENNETH HAHN HALL OF ADMINISTRATION 225 NORTH HILL STREET, ROOM 122 P.O. BOX 54027 LOS ANGELES, CA 90054-0027 MARK J. SALADINO TREASURER AND TAX COLLECTOR TELEPHONE (213) 893-7968 FACSIMILE (213) 633-5013 Sample TTC Letter: Date Notice of Contractor’s Breach County Contractor All highlighted/italic text to reflect actual Owner/Manager Department and specific Contractor. Street Address City, CA 90000 Owner Dear : Re: NOTIFICATION OF TAX DEFAULT with Los Angeles County to contract or agreement has a contractor name According to our records . Effective October 20, 2009, County Ordinance No. 2009-0026, provide services to department name the Defaulted Property Tax Reduction Program (the "O rdinance"), requires all persons and entities under with any Los Angeles County department to maintain a current paid status on contract or agreement their personal and real property taxes. The Ordinance is codified at Los Angeles County Code Chapter 2.206 and may be viewed at http://ordlink.com/codes/lacounty/index.htm. $$$$ A review of tax records indicates that there are defaulted taxes outstanding totaling for the following tax bills: AIN/Bill Number Amount Due You must provide payment in full, or contact this office to make payment arrangements satisfactory to the Treasurer and Tax Collector within 10 business days from the date of this letter. Otherwise, we shall notify department name that you are not in compliance with the ordinance as required. Copies of the bills and a return envelope are enclo sed for your prompt remittance. If you have questions regarding this notification, or would like to make payment arrangements, please contact telephone number at name of employee . Very truly yours, MARK J. SALADINO Treasurer and Tax Collector Fernando Rubio Jr. Operations Chief Revenue and Enforcement Division FR:ke department name c: Enclosures

13 COUNTY OF LOS ANGELES TREASURER AND TAX COLLECTOR KENNETH HAHN HALL OF ADMINISTRATION 225 NORTH HILL STREET, ROOM 122 P.O. BOX 54027 LOS ANGELES, CA 90054-0027 MARK J. SALADINO TREASURER AND TAX COLLECTOR TELEPHONE (213) 893-7968 FACSIMILE (213) 633-5013 Date Sample TTC Letter: County Department Contracts Division Manager Notice to Department of Street Address Contractor’s Cure of Breach City, CA 90000 All highlighted/italic text to reflect actual Department and specific Contractor . : Dear Manager contractor name On date payment received , paid all delinquent taxes or made satisfactory payment arrangements with this office to resolve the outstanding tax delinquency. Therefore, is now in compliance with contractor name this letter will serve as official notification that Ordinance No. 2009-0026. name of employee at If you have questions regarding this notification, please contact . telephone number Very truly yours, MARK J. SALADINO Treasurer and Tax Collector Fernando Rubio Jr. Operations Chief Revenue and Enforcement Division FR:ke

14 COUNTY OF LOS ANGELES TREASURER AND TAX COLLECTOR KENNETH HAHN HALL OF ADMINISTRATION 225 NORTH HILL STREET, ROOM 122 P.O. BOX 54027 LOS ANGELES, CA 90054-0027 MARK J. SALADINO TREASURER AND TAX COLLECTOR TELEPHONE (213) 893-7968 FACSIMILE Sample TTC Letter: (213) 633-5013 Date Notice to Department of Contractor’s Failure to Cure Breach County Department All highlighted/italic text to reflect actual Contracts Division Manager Department and specific Contractor. Street Address City, CA 90000 : Owner Dear , we sent you a copy of our letter to On contractor name indicating that they were not in date compliance with County Ordinance No. 2009-0026, the Defaulted Property Tax Reduction Program (the "Ordinance"). This Ordinance requires that all persons and entities under contract or agreement with any County department must maintain a current paid status on their personal and real property taxes. has not paid the outstanding defaulted taxes totaling $$$$, nor made contractor As of this date, satisfactory payment arrangements and may be in breach of the contract. Failure to cure the breach and Tax Collector ("TTC") may subject the contract within 10 days of notice provided by the Treasurer to suspension or termination pursuant to Los Angeles County Code section 2.206.040.C. Since contractor name is not in compliance with the Ordinance, it is the responsibility of the contracting department to take the required action to terminate the contract and/or seek debarment of the Contractor, or seek exemption from compliance with the Ordinance from the Board of Supervisors. not an exemption from the assessed taxes. The Please note that exemption from the Ordinance is TTC will continue to pursue collection of the defaulted taxes and will use all legal and equitable remedies available. Please notify us of what actions you intend to take. If you have questions regarding this notification, please contact name of employee at telephone number. Very truly yours, MARK J. SALADINO Treasurer and Tax Collector Fernando Rubio Jr. Operations Chief Revenue and Enforcement Division FR:ke c: department name Enclosures

Related documents