Title
Adopt a resolution noticing the Board of Supervisors’ intent to consider, pursuant to Revenue and Taxation Code section 3731, rescinding the tax sale of those properties identified as Assessor’s Parcel Numbers 131-061-008 and 125-151-006, that occurred on or about August 24, 2015
Body
RECOMMENDATION:
It is recommended that the Board of Supervisors adopt a resolution noticing its intent to consider, pursuant to Revenue and Taxation Code section 3731, rescinding the tax sale of those properties identified as Assessor’s Parcel Numbers 131-061-008 and 125-151-006, that occurred on or about August 24, 2015
DISCUSSION:
The above identified parcels, located in north county, were sold at a tax sale auction. It has come to the Board’s attention that the sale may not have been proper. Pursuant to Revenue and Taxation Code section 3731, the Board may consider rescinding the tax sale unless the properties have been sold to a bona fide purchaser for value, or have been subject to a bona fide encumbrance for value. It is therefore necessary and appropriate for the County to provide notice of its intent to consider the rescission through the adoption and recordation of this resolution.
OTHER AGENCY INVOLVEMENT:
The CAO concurs in the recommendation; the Assessor - Clerk - Recorder, and Treasurer - Tax Collector have been consulted on the matter.
FINANCING:
This action has no financial impact to the County.
BOARD OF SUPERVISORS STRATEGIC INITIATIVES:
This action will provide notice that the tax sale of the properties may be rescinded, thereby permitting the Board to consider that action.
Mark a check to the related Board of Supervisors Strategic Initiatives
__Economic Development
_X_Administration
__Health & Human Services
__Infrastructure
__Public Safety
Prepared by: Approved by:
______________________ ______________________
Leslie J. Girard, Charles J. McKee,
Chief Assistant County Counsel County Counsel
enclosures: Resolution