DATE:
October 22, 2024
16
TO:
Board of Supervisors
SUBJECT
Title
CHAPTER VIII AGREEMENT NO. 7094 TO PURCHASE TAX-DEFAULTED LAND BY COUNTY OF SAN DIEGO, DEPARTMENT OF PARKS AND RECREATION (DISTRICT: 1)
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 Revenue and Taxation Code ? 3691, et seq. prior to the property being offered at sale. Prior to sale, taxing agencies 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 in order to acquire that property for public purpose, in accordance with ? 3695 and Chapter VIII of the California Revenue and Taxation Code.
The County of San Diego, Department of Parks and Recreation (DPR) has offered to purchase three (3) parcels of tax-defaulted land to be used for the purpose of open space preserve. The three parcels are adjacent to and will be integrated into the County's existing Dictionary Hill County Preserve, which DPR manages to protect onsite natural resources and provide passive recreational (trail) opportunities to the community. In accordance with Chapter VIII of the California Revenue and Taxation Code, we have prepared the proposed agreement for your approval.
RECOMMENDATION(S)
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. 7094 OF TAX-DEFAULTED PROPERTY TO COUNTY OF SAN DIEGO, DEPARTMENT OF PARKS AND RECREATION.
2. Adopt the Agreement approving the sale by Chapter VIII Agreement No. 7094 of three (3) parcels of land, subject to the Treasurer-Tax Collector's Power to Sell for Defaul...
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