Property taxation: tax-defaulted property.

Assembly Member Wilson's legislation establishes new procedural requirements for county boards of supervisors approving the sale of tax-defaulted property, mandating formal hearings and specific price-related findings before sales can proceed. The measure requires boards to determine either that the sale price equals or exceeds the property's tax sale value or that the value falls below the redemption amount.

Under the new provisions, tax collectors must provide registered mail notice at least 45 days before hearings to the last known property assessees and interested parties. These notices must detail the proposed sale price, hearing logistics, and rights to present evidence regarding property values or potential excess proceeds. The taxing agency or nonprofit organization pursuing the purchase bears all hearing-related costs.

The bill creates a judicial review process allowing parties to challenge board determinations in superior court within 45 days of decisions. Courts may vacate and remand decisions found lacking substantial evidence or failing to meet procedural requirements. The legislation also provides for state reimbursement of costs to local agencies if the Commission on State Mandates determines the new requirements constitute state-mandated expenses.