DATE: July 8, 2025
TO: Board of Supervisors
SUBMITTED BY: Oscar J. Garcia, CPA, Auditor-Controller/Treasurer-Tax Collector
SUBJECT: Hearing on Petition to Rescind March 2025 Tax Sale of APN 360-180-30-02
RECOMMENDED ACTION(S):
TITLE
Conduct hearing on petition by Juan R. Sandoval to rescind the County's sale of a 33.3% undivided interest of APN 360-180-30 suffix 02, described as "14.81 AC Par In Por Lot 11 Rico Colony," open land, at the County's March 27 through 28, 2025 sale of tax-defaulted properties.
REPORT
The property identified by Assessor's Parcel Number (APN) 360-180-30 suffix 02 (Subject Property) was sold at the County's annual sale of tax-defaulted properties on March 27 through 28, 2025 (Tax Sale). Before the Tax Sale, the Subject Property was assessed to Juan R & Gudelia G. Sandoval (Previous Assessee). Juan R & Gudelia Sandoval own a 33.3% interest. The Purchaser of the Property at the Tax Sale was Michel Jose (Purchaser), who already owned the other 66.7% undivided interest. On May 6, 2025, Juan R. Sandoval (Petitioner) 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, Jose Michel, of the amount paid as the total purchase price at the Tax Sale ($102,913.30), plus interest at the greater of 3% annually or th...
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