HomeMy WebLinkAboutMINUTES - 10062009 - C.70RECOMMENDATION(S):
ADOPT resolution authorizing the sale of specified tax-defaulted property at public auction,
pursuant to Section 3698 of the Revenue and Taxation Code, as recommended by the
County Treasurer-Tax Collector.
FISCAL IMPACT:
There is no impact to the General Fund. All costs will be recuperated from the proceeds of
the sale.
BACKGROUND:
The Tax Collector has the authority to sell tax-defaulted property that is subject to the power
of sale (Revenue and Taxation Code §3691). Written approval of the Board of Supervisors
(R&T §§3694 & 3698) is required to sell property at public auction (R&T §3692) to the
highest bidder at the time and place fixed for sale (R&T §3706).
Property that has been tax-defaulted for five or more years and is subject to the Tax
Collector's power to sell may be sold. All or any portion of a property may be offered for
sale, without regard to its boundaries when it became
APPROVE OTHER
RECOMMENDATION OF CNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
Action of Board On: 10/06/2009 APPROVED AS RECOMMENDED OTHER
Clerks Notes:
VOTE OF SUPERVISORS
AYE:John Gioia, District I
Supervisor
Gayle B. Uilkema, District II
Supervisor
Mary N. Piepho, District III
Supervisor
Susan A. Bonilla, District IV
Supervisor
Federal D. Glover, District V
Supervisor
Contact: Russell Watts,
957-2801
I hereby certify that this is a true and correct copy of an action taken and entered on the minutes of the Board
of Supervisors on the date shown.
ATTESTED: October 6, 2009
David J. Twa, County Administrator and Clerk of the Board of Supervisors
By: EMYL. SHARP, Deputy
cc:
C.70
To:Board of Supervisors
From:William J. Pollacek, Treasurer-Tax Collector
Date:October 6, 2009
Contra
Costa
County
Subject:Sale of Tax-Defaulted Property at Public Auction
BACKGROUND: (CONT'D)
subject to sale (§3691).
The purpose for the tax sale is to collect the unpaid taxes. Offering property for sale
achieves this, either by collecting the unpaid taxes from the proceeds of the sale or
through redemption by the assessee.
Any person or entity, including cities, taxing agencies, revenue districts, and the State,
may purchase property at a public auction (§§3691 and 3705). The only exception to
eligible purchasers is the Tax Collector, who conducts the sale, or his/her employees (GC
§1090).
If a parcel is redeemed before the close of business on the last business day prior to the
date of sale, the power to sell is automatically nullified and the parcel will be withdrawn
from the sale. If a parcel is redeemed within 90 days of the scheduled sale, $150 will be
collected to reimburse the County for costs incurred in preparing to conduct the sale
(§4112).
CONSEQUENCE OF NEGATIVE ACTION:
If not approved, the Annual Tax Collector's Public Auction will not proceed and property
taxes will not be collected.
ATTACHMENTS
Resolution No. 2009/469
2010 Auction LIst