The Lake County Board of Supervisors voted 5-0 to distribute $663,489.75 in excess proceeds from Tax-Defaulted Land Sale No. 162 (held May 31, 2024), following a recommendation from the treasurer-tax collector and after reopening the item to incorporate a late claim.

Treasury staff told the board the office had mailed notice and claim forms and required claim submissions no later than one year after the tax-sale deeds were recorded. Staff reported roughly 34 claims were filed (about $435,000 in claimed amounts), with small unclaimed amounts and an unclaimed balance remaining; during presentation an approximate pool figure was described by staff, and county counsel later recited the finalized motion amount of $663,489.75.

The matter included a contested set of claims from heirs of a previously titled owner. Elizabeth Larson, who identified herself as the daughter-in-law of the late Sophie Jensen and the wife of heir John Jensen, asked the board not to give legal effect to a document presented by other claimants (identified in the record as Lisa and Pia Jensen). "The document being relied upon . . . does not meet the statutory requirements for a valid typed will in California," Larson said, arguing the paper lacks the decedent's signature and two witness signatures and urging distribution under intestate succession or referral to Superior Court.

County counsel told the board its authority on excess-proceeds claims comes from Revenue and Taxation Code section 4675(d), which allows the board to require information and proof and to weigh claimant materials when deciding entitlement. "The claims... shall contain any information and proof deemed necessary by the Board of Supervisors to establish the claimant's rights to all or any portion of the excess proceeds," county counsel said while explaining the legal basis for the board's action.

Treasury staff also flagged one additional claimant, Ronald Sanchez, who filed a claim for Parcel 41191350 after the posted deadline. Staff said the claim had been denied administratively because it arrived after the final claim date shown on the uploaded spreadsheet (listed as 07/23/2025), and that the late submission totaled $8,073.45. Sanchez addressed the board and explained a filing error and an office closure that prevented timely filing. Supervisor Sabatier urged allowing the late claim and noted Sanchez was two days late; staff confirmed adding the claim would reduce the unclaimed balance transferred to the General Fund by $8,073.45.

The board initially voted to accept the treasurer-tax collector's recommendation, but after learning a claimant had arrived in person the board reconsidered the item during the same meeting. The board then rescinded its prior action, amended the excess-proceeds spreadsheet to incorporate the Sanchez claim, and approved the amended distribution language. County counsel read the motion language to approve distribution of $663,489.75 from TDLS No. 162, held 05/31/2024, pursuant to Revenue and Taxation Code section 4675, with the amendment to include line-item 26 for Ronald Sanchez. Each motion (reconsideration, rescind, and final approval) passed on 5-0 voice votes.

Board members and staff emphasized they were acting under the narrow administrative authority granted by the code section and that probate determinations (whether a will is valid) properly belong to the Superior Court. The treasurer-tax collector's office said its recommendation followed guidance from the state controller's office and industry trainings.

The board closed the item after the final 5-0 vote and directed staff to implement the spreadsheet adjustments and process the distributions as authorized.