Memorandum
Date: February 24th, 2026
To: The Honorable Lake County Board of Supervisors
From: Jenavive Herrington, Auditor-Controller/Clerk
Subject: Presentation of Deficit Tax Default Land Sale Letter and Memo
Executive Summary:
At the 12/9/2025 meeting when discussing Item 7.2, the Board requested I bring forth my planned communication (letter and memo) with agencies regarding any repayment due to deficit tax defaulted land sales.
The attached memo provides background regarding the Teeter program in Lake County, as well as other events that affected tax sales - including deficits. This was in an effort to explain how the erroneous overdistribution of property tax revenue occurred.
Software system limitations allowed for erroneous distribution of funds that had not been collected.
For cash flow purposes, I suggest aligning repayment with Teeter distributions, although the actual recovery will come from the revenue account respective to the direct charge overpayment.
Revenue and Taxation codes related to the Teeter program do not apply to the negative apportionment that must occur to recover the overdistribution, as the direct charges in question are not covered under the Teeter program.
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.- and/or Consultant Selection Policy-Compliant (describe process undertaken in "Executive Summary")
? Section 2-38 Exemption from Competitive Bidding (rationale in "Executive Summary," attach documentation, as needed)
? For Technology Purchases: Vetted and Supported by the Technology Governance Committee ("Yes," if checked)
? Other (Please describe in Executive Summary)
Consistency with Vision 2028 (check all that apply): ? Not applicable
? Well-being of Residents ? Public Safety ? Disaster Prevention, Preparedness,...
Click here for full text