A Merced County supervisor raised objections to an agenda item that removed delinquent tax accounts from the active roll, saying the county should explain how it will continue to hold debtors accountable after removal.

Supervisor Henry Rivera told the Board of Supervisors he would vote no on the Treasurer-Tax Collector item and said county staff should be present to answer questions about the list of accounts proposed for removal. “I will be voting no on this item because I feel that it's important that if you have an item on the agenda, that anytime a question could be answered, somebody should be here,” Rivera said during public comment.

Rivera noted the package included many small balances, including one account listed at $26.30, and also some larger amounts tied to aviation. He asked what steps the county takes to avoid losing accountability for taxes once accounts are removed from the active role.

The Treasurer-Tax Collector item appeared on the consent calendar as item 27. The board opened public comment on the item during the meeting and a motion to approve consent calendar items (1–15 earlier in the meeting) had passed; the record shows the Treasurer-Tax Collector item was on the consent agenda and discussed briefly during the public-comment period.

Board members did not debate Rivera’s concerns at length on the record during the meeting. The transcript shows the item moved forward as part of routine consent business; specific follow-up actions or a staff response to Rivera’s questions were not recorded in the meeting minutes.

Rivera’s public remarks raised two questions board staff may need to clarify at a later meeting or via staff response: what thresholds guide removal of accounts from the active roll, and how the county monitors or collects taxes after an account is administratively removed.