DATE: July 9, 2024
TO: Board of Supervisors
SUBMITTED BY: Oscar J. Garcia, CPA, Auditor-Controller/Treasurer-Tax Collector
SUBJECT: Revised Distribution of Excess Proceeds Resulting from 2022 Sale of Tax-Defaulted Property (APN 053-322-06)
RECOMMENDED ACTION(S):
TITLE
Approve Resolution revising the distribution of excess proceeds resulting from the March 2022 sale of tax-defaulted property identified by Assessor's Parcel Number (APN) 053-322-06 in the aggregate total amount of $19,321.64.
REPORT
On May 21, 2024, your Board adopted Resolution 24-172 distributing the excess proceeds from the sale of tax-defaulted properties that was conducted on March 11-14, 2022 (2022 Tax Sale). That distribution included an order to pay a total of $19,321.64 on two claims for excess proceeds from Tax Sale item #113, APN 053-322-06, including $10,572.02 to claimant Patricia A. Ramirez, DBA Albert Ramirez Bail Bonds (Ramirez), as a lienholder, and $8,749.62 to claimant Alan A. Spolsdoff, as titleholder. One week after your Board adopted that resolution, and before the excess proceeds were distributed, Ramirez informed the Auditor-Controller/Treasurer-Tax Collector's office (AC/TTC) that their lien had been satisfied. They subsequently submitted documentation of that satisfaction and a formal withdrawal of their claim. The purpose of this item is to revise the distribution so that Spolsdoff receives all $19,321.64 of the excess proceeds from the property. This item pertains to a location in District 4.
ALTERNATIVE ACTION(S):
Revenue and Taxation Code section 4675, subdivision (e), requires the Board to distribute excess proceeds. The Board may direct staff to return with additional information before approving the recommended resolution.
FISCAL IMPACT:
The 2022 Tax Sale excess proceeds are the remaining proceeds after all delinquent taxes, penalties, costs, and fees have been collected by the County of Fresno. The recommendation only revises the distribution of the same f...
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