DATE:
August 26, 2025
07
TO:
Board of Supervisors
SUBJECT
Title
CHAPTER VIII AGREEMENT NO. 7099 TO PURCHASE TAX-DEFAULTED LAND BY THE SAN DIEGO RIVER PARK FOUNDATION (DISTRICT: 2)
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 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 San Diego River Park Foundation has offered to purchase one (1) parcel of tax-defaulted land for the purpose of acquiring certain properties for their wildlife, watershed, scenic, recreational and other values. The San Diego River Park Foundation will use the vacant land for wildlife conservation and public recreation; no development will be done. 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
Adopt the Resolution entitled:
1. A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE COUNTY OF SAN DIEGO CONCERNING THE PROPOSED CHAPTER VIII AGREEMENT SALE NO. 7099 OF TAX-DEFAULTED PROPERTY TO THE SAN DIEGO RIVER PARK FOUNDATION.
2. Adopt the Agreement approving the sale by Chapter VIII Agreement No. 7099 of one (1) parcels of land, subject to the Treasurer-Ta...
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