Legal Question in Real Estate Law in California

The only land that is non-taxable is that owned by a governmental entity; even if the parcels have little or no fair market value, they still would have property taxes imposed upon them. The company tha was merged out of existence would have had its assets transferred to the company that swallowed it up, although that might not have been reported to the County so no change in its records has occured.

If you inform the County of the situation, they might take the propety for unpaid back taxes, put it up on a tax sale, and when no one buys it, offer a tax sale limited to the neighboring property owners. Governmental enities take by eminent domain, but there must be a public purpose behind the taking and the fair market value must be paid to the owners. There problem is no interest or justification for the County to take the property, and in these hard economic times I doubt they would consider doing so.

For the HOA to take the property, lt must pay all the proeprty taxes for ten lears and act in an open, hostile fashion as to the real property owner. Letting the properties lie vacant is not hostile. I would think the best plan is to get the County to "tax deed" it and for the HOA to then buy it.