DATE:
August 26, 2025
09
TO:
Board of Supervisors
SUBJECT
Title
CHAPTER VIII AGREEMENT NO. 7101 TO PURCHASE TAX-DEFAULTED LAND BY THE 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 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 in order 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.
?The County of San Diego, Department of Parks and Recreation has offered to purchase two (2) parcels of tax-defaulted land to add to an existing open space preserve, Dictionary Hill County Preserve, in the Spring Valley Community Planning Area. 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. 7101 OF TAX-DEFAULTED PROPERTY TO THE COUNTY OF SAN DIEGO, DEPARTMENT OF PARKS AND RECREATION.
2. Adopt the Agreement approving the sale by Chapter VIII Agreement No. 7101 of two (2) parcels of land, subject to the Treasurer-Tax Collector's Power to Sell for Defaulted Taxes to the County of San Diego, Dep...
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