Approve Chapter 8 sale of tax-defaulted property and authorize the Chair of the Board of Supervisors to execute the Sale Agreement of parcel 044-020-025 between the County of Yolo and Sacramento Regional County Sanitation District. (No general fund impact) (Haynes)

Approve Chapter 8 sale of tax-defaulted property and authorize the Chair of the Board of Supervisors to execute the Sale Agreement of parcel 044-020-025 between the County of Yolo and Sacramento Regional County Sanitation District.

In Support of All Goals (Internal Departments Only)

Pursuant to California Revenue and Taxation Code §3691, the Tax Collector (as part of the Chief Financial Officer's responsibilities) has the power to sell properties that have been tax-defaulted for five or more years in an effort to return these parcels to active property tax paying status. Chapter 8 of the California Revenue and Taxation Code (§3771, et seq.) authorizes the Tax Collector to offer these tax-defaulted properties to the taxing agencies or eligible non-profit organizations for the purpose of public benefit.

The Sacramento Regional County Sanitation District (Regional San) has requested to purchase parcel 044-020-025-000, a small vacant land subject to the Tax Collector’s power to sell due to defaulted taxes.  The parcel is located within the boundaries of Regional San's South River Sewage Pumping Station and Force Mains at 30030 South River Road, West Sacramento, CA 95691. The parcels surrounding the subject parcel are owned by Regional San, APNs 044-020-004-000 and 044-020-034-000.  It is Regional San's belief that a surveying error may have occurred which resulted in the subject parcel not being properly included with its adjoining parcels (see the district counsel’s letter found in Attachment C).  In absence of the error, the subject parcel would have been included with the adjoining parcels and would not have been subject to property tax assessment.  Taking the above information into consideration, the Tax Collector has determined the appropriate sale price to be $1. 

The request to purchase is approved and signed by the Regional San District Engineer (General Manager) who has been delegated authority to acquire and accept interests in real property on behalf of the district per Attachment B. Additional details on the parcel can be found in Attachment A. 

Pursuant to Chapter 8 of the California Revenue and Taxation Code, taxing agencies or eligible nonprofit organizations have the ability to request to purchase a parcel once it has become subject to the Tax Collector's Power of Sale. For properties currently scheduled for public sale, the request to purchase must be made prior to the first publication to the general public. The application and intent to purchase are submitted to the Tax Collector and reviewed for eligibility requirements. If eligible, the Tax Collector prepares an agreement for completion by the taxing agency or eligible non-profit organization, including a request for the following documents:

• Resolution by the entity's Board authorizing the purchase; and
• Map of description of the survey area, if applicable.

Upon receipt of satisfactory review of these documents, an agreement is presented to the Yolo County Board of Supervisors for approval.  

Upon execution of the agreement by the Board of Supervisors, it is submitted to the State Controller's Office for approval. Once the State Controller's Office has approved the Sale Agreement, notification is provided to parties of interest with a minimum of 45 days prior to the completion of the sale. If the tax-defaulted property is not redeemed, the sale is completed, and the tax deed is recorded.

This item has been reviewed by County Counsel and Sacramento Regional County Sanitation District.

Not Applicable.