Consider recommendations relating to petition by Univision Radio San Francisco to rescind the sale by the County of tax-defaulted property, Assessor's Parcel No. 627-23-009, an irregularly shaped parcel of land in the unincorporated eastern area of the county measuring 0.48 acres, to purchaser Kingdom Capital Properties, LLC.

This document outlines a petition to rescind the tax sale of Assessor’s Parcel No. 627-23-009, a 0.48-acre parcel in Santa Clara County. The petition, submitted by Univision Radio San Francisco, claims that the tax sale was improperly conducted due to insufficient notice. The Board of Supervisors is considering whether to grant or deny the petition, which could result in the property reverting to its previous owner, TMS Assets CA, Inc., and the refunding of the sale price to the current purchaser, Kingdom Capital Properties, LLC. The document includes a timeline of actions taken regarding the property and the tax default status.

Key points

• Petition to rescind tax sale of Assessor’s Parcel No. 627-23-009 by Univision Radio San Francisco.
• Property measures 0.48 acres and is located in the unincorporated eastern area of Santa Clara County.
• Current purchaser is Kingdom Capital Properties, LLC.
• Petitioner claims insufficient notice of the tax sale, violating due process.
• If rescinded, ownership will revert to TMS Assets CA, Inc., and a refund will be issued to the purchaser.
• The document includes a detailed timeline of tax default and notification attempts.

Limitations

• The document contains placeholders for certain sections that are not filled in.
• Specific dates and outcomes related to the petition are not provided.

Generated for convenience from extracted text using AI. Review the official source document before relying on this summary.

The source text indicates this attachment appears to be a draft document.

Univision Radio San Francisco petitions the Santa Clara Board of Supervisors to rescind the tax sale of Assessor's Parcel Number 627-23-009, which was sold in May 2025 without notice to Univision. The property, which contains a radio transmission tower, was sold despite Univision's ongoing payment of unsecured business property taxes. The company was unaware of any tax delinquency due to mail being sent to an outdated address. The petition argues that the County failed to make reasonable efforts to notify interested parties, violating due process. Univision requests the Board to restore title to the property and correct County records.

Key points

• Univision owns the property identified as APN 627-23-009, which contains a radio transmission tower.
• The property was sold at a tax auction in May 2025 without notice to Univision.
• Univision has paid unsecured business property taxes for years but was unaware of underlying real property tax liabilities.
• The County sent tax notices to an outdated address, resulting in returned mail.
• The County did not make reasonable efforts to identify or notify Univision or other interested parties before the sale.
• Univision argues that allowing the sale to stand would cause severe hardship, disrupting broadcast operations.
• The petition cites legal precedents supporting the rescission of tax sales under similar circumstances.

Limitations

• The document appears to be a draft as it contains placeholders and incomplete sections.
• Specific dates and details regarding the tax sale process are not fully resolved in the text.

Generated for convenience from extracted text using AI. Review the official source document before relying on this summary.

This document is an opposition by Kingdom Capital Properties LLC to a petition filed by Univision Radio San Francisco to rescind the tax sale of Assessor's Parcel Number 627-23-009. Kingdom Capital argues that it purchased the property at a public auction in May 2025 and that the petition by Univision is improper as it failed to meet tax obligations from 2017 to 2025. The document outlines the legal standards regarding tax sales and contends that the County made reasonable efforts to notify the parties involved. Kingdom Capital requests that the Board of Supervisors deny Univision's petition and uphold the validity of the tax sale.

Key points

• Kingdom Capital Properties LLC purchased the property identified as APN 627-23-009 in May 2025.
• Univision Radio San Francisco filed a petition to rescind the tax sale on October 30, 2025.
• Kingdom Capital argues that Univision neglected to pay real property taxes from 2017 to 2025, leading to a tax liability.
• The document cites California Revenue and Taxation Code sections regarding the validity of tax sales and notice requirements.
• Kingdom Capital asserts that it is a bona fide purchaser for value and that the Board lacks authority to rescind the tax sale.

Limitations

• The text includes unresolved placeholders such as 'Exhibit 1', 'Exhibit 2', etc., which may affect the completeness of the summary.
• The document appears to be truncated, potentially omitting important information.

Generated for convenience from extracted text using AI. Review the official source document before relying on this summary.