DATE:
AUGUST 26, 2025
06
TO:
Board of Supervisors
SUBJECT
Title
CHAPTER VIII AGREEMENT NO. 7098 TO PURCHASE TAX-DEFAULTED LAND BY ANZA-BORREGO FOUNDATION (DISTRICT: 5)
Body
OVERVIEW
??When a property owner fails to pay property taxes by the end of the fiscal year, the property becomes tax defaulted. If the property remains tax defaulted for five years, the property then becomes subject to the Treasurer-Tax Collector's Power to Sell. Statutory requirements are met pursuant to the Revenue and Taxation Code ? 3691, et seq. prior to the property being offered at sale. Prior to sale, taxing agencies including the County of San Diego and eligible non-profit organizations are notified of the scheduled sale and provided an opportunity to object to the sale of any of the properties being offered at public auction to acquire that property for public purpose, in accordance with ? 3695 and Chapter VIII of the California Revenue and Taxation Code and County of San Diego Board Policy F-1 Screening of Tax-Deeded Land for Possible Public Use.
?Anza-Borrego Foundation has offered to purchase seven (7) parcels for the purpose of acquiring real property and interests in real property which are located within the boundary of the Anza-Borrego Desert State Park to preserve it as open space for public benefit. The property will be conveyed through a regular procedure to the California Department of Parks to become part of Anza-Borrego Desert State Park to be preserved for generations to enjoy as part of the park. In accordance with Chapter VIII of the California Revenue and Taxation Code, we have prepared the proposed agreement for your approval.?
RECOMMENDATION(S)
CHIEF ADMINISTRATIVE OFFICER TREASURER-TAX COLLECTOR
1. Adopt the Resolution entitled:
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE COUNTY OF SAN DIEGO CONCERNING THE PROPOSED CHAPTER VIII AGREEMENT SALE NO. 7098 OF TAX-DEFAULTED PROPERTY TO ANZA-BORREGO FOUNDATION.
2. Adopt the Agreement approving...
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