To: Board of Supervisors
From: Auditor-Controller
Agenda Section: Consent
Vote Requirement: Majority
SUBJECT:title
Distribution of Excess Proceeds from Tax Auction of June 2023end
RECOMMENDATION(S):Recommendation
That the Board of Supervisors:
1. Approve the distribution of excess proceeds resulting from the June 2023 of parcels listed on Attachment 1 to the claimants and in the amounts listed for each parcel; and
2. Direct the Clerk of the Board to provide the Humboldt County Auditor-Controller's Office with one (1) fully executed certified copy of the Board order related to this item.
Body
STRATEGIC PLAN:
The recommended actions support the following areas of the Board of Supervisors' Strategic Plan:
Area of Focus: Core Services/Other
Strategic Plan Category: 9999 - Core Services/Other
DISCUSSION:
During June 2023, the Humboldt County Treasurer-Tax Collector's Office sold a number of delinquent property tax parcels using an internet-based public auction website. The date of recordation of the last tax deeds for this auction was June 30, 2023. Some of the parcels sold for more than the amount required to pay the parcel's back taxes and the share of the cost in preparing for and conducting the auction. This excess of sales price over taxes and expenses is referred to as excess proceeds and is available in priority to: lienholders of record prior to the recordation of the tax deed to the purchaser in the order of their priority; and any person with title of record to all of or any portion of the property prior to the recordation of the tax deed to the purchaser. These claimants, or parties of interest, have one (1) year from the date of the recordation of the tax deed to the purchaser to file a claim for excess proceeds.
The Humboldt County Auditor-Controller's Office has completed a review of the claims for excess proceeds and recommends distribution as shown in Attachment 1. Upon the Board's approval of this distribution schedule, the pro...
Click here for full text