HomeMy WebLinkAboutMINUTES - 10122010 - C.55RECOMMENDATION(S):
ADOPT Resolution No. 2010/508 authorizing the sale of specified tax-defaulted property at
public auction, pursuant to Section 3698 of the Revenue and Taxation Code.
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 and 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
APPROVE OTHER
RECOMMENDATION OF CNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
Action of Board On: 10/12/2010 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: Meredith Boeger
925-957-2806
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 12, 2010
David J. Twa, County Administrator and Clerk of the Board of Supervisors
By: KATHERINE SINCLAIR, Deputy
cc:
C.55
To:Board of Supervisors
From:William J. Pollacek, Treasurer-Tax Collector
Date:October 12, 2010
Contra
Costa
County
Subject:Sale of Tax-Defaulted Property by the County Tax Collector
BACKGROUND: (CONT'D)
for sale, without regard to its boundaries when it became subject to sale (R&T §3691).
The purpose of the sale is to collect 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.
CHILDREN'S IMPACT STATEMENT:
None
ATTACHMENTS
Resolution No. 2010/508
Tax-Defaulted Prop 9.27.10