SECTIONS 66492-66494.1

66492.  Prior to the filing of the final map or parcel map with thelegislative body, the subdivider shall, in accordance with proceduresestablished by the county, file with the county recorder of thecounty in which any part of the subdivision is located, a certificateor statement from the official computing redemptions in any publicagency in which any part of the subdivision is located, showing that,according to the records of that office, there are no liens againstthe subdivision or any part thereof for unpaid, state, county,municipal or local taxes or special assessments collected as taxes,except taxes or special assessments not yet payable. This section shall not be applicable to amending maps filed inaccordance with the provisions of Section 66469.66493.  (a) Whenever any part of the subdivision is subject to alien for taxes or special assessments collected as taxes which arenot yet payable, the final map or parcel map shall not be recordeduntil the owner or subdivider does both of the following: (1) Files with the clerk of the board of supervisors of the countywherein any part of the subdivision is located a certificate orstatement prepared by the appropriate state or local official givinghis or her estimate of those taxes or assessments. (2) Executes and files with the clerk of the board of supervisorsof the county wherein any part of the subdivision is located,security conditioned upon the payment of all state, county,municipal, and local taxes and the current installment of principaland interest of all special assessments collected as taxes, which atthe time the final map is recorded are a lien against the property,but which are not yet payable. (b) If the land being subdivided is a portion of a larger parcelshown on the last preceding tax roll as a unit, the security forpayment of taxes need be only for the sum which may be determined bythe county to be sufficient to pay the current and delinquent taxeson the land being subdivided, together with all accrued penalties andcosts if those taxes have been or are allowed to become delinquent.Separate assessor's parcel numbers shall be given to the portion ofthe larger parcel which is not within the proposed subdivision and tothe parcel or parcels which are within the proposed subdivision. If the land being subdivided is tax-defaulted, it may be redeemedwithout the redemption of the remainder of the larger parcel of whichit is a part pursuant to the Revenue and Taxation Code as if it wereheld in ownership separate from and other than the ownership of theremainder. (c) A county may, by ordinance, require that if a property owneror subdivider deposits cash to secure the payment of the estimatedtaxes or special assessments required in paragraph (a) or (b), thecounty tax collector shall draw upon the cash deposit, at the requestof the taxpayer, to pay the taxes or special assessments when theyare payable. (d) A county may, by ordinance, after consultation with the taxcollector, waive the requirement to secure the payment of estimatedtaxes or special assessments, as required by subdivision (a) or (b),for a final parcel map of four or fewer parcels or for a lot lineadjustment. (e) Whenever land subject to a special assessment or bond whichmay be paid in full is divided by the line of a lot or parcel of thesubdivision, that assessment or bond shall be paid in full; securityshall be filed with the clerk of the board of supervisors, payable tothe county as trustee for the assessment bondholders for the paymentof the special assessment or bond; or the responsibility for paymentof the assessment shall be certified as segregated pursuant tosubdivision (f). (f) Whenever land subject to a special assessment for payment of abond would be divided by the line of a lot or parcel of asubdivision, and the special assessment is not paid in full orsecured pursuant to subdivision (e), the final map or parcel mapshall not be recorded until the owner or subdivider files with theclerk of the board of supervisors of the county a certificateprepared by the clerk of the legislative body that created theassessment district. The certificate shall certify that thelegislative body has determined that provision has been made forsegregation of the responsibility of each of the proposed new parcelsfor a portion of the assessment payment obligation in the mannerprovided in the statute pursuant to which the assessments were leviedor to which the bonds were issued. (g) In computing the amount of security for "taxes" in subdivision(a) or "current taxes" in subdivision (b), it shall only benecessary to consider amounts shown on the regular assessment roll orshown on any supplemental rolls prepared pursuant to Chapter 3.5(commencing with Section 75) of Part 0.5 of Division 1 of the Revenueand Taxation Code. (h) This section shall not be applicable to amending maps filed inaccordance with Section 66469.66494.  (a) If the taxes or special assessments are allowed tobecome delinquent, the county shall recover from the security theprincipal sum of the security without proof of loss. The county shallapply the sum received in payment of any or all of such taxes orspecial assessments, including penalties and costs, if any, accruingthereto, to the proper state, county, municipal or district officers,for the satisfaction of the tax and special assessment liens andshall pay the balance, if any, over to the surety or depositor. (b) If the taxes or special assessments are allowed to becomedelinquent and the security consists of a deposit of money,negotiable bond or instrument of credit, the clerk, subject to anyrules of the board of supervisors with respect thereto, shall applythe proceeds thereof to the payment of such taxes and specialassessments, including penalties and costs. Any excess proceeds shallbe deposited in the county treasury for the benefit of the personsentitled thereto. (c) If authorized by prior agreement with the subdivider or his orher sureties, when secured taxes become due the amount of taxes andspecial assessments may be paid to the county tax collector from thesecurity deposit, or the negotiable paper or instrument of credit maybe cashed and any excess proceeds placed in the county treasurysubject to refund claim by the subdivider.66494.1.  The board of supervisors may, by resolution, authorize anycounty officer to perform the duties required of the clerk of theboard of supervisors under this article.