Board denies request to rescind two tax-sale deeds for Bear Valley Springs parcels

The Kern County Board of Supervisors on Feb. 24 voted to deny a request to rescind two parcels sold at the March 2025 tax-default auction, concluding the Treasurer-Tax Collector’s office complied with state law and auction terms that place due-diligence responsibility on purchasers.

Treasurer-Tax Collector staff told the board the office followed Revenue and Taxation Code notice and title procedures, that ‘all properties are sold as is,’ and that buyer’s remorse or undisclosed homeowners association (HOA) obligations do not, by themselves, meet the statutory criteria for rescission. Assistant Treasurer-Tax Collector Chase Nunley summarized the office’s review and recommended denial.

Portia Dominguez, speaking for the purchasers, urged the board to rescind the sales of parcel numbers 34434102009 and 34429118002, arguing the county’s auction listing omitted mandatory HOA membership in Bear Valley Springs and that this omission was a material encumbrance that affected the bidders’ decision. Dominguez said the purchasers first learned of HOA liabilities in August and received a follow-up letter indicating roughly $7,000 in additional charges; she told supervisors the HOA annual fee is about $2,700 per parcel.

Dominguez cited Revenue and Taxation Code sections ‘‘37 25’’ and ‘‘37 31’’ (as referenced in her public comments) and said the purchasers acted promptly to seek administrative rescission after discovering the HOA assessments. County staff and county counsel responded that the statutory framework for tax-default sales focuses on title-related defects (for example, probate, bankruptcy, or IRS liens) and does not require the treasurer’s office to research zoning, buildability, HOA status, or other property characteristics beyond title and notice obligations.

Several supervisors acknowledged sympathy for the purchasers’ position but said the treasurer’s office and county counsel reported compliance with required statutes and that changing the office’s practices could impose new burdens on an elected official’s operations. Vice chair/members noted the difference between ‘‘sold as is’’ terms used in tax sales and typical escrow protections in conventional real-estate transactions.

Supervisor Parlier moved to accept staff’s recommendation to deny rescission; Supervisor Couch seconded. The clerk announced the motion carried with a 3-1 tally as recorded in the meeting transcript.

The public hearing closed after the vote; the board adjourned the morning session to reconvene at 2 p.m.

What’s next: The decision denies the administrative rescission request; the transcript records no further board direction to staff on changes to tax-auction notices. Purchasers retain any remedies the law provides outside the administrative rescission process, as discussed during public comment and by petitioners.