Item Coversheet

Item Number: 22.



MEETING DATE:  2/21/2017

DEPARTMENT:
TREASURER/TAX COLLECTOR

DEPT HEAD/DIRECTOR: Mary Lou Andrade

AGENDA ITEM PREPARER: Mary Lou Andrade

SBC DEPT FILE NUMBER: 685.2

SUBJECT:

TREASURER-TAX COLLECTOR - M. L. ANDRADE

Approval to rescind sale of Assessment Parcel No. 011-030-006-000.

SBC FILE NUMBER: 685.2



AGENDA SECTION:

CONSENT AGENDA

BACKGROUND/SUMMARY:

Assessment 011-030-006-000 was first offered for sale in the Tax-defaulted property auction sale of August 14-18, 2015.  No bids were received.  It was then offered and sold the following year in Tax-defaulted property auction sale dated May 19-23, 2016.  Per state statute, when a tax deed to a purchaser of property sold by the tax collector is recorded and it is determined that the property should not have been sold, the sale may be rescinded by the board of supervisors with the written consent of the county legal adviser and consent of the purchaser of the property.  In this case, the deed was never recorded per recommendation of legal counsel because the owner came forth to dispute the sale of his property prior to the recordation of the deed.  Subsequently, legal counsel recommended that sale be rescinded because adequate notice was not provided to the owner prior to the second sale.  The property is land only.  The buyer has signed a consent to rescind the sale.  Legal counsel has provided a written recommendation.



BUDGETED:

No

SBC BUDGET LINE ITEM NUMBER:

n/a

CURRENT FY COST:



STAFF RECOMMENDATION:

Recommended that Board of Supervisors grant approval to rescind sale of assessment no. 011-030-006-000 and direct the Auditor and Tax Collector to refund the proceeds, along with interest at the County's pooled rate, of the sale to the buyer.

ADDITIONAL PERSONNEL:
No


BOARD ACTION RESULTS:

Approved per staff recommendation. (5/0 vote)
ATTACHMENTS:
DescriptionUpload DateType
report of sale2/11/2017Backup Material
Letter of Consent by Purchaser2/2/2017Cover Memo
Tax Collector Letter2/2/2017Cover Memo