DATE: March 11, 2025
TO: Board of Supervisors
SUBMITTED BY: Oscar J. Garcia, CPA, Auditor-Controller/Treasurer-Tax Collector
SUBJECT: Hearing on Rescission of March 2024 Tax Sale of APN 393-180-40S
RECOMMENDED ACTION(S):
TITLE
Conduct hearing on proposed rescission of the County's sale of APN 393-180-40S, described as "SUR RTS TRIANGULAR PAR IN SE1/4 SEC 8 T16R22," located near Mountain View and Dockery in Selma, at the County's March 14 through 15, 2024 sale of tax-defaulted properties.
REPORT
The property identified by Assessor's Parcel Number (APN) 393-180-40S (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 Subject Property was assessed to Diamond Estates LLC (Previous Assessee). The purchaser of the Subject Property at the Tax Sale was 4921 E Tulare LLC (Purchaser). On September 12, 2024, attorney Justin Campagne, on behalf of the Previous Assessee submitted a letter to the Auditor-Controller/Treasurer-Tax Collector (Tax Collector) contesting the Tax Collector's sale of the Subject Property. The Previous Assessee alleged that the notices for the Tax Sale contained a parcel number different from the number on the Previous Assessee's grant deed. That was not correct. But the Tax Collector upon further investigation found that the Tax Collector did list, sell, and deed a property not subject to the power of sale. That is because the legal description for the property to be sold, which was provided by the Assessor, erroneously included both the parcel that was subject to the Tax Collector's power to sell and an adjacent parcel that was not subject to that power. The recommended action allows Previous Assessee and the Tax Collector to present their reasons for rescission and gives the Purchaser an opportunity to present its objections to the petition, if any. This item pertains to a location in District 4.
Staff will recommend that your Board rescind the sa...
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