HomeMy WebLinkAboutMINUTES - 05172005 - 2005 RES 302 RESOLUTION O. 2005/.302
Contra Costa County Administration'Building,
Martinez, California
DATE: MAY 17, 2005
A RESOLUTION OF THE BOARD OF SUPERVISORS
OF THE COUNTY OF CONTRA COSTA--APPLY FIVE-YEAR TIME PERIOD FOR
TAX-DEFAULTED NON-RESIDENTIAL COI«RICAL PROPERTY
WHEREAS. Assembly Bill 2144 (Stats 2004, chapter 944, section 35), which'
became effective January 1, 2005, amends California Revenue and Taxation Code section 3691 to
allow for a'three (3) year period after which non-residential commercial property may be sold'for
default of taxes,which is shorter than the previously required period of five(5)years; and
WHEREAS, Assembly Bill 2144 allows a County to elect by ordinance or
resolution to opt out of the three-year default period and continue the five-year default period non-
residential commercial property,retaining the current practice;and
WHEREAS, the previous time period for which'any property could be in<default of
its taxes prior to the power of sale was a uniform five (5) years, and this legislation allows a split
roll by allowing a'three(3)year period for some properties and a five(5)year period for others;and
WHEREAS,the Assessor's Roll does not currently distinguish between the different
kinds of property subject to the two default periods; and
WIEREAS, the Assessor's Roll would have to be enhanced to provide ;,this
information to the Tax Collector, at possibly considerable cost to the County general fund;
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS
OF THE COUNTY OF CONTRA COSTA AS FOLLOWS:
Section 1. The above recitals are true and correct.
Section 2. The Board hereby approves the;continuation of the five-year period
for tax-defaulted non-residential commercial property in accordance'with California Revenue and
Taxation Code section 3691(a)(1)(B):
Section 3. This resolution shall apply to property that becomes tax defaulted on
or after January 1 2005.
SUPERVISORS:
A es 5-0 Noes NONE Abstain Absent 1 hereby certify that this is a true and correct
Y copy' of an action taken.,and entered on the
minutes of J,the Board of Supervisors on the
SO ORDERED date shown.
ATTESTED: Fav 1 2t)t)5
JOHN SWEETEN, Clerk of the Board
of Supervisors and County Administrator
RESOLUTION NO. 2005/302 By Deputy