DATE:
October 22, 2024
15
TO:
Board of Supervisors
SUBJECT
Title
CHAPTER VIII AGREEMENT NO. 7093 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 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 to acquire that property for public purpose, in accordance with ? 3695 and Chapter VIII of the California Revenue and Taxation Code.
Anza-Borrego Foundation has offered to purchase two (2) parcels of tax-defaulted land that are located within the boundary of Anza-Borrego Desert State Park and will be preserved as open space for public benefit. 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. 7093 OF TAX-DEFAULTED PROPERTY TO ANZA-BORREGO FOUNDATION.
2. Adopt the Agreement approving the sale by Chapter VIII Agreement No. 7093 of two (2) parcels of land, subject to the Treasurer-Tax Collector's Power to Sell for Defaulted Taxes to Anza-Borrego Foundation and authorize execution of said Agreements (two copies) by the Chairperson, attested by the Clerk of the Board of Supervisors.
EQUITY IMPACT STATEMENT
The Treasurer-Tax Collector recognizes the systemic impacts that inequitable policies may create f...
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