Title
Adopt Resolution to:
a. Authorize the Treasurer-Tax Collector to Sell 68 Specified Tax Defaulted Properties as set forth in the attached Exhibit A at public Auction via the Internet in Accordance with Revenue and Taxation Code section 3691 et. seq. for at least the Minimum Bid.
b. Authorize the Treasurer-Tax Collector to Re-offer any Unsold Properties at a Reduced Minimum Bid at the Conclusion of the Sale or within a 90-day period.
Report
RECOMMENDATION:
It is recommended that the Board of Supervisors, by Resolution:
a. Authorize the Treasurer-Tax Collector to Sell 68 Specified Tax Defaulted Properties as set forth in the attached Exhibit A at Public Auction via the Internet in Accordance with Revenue and Taxation Code section 3691 et. Seq. for at least the Minimum bid.
b. Authorize the Treasurer-Tax Collector to Re-offer any Unsold Properties at a Reduced Minimum Bid at the Conclusion of the Sale or within a 90-day period.
SUMMARY:
In accordance with Section 3694 and 3698 of the California Revenue and Taxation Code, the Tax Collector is required to provide notice to and get approval from the Board of Supervisors to sell certain specified tax-defaulted properties, as more specifically set forth in Exhibit A, at public auction sale for not less than the established minimum price or bid specified on each assessment. The requested action permits the Tax Collector to proceed with this action, comply with State requirements for such sales, and provide the opportunity for the County to recover legitimate delinquent tax revenue.
DISCUSSION:
The collection of delinquent property taxes requires the Tax Collector to offer for sale property upon which taxes remain unpaid. (California Revenue and Taxation Code Section 3692).
The Tax Collector, after receiving authorization to sell from the Board of Supervisors, must notify the California State Controller, all known lien holders of record, and the current property owner at the last known address, of the date of t...
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