Memorandum
Date: December 9th, 2025
To: The Honorable Lake County Board of Supervisors
From: Jenavive Herrington, Auditor-Controller/Clerk
Subject: Consideration of Three Year Repayment Plan for Agencies Impacted by Tax Defaulted Land Sales
Executive Summary:
Due to Tax Defaulted Land Sales 160-162, there is a repayment due to Lake County in the amount of $2,138,558.88. This cost is spread across various taxing jurisdictions in Lake County.
The Lake County Auditor’s office is requesting Board approval to offer a three-year repayment plan to the agencies that will align with the two largest annual Teeter distributions in April and December each year. This schedule is being proposed specifically to mitigate budgetary impact on the agencies.
Included as an attachment is a list of agencies and the amount due to be returned to the County.
If not budgeted, fill in the blanks below only:
Estimated Cost: ________ Amount Budgeted: ________ Additional Requested: ________ Future Annual Cost: ________
Purchasing Considerations (check all that apply): ☒ Not applicable
☐ Fully Article X. <https://library.municode.com/ca/lake_county/codes/code_of_ordinances?nodeId=COOR_CH2AD_ARTXPU_S2-38EXCOBI>- and/or Consultant Selection Policy <http://lcnet.co.lake.ca.us/Assets/Intranet/Policy/Policies+$!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:
Approve the Three Year Repayment Plan for Agencies Impacted by Tax Defaulted Land Sales