HomeMy WebLinkAbout05-033~~r ~~
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~:.~,..,.~~ Rc~solufion No. 05-033
A RESOLl1'CION OF THE BOARD OF SUPERVISORS OF THE COl1NTY OF BUTTE
TO APPLY FIVE-YEAR TIME PERIOD FOR TAX-DEFAULTED NON-RESIDENTIAL
COMMERCIAL PROPERTY
WHEREAS. Assembly Bill 2144, which became effective January 1, 200.5, amends
California Revenue and Taxation Code Section 3691 and will require the County Tax Collector to
attempt to sell tax-defaulted Non-residential Commercial Property at Public Auction within 3 years
after the property becomes tax-defaulted; and
WHEREAS, the current tax-defaulted time period for all property is five years and
this new legislation will create asplit-roll for commercial properties in redemption; and
WHEREAS, this new tax-defaulted requirement will require extensive
enhancements and improvement to the current property tax computer system and added expense to
the County's General Fund; and
WHEREAS, the current property tax rolls do not identify residential and commercial
properties and the Assessor's Roll would have to be enhanced to provide this information to the Tax
Collector; and
WHEREAS, Assembly Bill 2144 allows a County to elect by Ordinance or
Resolution to have the five-year time period to continue to be applied to Tax-defaulted
Nonresidential Commercial Property;
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS
OF THE COUNTY OF THE COUNTY OF BUTTE AS FOLLOWS:
Section l . The above recitals are true and correct.
Section Z. The Board hereby approves the continuation of the five-year period
for tax-defaulted Nonresidential Commercial Property in accordance with California Revenue and
Taxation Code Section 3691 (B).
PASSED AND ADOPTED by the Board of Supervisors of the County of Butte, State of
California, on March 1, 2005 by the following vote:
AYES: Supervisors Connelly, Dolan, Houx, Josiassen and Chair Yamaguchi
NOES: None
ABSENT: None
NOT VOTING: None r
Kim K Yamaguchi, Chair of the Butte
County Board of Supervisors
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Paul Mclntq~7i, Chief Ad inistrative Officer
and Clerk bf the Board of Supervisors