10-0907

Transcription

10-0907

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Page 1 of 1
Fulton County Board of Commissioners
Agenda Item Summary: Item #1 0 -090 7
BOC Meeting Date
FULTON COUNTY
9/15/2010
Requesting Agency
Commission Districts Affected
Tax Commissioner
Requested Action (identify appropriate Action or Motion, purpose, cost, timeframe, etc.)
Approval of the attached Personal Property Insolvent List by the Board of Commissioners for write
off of uncollectible p ersonal property taxes.
Requirement for Board Action (Cite specific Board policy, statute or code requirement)
Write off uncollectible delinquent personal property taxes in accordance with O.C.G.A §48-5-129
and O.C.G.A §48-5-133.
Is this Item Goal Related? (If yes, describe how this action meets the specific Board Focus Area or Goal)
q
Yes
X
No
Summary & Background
(First sentence includes Agency recommendation. Provide an executive summary of the action that gives an
overview of the relevant details for the item.)
In order to write off uncollectible delinquent personal property taxes in accordance with O.C.G.A
§48-5-129 and O.C.G.A §48-5-133 and remove from the Delinquent Digests, the Tax Commissioner
is required to present the insolvent list to the county governing authority. The Tax Commissioner
has made every effort to collect these taxes and verily believes that taxpayers on the list have no
property from which the tax can be collected. All accounts listed were coordinated with the Tax
Assessors Office (Personal Property Division) and these accounts have been declared inactive
parcels by that office. Accounts are considered inactive by that office when the business address is
clear of furniture, fixtures, business equipment and has no pending lease for operations.
Additionally, a Levy Team from the Delinquent Tax Division of the Tax Commissioner's Office has
visited each business address and made attempts to locate the owner of the business to determine
if they may be operating in another location. This office has also utilized research tools including
Georgia Secretary of State, web search White business pages, Zabasearch, Hoovers, Google and
Yahoo as well as checking with landlords and neighboring business. A file with documentation of
fiction is maintained for each account.
Fiscal I mpact/ Funding Source
(Include projected cost, approved budget amount and account number, source of funds, and any future funding
requirements.)
N/A/
Exhibits Attached
(Provide copies of originals, number exhibits consecutively, and label all exhibits in the upper right corner.)
List of Errors and Releases for Insolvent Personal Property Accounts
Source of Additional Information
(Type Name, Title, Agency and Phone)
Terry L. Noble, Tax Administrator, 404-613-0116
Agency Director Approval
County Manager's
Approval
Typed Name and Title
Phone
Arthur E. Ferdinand, Tax Commissioner
404-613-0114
Date
Revised 03/12/09 (Previous versions are obsolete)
List of Errors and Releases / Insolvent Personal Property Accounts
September "2010"
ers Name
American Environmental
Athletic Appeal Ltd
Atlanta South Ambulance Inc
Atlantic Engineering Assoc Inc
K B Inc dba Marras Seaford Grill
B J's Kitchen Showcase Inc
Benefit Services Corp
Benz Connection Ltd The
Breaking Visual
C M Squared Inc
Camy Enterprise Inc
Chianti Village Cafe
Clarklift of Atlanta
Clarklift of Atlanta
Country Road Ltd
dba Jack & Jill Children Boutique
rtners dba Jimmy P's Sports Bar
D & G Container Co
ia L dba Elm Street Furniture Co
estments Inc dba Roses & Crown
mpany dba Derek Lawford Pubs
Years
2003
2003
2003-2004
2004
2003
2003-2005
2004-2005
2003-2005
2003-2004
2003-2004
2003-2004
2003-2004
2003
2003
2003-2006
2003-2008
2004
2003-2004
2003-2004
2003-2008
2007-2008
Amount
$ 24,944.71
$
6,360.48
$ 11,142.86
$
1,302.44
$
2,095.96
$ 18,782.31
$ 118,046.69
$
5,573.58
$
714.22
$
1,793.63
$ 11,865.83
$ 11,497.27
$ 146,355.36
$ 81,014.43
$ 13,302.79
$ 11,695.97
$
7,494.58
$ 19,871.76
$ 11,343.22
$ 10,293.15
$
557.01
Reason
Out of Business No Property
E B C Fulton Enterprises Inc
E B C Roswell Summit Inc
Eclectric Electric Inc
Ehatchery LLC
El Mexicano Mexican Restaurant
Famous Bargain Music Inc
Fishmon ger Seafood Grill
Fricks Firestone Advertising
2003-2004
2003
2007-2008
2004-2005
2003-2004
2003
2004-2008
2003-2004
G & G Restaurant Inc 2005
$
$
$
$
$
$
$
$
$
2005-2008
2003
2008-2009
2007-2009
2007
2007-2009
2003
2004
2003-2004
$
$
$
$
$
$
$
$
$
Healthtek Chiropractic 2003-2004
$
Isle
Gallery
Goin g to the Coast LLC
Great Hospitality LLC
Great Hos pitality LLC
GWF LLC dba See g ers
Grusa Centers Inc
Harvest Moon Cafe
Hasan Khalilah
Health S pot Inc
Healthy Ways LLC
Imagemil Studios Inc
I Zimbra Inc
Jalia Enterprises Inc
James D. Cofer Inc
Jasani Enterprises Inc
J Ri pples
K A Restaurant Grou p
Koplins Kloset LLC
2003
2003-2005
2003-2006
2005-2008
2004-2006
2003-2004
2004-2005
2005
2006
2,532.56
4,604.67
2,716.40
19,952.38
1,406.02
6,908.71
13,395.33
4,159.30
Out of Business No Pro perty
Out of Business No Prop erty
2,331.19 Out of Business No Property
9,815.38
9,792.65
8,075.43
9,962.32
10,288.44
828.03
3,320.78
21.77
7,489.32
2,046.23 Out of Business No Pro p erty
$
$ 11,550.79 Out of Business No Pro perty
$ 13,818.63 Out of Business No Property
$
5,938.52 Out of Business No Pro perty
$ 178,380.33 Out of Business No Pro perty
$
4,401 .69 Out of Business No Pro perty
$
$
561.50 Out of Business No Pro perty
$
Mash N Go Inc 2006-2008
$
Matich Vic & Matich Delores 2003-2007
$
2006
2006
2003-2004
2003-2005
2004
2005-2008
$
$
$
$
$
$
323.12
3,460.32
1,332.12
5,414.61
14,637.62
3,848.53
Norstan Apparel Shops Inc 2005-2008
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
709.26
636.52
3,052.70
84,110.48
176.88
13,981.07
45,990.85
1,775.59
80,275.21
10,263.37
29,724.47
7,309.01
1,030.71
4,041.54
3,953.15
23,079.84
5,319.35
4,656.52
4,146.86
Mavpac Equipment & Film Inc
McColgan Irish Public House
McCray Brothers Funeral Home
Najee dba 1st & 10 Sports Wings
Nam an In
Norstan Apparel Shops Inc
Nuriel LLC
Ochs Robert C PE PC
One Wed System
Operant Material Solutions
0 Red Wine
Panoply Design Inc
Pao Chen Tsay Enterprises Inc
Paradigm Direct Marketing Inc
Past & Present LTD
Piping & Equipment Co
Piping & Equipment Co
Premier Ladies Only
Proact Technologies
Quality Pallet System of Atlanta
Quantum Trading Corp
R L Washington Enterprise Inc
ne James M dba Hubcap Daddy
Robinson Natasha
Rose of Sharon Church Supplies
2006
2003
2003
2005-2008
2004
2003-2004
2003-2008
2003
2004-2007
2003-2004
2003-2005
2004-2005
2003
2003
2003-2004
2003-2005
2003-2005
2003-2004
2003-2004
Shivshi Inc dba Gorin's Cafe
Sims Moss Kline & Davis LLP
Ski ppy Musket Inc
Sofa and Chairs of N C Inc
Soulfood Concepts Inc
Southeastern Furniture
est Partners dba Bridgetown Grill
est Partners dba Bridgetown Grill
S W B Inc
TRHS Inc
Tortorici & Randolph Inc
U M I Enterprises
Inc dba Cottman Transmissions
Urban Advisors Inc
Urbane Tan
U S Online Communications LLC
Video Post Inc dba Brick House
ramer Inc dba The Art Emporium
W Henry Toler ill, Attorney
WTJH Willis Broadcast Inc
Williamsport Wirerope Works
Williams Wilson R
Wolff Tan
2004
2003
2003
2003-2005
2003-2004
2003
2003-2005
2004-2007
2003-2004
2005-2006
2003-2004
2003-2004
2003-2005
2003
2005
2003-2005
2003-2006
2006-2007
2003
2004
2003-2004
2004
2004
Yong Kun Han 2003
Yoon Yeo Ran
York Styles
Zake Inc
Zepernick Inc
2004
2003-2004
2003-2004
2003
$
814.39
$
938.27
$ 16,509.47
$
6,897.82
$ 38,669.31
$
2,123.93
3,398.06
$
$
3,028.98
$
5,082.28
$ 11,904.45
3,485.60
$
493.53
$
$
1,073.84
$
457.71
907.42
$
$
6,240.24
$ 137,185.79
$
1,357.30
646.06
$
28.90
$
$ 10,080.93
$
124.67
263.32
$
$
$
$
$
$
601.76
5,553.39
3,482.74
602.53
e undersigned officer, duly authorized by law to administer oaths, Arthur E. Ferdinand, Tax Commissioner of
after first being sworn, deposes and states as follows: I attest that I have made every effort in my power to
-referenced personal property parcels and I verily believe that the taxpayers listed have no property from which
before
Arthur F. Ferdinand, Tax Commissioner
me this
day
of
Board of Commissioners voted approval of the list of insolvent properties.
:
John H. Eaves, Chairman
Fulton County Board of Commissioners

10-0907

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