Board approves distribution of $1.116 million in excess proceeds from tax-defaulted land sale
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Summary
The Lake County Board of Supervisors approved distribution of $1,116,250.39 in excess proceeds from tax-defaulted land sale No. 161, awarding $784,913.49 to claimants and directing the remaining balance to the general fund after staff review under Revenue and Taxation Code section 4675.
The Lake County Board of Supervisors voted to approve the distribution of $1,116,250.39 in excess proceeds from tax-defaulted land sale No. 161, a sale held May 26, 2023.
The Treasurer-Tax Collector’s office told the board that 109 parcels from that sale generated excess proceeds. Treasurer-Tax Collector Patrick Sullivan and Assistant Treasurer Tax Collector Elizabeth Martinez said $784,913.49 in claims were filed and determined valid; the remaining roughly $331,000 would be deposited to the county general fund under the county’s application of Revenue and Taxation Code section 4675.
The item included a short public hearing. Claimants Mark Carlisle and Marilyn Inman appeared at the hearing to confirm they had filed claims; both affirmed they were not contesting staff’s findings. County staff explained that claimants have up to one year after a tax deed recordation to file a claim and that the office sent 45-day notices before bringing the matter to the board for determination.
Staff flagged one earlier dispute involving a claimant who recorded a parcel in the name of a California limited-liability company, described in staff’s record as TV Phillip (an LLC). The claimant had requested payment in her personal name; county staff said they lacked authority to issue a check in a different name when title and records list the company as owner.
After the hearing, a board member moved to approve the proposed distribution under Revenue and Taxation Code section 4675. The motion passed with all present supervisors voting in favor.
The board’s action directs the Treasurer-Tax Collector to issue payments to the validated parties of interest, consistent with the priorities for lienholders and title holders described in staff’s report, and to transfer unclaimed funds to the general fund.
Treasurer’s office staff said the delay between the sale date and the distribution is driven by the statutory one-year claim filing window and routine claims investigation. Staff also confirmed they provided notice and did not receive any contested filings for today’s proceeding.
