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2022-05 Department of Finance Real Property Tax Division Revenue Cycle Management
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2022-05 Department of Finance Real Property Tax Division Revenue Cycle Management
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Chapter 5 <br />Active Parcels <br /> PAYMENT FLAN <br />Active Parcels. <br /> <br />Bar Chart. <br /> <br />1st Bar: 9.2 Million in Active, <br /> <br />2nd Bar: 5.7 Million in less than 2 years, and <br /> <br />3rd Bar: 0.5 Million in payment plan. <br /> <br />Pie Chart. <br />Active, 59.91%; <br />Less than 2 years, 36.94%; and payment plan, 3.15%. <br /> <br />Status, Parcel Count, and Dollars Owed. <br /> <br />Active Parcels. <br />Active, 2910 parcels, $9,238,529.18; <br /> <br />Less than 2 years, 7289 parcels, $5,695,660.60; & <br /> <br />Payment Plan, 51 parcels, $485,777.63. <br /> <br />Total: 10250, $15,419,967.41. <br /> <br /> <br />Figure 3,data provided by RPT,compiled courtesy OCA. <br /> <br />RPT's Category Definitions <br /> • Less than two years - Parcels which were formerly delinquent greater than two years, <br /> which are currently delinquent but less than two years —this is used as a watch list <br /> • Active - Greater than two years delinquent, subject to a tax foreclosure action, does not <br /> have restricting conditions <br /> • Payment Plan - Payment plan has been executed <br /> <br />Audit Activity <br />To verify the active parcel section, we conducted the following audit activities: <br /> • Interviewed staff <br /> • Reviewed the 316 Report- Aged Parcel Detail Report <br /> • Reviewed the 510 Report -Accounts Receivables Report <br /> • Reviewed Chapters 19-7 to 19-9 and 19-23 of the Hawaii County Code <br /> • Reviewed Section 3.48 of the Maui County Code <br /> • Interviewed Maui County Real Property Tax Administrator <br /> • Benchmarked industry practices for revenue cycle management <br /> <br /> <br />27 Page <br />
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