§ 3.04.050. Delinquent taxes—Installment payments.

Taxpayers who are delinquent on personal or real property ad valorem taxes, as shown by the delinquent tax rolls of the city, may be permitted to enter into installment payment agreements with the city to pay such delinquent taxes, subject to the following conditions:

A.

Installment payment schedules shall be set up only in cases of the economic hardship of the taxpayer or under such other circumstances in which such payment shall be in the best interests of the city; provided further, that the facts supporting a determination of hardship or of special benefit to the city shall be documented in writing in the account files kept by the city tax assessor/collector, city attorney, or such other officer as may be authorized by ordinance to collect taxes. The tax assessor may require an initial down payment before or at the time of the execution of such agreement.

B.

Each such agreement shall be in writing and shall be signed by the taxpayer or by his or her authorized representative, by the tax assessor/collector, and by the city manager, if applicable as provided in this section.

C.

The execution of an agreement to make installment payments constitutes an admission that all the amounts listed are due and owing, and the taxpayer shall be estopped to contest the validity of the assessment at any later time.

D.

For delinquent tax accounts of ten thousand dollars or less, the tax assessor/collector shall be empowered to enter into installment payment agreements on behalf of the city, subject to the guidelines set forth in subsections A through C of this section. The tax assessor/collector may not delegate this authority except as permitted by law.

E.

For delinquent accounts of over ten thousand dollars, the tax assessor/collector shall be empowered to enter into installment payment agreements on behalf of the city, subject to the guidelines set forth in subsections A. through C. of this section, and such agreements shall additionally be signed by the city manager, or a deputy city manager or the chief financial officer as may be designated by the city manager. The tax assessor/collector may not delegate this authority, except as permitted by law.

F.

The term of the installment payment period shall be for the number of months deemed appropriate in each case; provided, that whenever feasible the account shall be paid in full before the next successive delinquency date after the arrangements to pay are made; and further provided, that no installment payment period of more than thirty-six months shall be approved by the tax assessor/collector.

G.

All installment agreements are subject to limitations of the State Property Tax Code, as amended, the terms of which are incorporated insofar as the State Property Tax Code is more restrictive as to terms and conditions of installment payments.

H.

Interest and penalty shall accrue as otherwise provided by law.

I.

Once the city files a suit prior to the execution of an installment agreement, the city may prosecute any pending delinquent property tax suit involving properties subject to an installment payment agreement to judgment. If a judgment is granted in any such suit, the city may defer enforcement of judgment unless the installment agreement is breached. Failure of the taxpayer to make timely payments shall be a breach of the agreement.

(Ord. 16014 § 1, 2005: Ord. 13235, 1997; Ord. 10481, 1991; prior code § 8-10)

(Ord. No. 17844, § 1, 7-31-2012; Ord. No. 17958, § 1, 2-19-2013)