DATE: March 25, 2025
TO: Board of Supervisors
SUBMITTED BY: Oscar J. Garcia, CPA, Auditor-Controller/Treasurer-Tax Collector
SUBJECT: Hearing on Petition to Rescind March 2024 Tax Sale of APN 085-080-13
RECOMMENDED ACTION(S):
TITLE
Conduct hearing on petition by Bernard J. Austin, Trustee, on behalf of California Pacific Land Trust, to rescind the County's sale of APN 085-080-13, described as "40 AC SW1/4 OF SW1/4 SEC 16 T21R17," open land located near Guijarral Hills, at the County's March 14 through 15, 2024 sale of tax-defaulted properties.
REPORT
The property identified by Assessor's Parcel Number (APN) 085-080-13 (Subject Property) was sold at the County's annual sale of tax-defaulted properties on March 14 through 15, 2024 (Tax Sale). Before the Tax Sale, the Property was assessed to California Pacific Land Trust and Fernandez Elroy Trustee. (Previous Assessee). California Pacific Land Trust owned a 96% interest. The Purchaser of the Property at the Tax Sale was Gutierrez Properties LLC (Purchaser). On January 10, 2025, Bernard J. Austin (Petitioner), as Trustee of the California Pacific Land Trust, submitted a letter petitioning to rescind that sale and requesting a hearing on that petition (Petition). The recommended action allows Petitioner to present his case for rescission and gives the Purchaser an opportunity to present his objections to the petition, if any. This item pertains to a location in District 4.
Staff recommends that your Board deny the petition.
ALTERNATIVE ACTION(S):
There is no alternative action. The Petitioner has a right to a hearing before your Board on this matter, and an obligation to request such a hearing before he may file a lawsuit against the County on this matter, if he wishes to do so (Revenue and Taxation Code ? 3725(a)(1)).
FISCAL IMPACT:
If your Board rescinds the sale, the County would be required to issue a refund to the Purchaser of the amount paid as the total purchase price at the Tax Sale ($120,532.55),...
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