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Board rescinds tax sale after county notices included adjacent parcel; purchaser agrees to repay within month
Summary
The Board of Supervisors rescinded a March 2024 tax sale for APN 39318040S after staff found the recorded legal description erroneously included a neighboring parcel; the purchaser said it is prepared to pay outstanding taxes if sale is rescinded.
The Board of Supervisors voted March 11 to rescind a tax sale recorded April 29, 2024, for APN 39318040S after County staff found that the legal description attached to the tax-sale notices and recorded tax-deed erroneously included an adjacent parcel not subject to sale.
Auditor‑Controller and Treasurer‑Tax Collector Oscar Garcia and staff described the discovery: notices and the deed listed APN 39318040S, but the legal description included two parcels. The county’s review found one parcel (the adjacent lot) had entered a payment plan and been redeemed; the other parcel (the 40S lot) had unpaid delinquent taxes and had been sold. Because the legal description governing conveyance wrongly included a non‑subject parcel, staff recommended rescission.
Why it matters: County staff said legal descriptions control title; the incorrect inclusion of an adjacent parcel means the deed conveyed interests the county did not intend to sell. The rescission restores title to the prior owner so they may cure the delinquency.
What happened in the hearing: The purchaser and the purchaser’s counsel — Diamond Estates and their attorney — appeared and told the board they did not intend to claim the adjacent parcel and that they would pay the outstanding balance promptly if the board rescinded the sale. The purchaser’s counsel argued the tax collector had complied with notice statutes and suggested a corrective deed could resolve the matter; county counsel and staff argued that an erroneous conveyance of a whole parcel is the sort of error rescission is intended to cure.
Board action and consequences: The board found the four statutory rescission findings could be made and approved rescission. County staff said rescission returns title to the original owner; the owner must pay the outstanding taxes (including accrued penalties and costs, typically substantial and payable by certified funds) to keep the parcel out of sale in the next cycle. The purchaser will receive the purchase price back with interest as provided by tax-sale law. Staff said the total outstanding for the specific parcel likely exceeds $30,000 if redeemed now.
Ending: The board action resolves a legal conveyancing error by restoring title to the previous owner and preserves the purchaser’s legal remedies (including potential corrective deeds or court remedies) if parties later disagree. The county will reoffer the delinquent parcel for sale if taxes are not paid in the coming year.
