Special Notice / Hearing: None__
Vote Required: Majority
To: Honorable Board of Supervisors
From: Sandie Arnott, Treasurer - Tax Collector
Subject: Claims for Excess Proceeds from the 2023 Tax Sale of Parcel Nos. 037-154-070, 037-257-130, 037-272-010, 037-272-020, 037-273-120, 037-274-010, 037-285-010, 068-244-020, 083-042-090, 083-042-120, 089-013-140
RECOMMENDATION:
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Adopt a resolution authorizing claims for excess proceeds from tax-defaulted sale and authorizing distribution of excess proceeds.
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BACKGROUND:
On 8/22/2023-8/25/2023, the Office of the Tax Collector, with your Board’s approval, conducted a tax sale pursuant to Revenue and Taxation Code section 3691 et seq. By 9/15/2023, all the deeds conveying title to the various purchasers at the auction had been recorded. As provided by Section 4676 of the Revenue and Taxation Code, the Tax Collector provided notice of the right to claim excess proceeds on 9/25/2023 to parties of interest as defined in Section 4675 of the Revenue and Taxation Code. The Tax Collector identified the parties of interest by reviewing records, including Assessor’s and Recorder’s records and lot book reports. Parties of interest have made claims for the excess proceeds from the tax sale of Parcel Nos. 037-154-070, 037-257-130, 037-272-010, 037-272-020, 037-273-120, 037-274-010, 037-285-010, 068-244-020, 083-042-090, 083-042-120, 089-013-140.
DISCUSSION:
Revenue and Taxation Code section 4675 provides for the distribution of the excess proceeds of tax sales. When property is sold for payment of taxes, the “excess proceeds” from the sale, or that portion not payable for taxes, assessments, costs of sale and notice are payable, upon claim, to person having an interest in the property at the time of the sale. After all liens have been satisfied, any person who had title of record prior to the sale is entitled to claim the excess proceeds. It is the responsibility of the Board of Supervisors to act on such claims, which must contain any information and proof deemed necessary by the Board of Supervisors to establish a claimant’s right to all or any portion of the excess proceeds.
The table below lists each parcel sold and for each parcel identifies the amount of excess proceeds, the claimants associated with that parcel, their ownership interest, and the amount claimed by each claimant.
Parcel |
Excess Proceeds |
Claimant |
Interest Portion |
Amount Claimed |
037-154-070 |
$16,581.44 |
Antoinette Lamkin |
30.59% |
$5,072.26 |
037-154-070 |
$16,581.44 |
Steven Degele |
13.92% |
$2,308.14 |
037-257-130 |
$1,848.86 |
Steven Keoni Denison |
100.00% |
$1,848.86 |
037-272-010 |
$7,258.42 |
Margaret Eng |
62.50% |
$4,536.51 |
037-272-020 |
$562.34 |
Margaret Eng |
62.50% |
$351.46 |
037-273-120 |
$3,542.70 |
Mie Dent |
100.00% |
$3,542.70 |
037-274-010 |
$24,258.42 |
Margaret Eng |
62.50% |
$15,161.51 |
037-285-010 |
$219,119.87 |
Wendy Marie Ferrari |
100.00% |
$219,119.87 |
068-244-020 |
$240,405.53 |
Lorraine Masten |
50.00% |
$120,202.77 |
068-244-020 |
$240,405.53 |
Candace Boisserée |
14.16% |
$34,041.42 |
068-244-020 |
$240,405.53 |
Global Discoveries Ltd |
5.00% |
$12,020.28 |
068-244-020 |
$240,405.53 |
Global Discoveries Ltd |
16.67% |
$40,075.60 |
068-244-020 |
$240,405.53 |
V. Kirk Boisserrée |
14.17% |
$34,065.46 |
083-042-090 |
$26,100.88 |
Cuesta La Honda Guild |
Lien Amount |
$19,017.81 |
083-042-120 |
$9,498.04 |
Cuesta La Honda Guild |
100.00% |
$9,498.04 |
089-013-140 |
$13,346.42 |
Butano Canyon Mutual Water Co |
100.00% |
$13,346.42 |
Total Distribution |
|
$534,209.11 |
The Tax Collector has reviewed the information provided by the claimants identified above and believes it sufficient to establish each claimant’s right to their claimed portion of excess proceeds. Further, each of the claimants identified above presented a timely claim, and for each of the properties identified above, no other claims have been filed within the required one-year period.
It is respectively recommended that all of the claims for excess proceeds herein be granted.
County Attorney has reviewed and approved the Resolution as to form.
FISCAL IMPACT:
There is no impact to the General Fund.