Property taxation: tax-defaulted property sales: objections and excess proceeds.

(1) Under existing property tax law, if unpaid property taxes are declared delinquent and the taxes remain unpaid, the property is declared tax-defaulted and subject to sale, as provided, if not redeemed by the owner within a certain amount of time. Existing property tax law requires the tax collector to transmit a notice of intended sale containing specified information to the board of supervisors in order to make any sale of tax-defaulted properties pursuant to specified provisions. Under existing property tax law, the tax collector is required to publish the notice of intended sale, as described. Existing property tax law provides that the taxing agency has consented to the sale if the taxing agency's governing body does not, before the date of the sale, file with the tax collector and the board of supervisors certified copies of a resolution objecting to the sale, as described. This bill would instead require the governing body of any taxing agency to file the resolution objecting to the sale before the date of first publication of notice of intended sale pursuant to the above-described publication requirement. The bill would make conforming changes. (2) Existing property tax law authorizes any party of interest in property that is sold as a tax-defaulted property to file a claim with the county for the excess proceeds, as described. Existing property tax law requires the claim to be postmarked on or before the one-year expiration date to be considered timely. This bill would additionally require that the claim be either deposited in the United States mail in a sealed envelope or deposited for shipment with an independent delivery service in a sealed envelope or package, as specified. Under the bill, a claim would be deemed received on the date shown by the post office cancellation mark stamped upon the envelope containing the claim, or on the independent delivery service shipment date shown on the packing slip or air bill attached to the outside of the envelope or package containing the claim. Under the bill, if a claim deposited in the United States mail does not contain an official postmark, the date of filing would be the date received by the county treasurer-tax collector's office.