REPORT/RECOMMENDATION TO THE BOARD OF SUPERVISORS
OF SAN BERNARDINO COUNTY
AND RECORD OF ACTION
September 24, 2024
FROM
ENSEN MASON, Auditor-Controller/Treasurer/Tax Collector
SUBJECT
Title
Resolution Rescinding the Tax Sale of Assessor's Parcel Number 0507-101-03-0000
End
RECOMMENDATION(S)
Recommendation
Adopt Resolution rescinding the tax sale of Assessor's Parcel Number 0507-101-03-0000, located in Fort Irwin.
(Presenter: Diana Atkeson, Assistant Auditor-Controller/Treasurer/Tax Collector, 382-7004)
Body
COUNTY AND CHIEF EXECUTIVE OFFICER GOALS & OBJECTIVES
Operate in a Fiscally-Responsible and Business-Like Manner.
FINANCIAL IMPACT
Approval of this item will not result in the use of additional Discretionary General Funding (Net County Cost). Assessor's Parcel Number 0507-101-03-0000 (Subject Property) was sold at Tax Sale #373 on August 31, 2023, for $11,313. Of this amount, $3,278 was used to satisfy current and defaulted taxes, interest, penalties, and costs. Subsequent to the tax sale, an additional payment of $304 was also made by the purchaser.
Approval of this item will rescind the tax sale which will result in a refund of the purchase price and subsequent tax payment made ($11,617), plus interest calculated at the County Pool apportioned rate as specified in California Revenue and Taxation Code (RTC) section 5151. The total $3,582 used to satisfy taxes and costs will be deducted from future tax apportionments to taxing entities, including the County General Fund. The remaining amount of $8,035 will be refunded from the trust account where it currently is being held.
If the Board of Supervisors (Board) does not approve to rescind the tax sale, taxing entities, including the County General Fund, will not be impacted.
BACKGROUND INFORMATION
Pursuant to RTC section 3691, the Tax Collector has the power to sell properties that have been tax-defaulted for five or more years in an effort to return these properties to active...
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