06-F Tax Proposal - McCreary - Laserfiche WebLink

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C. INSTALLMENT PAYMENT AGREEMENTS Some delinquent taxpayers are unable to pay the entire amount due in a single payment, and many of our clients have adopted policies that permit installment payment agreements. Such policies vary among jurisdictions, and we comply with any payout arrangement or policy adopted by our clients. Accordingly, we provide the following support program for installment payment agreements: 1. Consultation and Review of Existing Program. We consult with the tax collector and review policies and procedures regarding installment payment agreements. Where there is no conflict with existing policy, we recommend the following: a) While the Tax Code permits agreements to extend as long as 36 months, the payment agreement should provide for complete satisfaction of the delinquency in the shortest possible time. b) If an agreement is signed before litigation, a suit will not be filed so long as the agreement is current. c) Agreements signed after suit has been filed should permit judgment to be taken. The agreement will be continued post-judgment, and the judgment will not be enforced so long as the agreement is current. 2. Preparation of Installment Payment Agreements. After consultation and review of the current program, the tax office may choose to continue with the existing forms and procedures. However, we redesign forms to be used by the tax office upon request of the tax collector. Additionally, our office assumes all of the responsibility of generating installment agreements and securing the necessary signatures of the property owners. 3. Monitoring Compliance with Installment Payment Agreements. Immediately upon receipt of notification that an installment agreement has been signed, that account is coded in the tax office computer and in our system. We maintain copies of all payment agreements. MVBA will monitor all installment payment agreements for compliance. 4. Enforcing Compliance with Agreements. In the event a taxpayer defaults on an installment agreement, we send a notice of cancellation of the payout agreement and begin the next step in the collection process. McCreary, Veselka, Bragg & Allen 16