July 02, 2009
Resort Owners Owe At Least $400,000 in Back Taxes
The owners of the Barbara Worth Resort owe more than $400,000 in back taxes dating back to tax year 2004-2005, according to Imperial county tax records.
"The parcel itself is in danger of being sold at public auction in the future if the property taxes are not paid prior to it becoming eligible for sale.” - Cindy Johnson, Tax Division Manager, Imperial County Tax Collector.
“They are considered to be in default. They were actually considered to be in default as of July 1st of 2005,” said Cindy Johnson, Tax Division Manager for the Imperial County Tax Collector.
According to tax records, as of June 30, 2009, the Adams Family Partnership, listed as owners of the parcel, owed $335,763.57 in real property taxes on what is called parcel number 045-100-069-000. The back taxes are for the tax years 2004-2005 through 2007-2008. A county map identifying plot and tax parcels shows that lot to be the majority of the resort and golf course.
The records also show that for tax year 2008-2009, there are taxes due in the amount of $65,212.10. Those taxes are not considered delinquent.
The total property tax amount due is $400,975.10.
“As of right now, any property taxes that are delinquent against a piece of real property, or in this case, secured property, is considered a lien against the property itself,” said Johnson. “So the parcel itself is in danger of being sold at public auction in the future if the property taxes are not paid prior to it becoming eligible for sale.”
There is also a smaller piece of property identified as 045-100-055-000, which lists a total tax liability of $3070.62
Johnson said the property would become eligible to be auctioned after July 1, 2010. She said that in the meantime, the county will have to follow guidelines set out by the California State tax code regarding putting the property up for auction.
“There are statutes outlined in the revenue and taxation code that tell us exactly what we have to do at what phase throughout the delinquent process, and we will be doing those things as they are prescribed by law up until the day it goes to auction, or up until the date the property taxes are redeemed and paid in full,” said Johnson.
And the property taxes are not the only back taxes owed to the county.
It could take almost 18 months before the property would be up for auction.According to Johnson, the entity running the resort also owes the county $108,483 in Transient Occupancy Tax (TOT). That is the tax that is charged to guests of the hotel when they book rooms at the resort. Johnson said the Barbara Worth Golf Resort and Convention Center is the name Adams Family Partnership entered on the TOT registration form,which is the form filed with the county.
Given the financial straights that both the state and the county are facing, the influx of property tax dollars from the sale of the resort would be welcome, but that won't happen soon. It could take almost 18 months before the property would be up for auction, according to Johnson. If the owners file bankruptcy, that could also have an effect on efforts to auction the property. County officials have indicated that collecting back property taxes will be a priority as the county struggles though the recession and California state budget crisis.
“Not all the property tax money would stay with the county,” Johnson said. “It is apportioned out to various different entities.”
Rumors that the resort is facing financial issues surfaced last month. Since then, the resort has apparently closed, at least as of Monday of this week. Three phone numbers for the resort, two for the front desk , and one for the golf shop, are no longer in service.
While the Barbara Worth Resort is one of the higher profile properties in Imperial County, Johnson said auctioning property to pay tax bills here in Imperial County is another sign of the harsh economic times.
“We have a tax auction every year for properties that have not had property taxes paid for that length of time," said Johnson.
"The parcel itself is in danger of being sold at public auction in the future if the property taxes are not paid prior to it becoming eligible for sale.” - Cindy Johnson, Tax Division Manager, Imperial County Tax Collector.
“They are considered to be in default. They were actually considered to be in default as of July 1st of 2005,” said Cindy Johnson, Tax Division Manager for the Imperial County Tax Collector.
According to tax records, as of June 30, 2009, the Adams Family Partnership, listed as owners of the parcel, owed $335,763.57 in real property taxes on what is called parcel number 045-100-069-000. The back taxes are for the tax years 2004-2005 through 2007-2008. A county map identifying plot and tax parcels shows that lot to be the majority of the resort and golf course.
The records also show that for tax year 2008-2009, there are taxes due in the amount of $65,212.10. Those taxes are not considered delinquent.
The total property tax amount due is $400,975.10.
“As of right now, any property taxes that are delinquent against a piece of real property, or in this case, secured property, is considered a lien against the property itself,” said Johnson. “So the parcel itself is in danger of being sold at public auction in the future if the property taxes are not paid prior to it becoming eligible for sale.”
There is also a smaller piece of property identified as 045-100-055-000, which lists a total tax liability of $3070.62
Johnson said the property would become eligible to be auctioned after July 1, 2010. She said that in the meantime, the county will have to follow guidelines set out by the California State tax code regarding putting the property up for auction.
“There are statutes outlined in the revenue and taxation code that tell us exactly what we have to do at what phase throughout the delinquent process, and we will be doing those things as they are prescribed by law up until the day it goes to auction, or up until the date the property taxes are redeemed and paid in full,” said Johnson.
And the property taxes are not the only back taxes owed to the county.
It could take almost 18 months before the property would be up for auction.According to Johnson, the entity running the resort also owes the county $108,483 in Transient Occupancy Tax (TOT). That is the tax that is charged to guests of the hotel when they book rooms at the resort. Johnson said the Barbara Worth Golf Resort and Convention Center is the name Adams Family Partnership entered on the TOT registration form,which is the form filed with the county.
Given the financial straights that both the state and the county are facing, the influx of property tax dollars from the sale of the resort would be welcome, but that won't happen soon. It could take almost 18 months before the property would be up for auction, according to Johnson. If the owners file bankruptcy, that could also have an effect on efforts to auction the property. County officials have indicated that collecting back property taxes will be a priority as the county struggles though the recession and California state budget crisis.
“Not all the property tax money would stay with the county,” Johnson said. “It is apportioned out to various different entities.”
Rumors that the resort is facing financial issues surfaced last month. Since then, the resort has apparently closed, at least as of Monday of this week. Three phone numbers for the resort, two for the front desk , and one for the golf shop, are no longer in service.
While the Barbara Worth Resort is one of the higher profile properties in Imperial County, Johnson said auctioning property to pay tax bills here in Imperial County is another sign of the harsh economic times.
“We have a tax auction every year for properties that have not had property taxes paid for that length of time," said Johnson.