Top Delinquent Taxpayers
The City of Los Angeles Municipal Code (LAMC) 21.15(n) directs the Office of Finance to publish a list of the top tax delinquencies in excess of $100,000. Before we publish the list, we mail each taxpayer who may potentially be on the list a certified letter, return receipt requested. The letter provides them an opportunity to voluntarily settle their liability.
To avoid being on the list or to be removed from the published list, taxpayers must do one of the following:
Publishing delinquent taxpayers on the list does not prevent the Office of Finance or its agents from pursuing other collection actions.
Delinquent taxpayers who appear on the list can contact the Office of Finance at (213) 978-7900 or send correspondence to:
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