REPORT/RECOMMENDATION TO THE BOARD OF SUPERVISORS
OF SAN BERNARDINO COUNTY
AND RECORD OF ACTION
March 25, 2025
FROM
ENSEN MASON, Auditor-Controller/Treasurer/Tax Collector
SUBJECT
Title
Petition to Rescind Tax Deed of Assessor's Parcel Number 0333-082-17-0000
End
RECOMMENDATION(S)
Recommendation
Adopt Resolution granting the Petition to Rescind Tax Deed of Assessor's Parcel Number 0333-082-17-0000, by Petitioner ADAD, LLC, rescinding the tax deed (Document Number 2024-0148624) recorded on June 27, 2024.
(Presenter: Ensen Mason, Auditor-Controller/Treasurer/Tax Collector, 382-7000)
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 0333-082-17-0000 (Subject Property) was sold at Tax Sale #374 on June 7, 2024, for $188,307. Of this amount, $188,257 was used to satisfy current and defaulted taxes, interest, penalties, and costs; and the remaining $50 was excess proceeds. Subsequent to the tax sale, an additional payment of $1,078 was also made by the purchaser.
Approval of this item will grant the Petition to Rescind Tax Deed by Petitioner ADAD, LLC, which will result in a refund of the purchase price and subsequent tax payment made ($189,385), plus interest calculated at the County Pool apportioned rate as specified in California Revenue and Taxation Code (RTC) section 5151. The total $189,335 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 $50 will be refunded from the trust account where it currently is being held.
If the Board of Supervisors (Board) does not grant the Petition to Rescind Tax Deed, taxing entities, including the County General Fund, will not be impacted.
BACKGROUND INFORMATION
Pursuant ...
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