Memorandum
 
 
Date:                                          08/20/2024
 
To:                                          The Honorable Lake County Board of Supervisors
 
From:                                          Patrick Sullivan, Treasurer - Tax Collector
 
Subject:                     Consideration of Rescission of Tax Deed Hearing for property located at 9802 Venturi Dr, Cobb, CA (APN 052-092-020-000)
 
 
Executive Summary:
 
The Lake County Board of Supervisors will hold a hearing to consider the potential rescission of the tax sale completed on June 4th, 2024 for 9802 Venturi Dr (APN 052-092-020-000).
 
Wen Ni purchased had the winning bid and owes a total of $100,245.55.  Ms. Ni’s deposit of $5,000.00 has been credited towards this amount for a total remaining balance of $95,245.55.
 
Ms. Ni contends that she was unaware there was no longer a home on the property following a fire, and that the sale should be rescinded with her deposit refunded.
 
The Treasurer - Tax Collector opposes this rescission and asserts that the tax sale was procedurally correct. 
 
In the event the Board of Supervisors grants a recission, a refund will be issued to the purchaser or a successor in interest for the purchase amount, plus interest pursuant to Revenue and Taxation Code §3731(b)(2)(A)).
 
 
 
If not budgeted, fill in the blanks below only:
Estimated Cost: ________ Amount Budgeted: ________ Additional Requested: ________ Future Annual Cost: ________  
 
Purchasing Considerations (check all that apply):                                          ☐ Not applicable
 
☐ Fully Article X. <https://library.municode.com/ca/lake_county/codes/code_of_ordinances?nodeId=COOR_CH2AD_ARTXPU_S2-38EXCOBI>- and/or Consultant Selection Policy <http://lcnet.co.lake.ca.us/Assets/Intranet/Policy/Policies+$!26+Procedures+Manual/Ch4_2021v2.pdf>-Compliant (describe process undertaken in “Executive Summary”)                     
☐ Section 2-38 <https://library.municode.com/ca/lake_county/codes/code_of_ordinances?nodeId=COOR_CH2AD_ARTXPU_S2-38EXCOBI> Exemption from Competitive Bidding (rationale in “Executive Summary,” attach documentation, as needed)                     
☐ For Technology Purchases: Vetted and Supported by the Technology Governance Committee <http://lcnet.co.lake.ca.us/Assets/Intranet/Intranet+Forms/Information+Technology/AdvPlan.pdf> (“Yes,” if checked)
☐ Other (Please describe in Executive Summary)
Consistency with Vision 2028 <http://www.lakecountyca.gov/Government/Directory/Administration/Visioning/Vision2028.htm> (check all that apply):                                                               ☐ Not applicable
☐ Well-being of Residents                                          ☐ Public Safety                                                               ☐ Disaster Prevention, Preparedness, Recovery                     
☐ Economic Development                                          ☐ Infrastructure                                                               ☐ County Workforce                     
☐ Community Collaboration                     ☐ Business Process Efficiency                     ☐ Clear Lake                                                               
 
Recommended Action:  Deny the petition to rescind the tax sale of 9802 Venturi Dr (APN 052-092-020-000).