HomeMy WebLinkAboutMINUTES - 05172005 - C37 r
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TO: BOARD OF SUPERVISORS -
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William J. Pollacek, Treasurer-Tax Collector a; ... r:� � ���:'�-
Costa
FROM:
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DATE: May 17, 2005 c6b County
SUBJECT: Resolution to Apply Five-Year Time Period for Tax Defaulted Non-
Residential commercial Property e.,3 7
SPECIFIC REQUEST(S)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION
RECOMMENDATION:
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APPROVE the resolution to retain the five-year time period for tax defaulted non-residential
commercial
ro ert , pursuant to AB 2144, an act to amend Sections 3361, 3362, 3591, 3691.2,
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3791, 3791.31 3792, and 4217 of the California State Revenue and Taxation Code, relating to
property taxation.
FISCAL IMPACT:
None
BACKGROUND/REASON (S) FOR RECOMMENDATION (SI:
State Assembly Bill (AB) 2144 creates a new category of property, called "nonresidential commercial
property", as defined in the statute. This property would become subject to a power of sale three (3)
years after tax default, rather than the previous five (5) year period following tax default. Under the
lawp rior to AB 2144, all property on the roll became subject to power of sale five (5) years after tax
default. The new statute creates two different classes of property with different power-of-sale
periods, and applies to property that becomes tax defaulted on or'after January 1, 2005. The bill
specifically des that the Board of Supervisors may elect to retain the five (5) year period for all
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properties, which is the purpose of this board order and resolution.
The tax collector has several statutory duties when a property becomes subject to a power of sale,
including the duty to make several notices and filings, and to attempt to sell the property within four
ears of the power of sale. However, County tax records do not distinguish between properties as
defined in AB 2144, and could not be made to do so without significant upgrades requiring substantial
time and money. Approval of this resolution and board order would eliminate the need to upgrade the
Assessor's records by continuing the current practice.
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CONTINUED ON ATTACHMENT: _---~'FYES SIGNATURE:
RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATIQNo6F BOARD COMMITTEE
APPROVE OTHER
SIGNATURE(S):
ACTION OF BO ON MAY 179 2005 APPROVED AS RECOMMENDED XX OTHER
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VOTE OF SUPERVISORS I HEREBY CERTIFY THAT THIS IS A TRUE AND CORRECT
COPY OF AN ACTION TAKEN AND ENTERED ON MINUTES OF
THE BOARD OF SUPERVISORS ON THE DATE SHOWN.
XX UNANIMOUS(ABSENT NONE )
AYES: NOES:
ABSENT: ABSTAIN:
Contact:
Cc: Treasurer-Tax Collector's Office ATTESTED MAY 171 2005
JOHN SWEETEN,CLERK OF THE BOARD OFSUPERVISORS
AND COUNTY ADMINISTRATOR
BY: ,DEPUTY
RESOLUTION NO. 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 COMMERICAL PROPERTY
WHEREAS. Assembly Bill 2144 (Stats 2004, chapter 944, section 3.5), 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
which is shorter than the previously required period of five(5)years; and
default of taxes, I&
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
WHEREAS, 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: I hereby certify that this is a true and correct
Ayes 5-0 Noes NONE
Abstain Absent copy of an action taken and entered on the
minutes of the Board of Supervisors on the
SO ORDERED date shown. MAY 1Z. 2005
ATTESTED:
JOHN SWEETEN, Clerk of the Board
Of Supery ors and County Administrator
RESOLUTION NO. 2005/302 B
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