2821. Any person filing an affidavit of interest may apply to the
tax collector to have any parcel separately valued on the current
roll for the purpose of paying taxes. A county may, upon approval of
the board of supervisors, require that the applicant notify the
property owner.
The application shall be made during the current fiscal year, and
shall set forth the fact that a duly executed and recorded deed,
purchase contract, deed of trust, mortgage, or final decree of court
describes the parcel sought to be separately valued. A county may,
upon approval of the board of supervisors, prohibit these
applications during the 10 working days preceding each tax
installment delinquency date and during the 10 working days preceding
June 30 of each year.
The application may request that the tax created by the assessment
of personal property, or leasehold improvements, or possessory
interests on the whole assessment be allowed to remain as a lien on
the parcel sought to be separately valued.
If any lien not determined by the application of a tax rate on a
valuation of property has been levied or placed on the whole
assessment, the application may be accompanied by the certification
of the taxing agency or revenue district authorized by law to levy or
place the lien, setting forth the specific amount of that portion of
the lien levied or placed on the whole assessment which is to
continue to be levied or placed on the parcel sought to be separately
valued.
The board of supervisors may provide that a parcel with a lien
against it and other property, pursuant to the Improvement Act of
1911 (Division 7 (commencing with Section 5000) of the Streets and
Highways Code) or the Improvement Bond Act of 1915 (Division 10
(commencing with Section 8500) of the Streets and Highways Code) will
not be separately valued unless a request has been made to the
agency levying the bond lien for a division of land and bond. A copy
of the requested division of land and bond shall accompany the
request for separate property tax valuation.
Any separations of property pursuant to this section are for
valuing property for tax purposes only, and are not intended to
create a legal building site or to supersede requirements pursuant to
zoning, building, lot split or subdivision ordinances.
Once created, an individual interest parcel may be entered as a
separate assessment on subsequent assessment rolls until the time
that ownership of the interest is conveyed or until the original
applicant or his or her agent requests that the parcel be recombined.
Upon authorization by ordinance by the board of supervisors, the
county may charge a fee for actual costs incurred for the processing
of an application for separate assessment, and the initial and
ongoing costs of separate assessment, billings, and mailings. Fees
shall be subject to Chapter 12.5 (commencing with Section 54985) of
Part 1 of Division 2 of Title 5 of the Government Code, and may be
billed separately or prior to initial separate tax bills, or both, or
collected on subsequent tax bills, and shall be deposited in the
county's general fund.
2823. (a) The county assessor shall determine a separate valuation
on the parcel, and shall determine the valuation of the remaining
parcel. The sum of the valuations of the parcels shall equal their
total valuation before separation.
(b) A separate valuation shall not be made of any parcel covered
by a subdivision map filed for record after the lien date immediately
preceding the current fiscal year. However, this prohibition shall
not apply in any county in which the board of supervisors provides
for a separate valuation pursuant to an ordinance adopted by a
majority vote of the board. In connection with the recording of a
final subdivision map a segregation may nevertheless be made so as to
include all of the land within the subdivision in a single parcel.
(c) A separate valuation shall not be made dividing any piece of
property separately assessed in the original assessment into more
than four parcels. However, this prohibition shall not apply in any
county in which the board of supervisors so provides in an ordinance
adopted by a majority vote of the board.
(d) Notwithstanding any other provision of law, a separate
valuation to divide any existing residential structure into a
subdivision, as defined in Section 66424 of the Government Code,
shall not be made until a subdivision final map or parcel map, as
described in Sections 66434 and 66445, respectively, of the
Government Code has been recorded as required by law. If the
requirement for a parcel map is waived pursuant to subdivision (b) of
Section 66428 of the Government Code, then the assessor shall not
assign any parcel numbers or prepare a separate assessment or
separate valuation, unless the applicant provides a copy of the
finding made by the legislative body or advisory agency, as required
by that subdivision.
(e) With respect to nonresidential subdivisions, without regard to
the number of parcels involved, which are covered by special
assessment liens the bonds for which are owned by a county, the board
of supervisors of that county may authorize the county assessor,
auditor, and tax collector to prorate the amounts for past due
property taxes and assessment liens, plus any interest and penalties
that may have accrued thereon, among the various parcels in the
subdivision. Notwithstanding any other provision of law, the tax
collector may then enter into an installment payment agreement with
respect to the pending subdivision map and thereupon the agreement
shall be deemed the equivalent of a certificate pursuant to Section
66492 of the Government Code for purposes of permitting the filing of
the final map and shall be recorded together with the final map,
provided that the past due property taxes, assessment liens, and the
special assessment lien shall not be discharged of record by the
agreement, but shall be prorated among the parcels created by the
final map.
(f) If the application requested that the tax created by the
assessment of personal property, or leasehold improvements, or
possessory interests be allowed to remain as a lien on the parcel
sought to be separately valued, and the assessor determines that the
value of the parcel is sufficient to secure the payment of the tax,
the assessor shall set forth the value of such personal property, or
leasehold improvements, or possessory interests opposite the assessor'
s determination of the value of the parcel.
2824. The assessor shall transmit the application to the auditor,
who shall enter the descriptions and the valuations of the parcels on
the roll, and shall compute the amount due thereon.
2825. If the assessor has set forth the value of personal property,
or leasehold improvements, or possessory interests opposite his
determination of the value of the parcel, the amount due on the
parcel is the sum of the following:
(a) That amount computed by multiplying the assessed value of the
parcel by the applicable tax rate for the current year.
(b) That amount set forth in the certification of the taxing
agency or revenue district as being the portion of the lien which is
to continue to be levied or placed on the parcel.
(c) Delinquent penalties in an amount which bears the same
proportion to the delinquent penalties in the whole assessment as the
amount of taxes and liens on the parcel bears to the total amount of
taxes and liens levied against the whole assessment.
(d) Costs computed in the same manner provided for the computation
of delinquent penalties.
2826. If the assessor has not set forth the value of personal
property, or leasehold improvements, or possessory interests opposite
his determination of the value of the parcel, the amount due on the
parcel is the sum of the following:
(a) The amount computed by multiplying the assessed value of the
parcel by the applicable tax rate for the current year.
(b) That amount of the tax on personal property, or leasehold
improvements, or possessory interests computed by multiplying the
assessed value by the applicable tax rate for the current year, which
bears the same proportion as the value of the parcel bears to the
value of the whole assessment excepting the value of such personal
property, leasehold improvements, or possessory interests.
(c) The amount set forth in the certification of the taxing agency
or revenue district as being the portion of the lien which is to
continue to be levied or placed on the parcel.
(d) Delinquent penalties in an amount which bears the same
proportion to the delinquent penalties in the whole assessment as the
amount which is the sum of the amounts determined in (a) and in (b)
and in (c) above bears to the total amount of taxes and liens levied
against the whole assessment.
(e) Costs computed in the same manner as provided for the
computation of delinquent penalties.
2827. The amount due on the remaining parcel shall be the
difference between the amount due on the whole assessment and the
amount due on the parcel separately assessed.
2821. Any person filing an affidavit of interest may apply to the
tax collector to have any parcel separately valued on the current
roll for the purpose of paying taxes. A county may, upon approval of
the board of supervisors, require that the applicant notify the
property owner.
The application shall be made during the current fiscal year, and
shall set forth the fact that a duly executed and recorded deed,
purchase contract, deed of trust, mortgage, or final decree of court
describes the parcel sought to be separately valued. A county may,
upon approval of the board of supervisors, prohibit these
applications during the 10 working days preceding each tax
installment delinquency date and during the 10 working days preceding
June 30 of each year.
The application may request that the tax created by the assessment
of personal property, or leasehold improvements, or possessory
interests on the whole assessment be allowed to remain as a lien on
the parcel sought to be separately valued.
If any lien not determined by the application of a tax rate on a
valuation of property has been levied or placed on the whole
assessment, the application may be accompanied by the certification
of the taxing agency or revenue district authorized by law to levy or
place the lien, setting forth the specific amount of that portion of
the lien levied or placed on the whole assessment which is to
continue to be levied or placed on the parcel sought to be separately
valued.
The board of supervisors may provide that a parcel with a lien
against it and other property, pursuant to the Improvement Act of
1911 (Division 7 (commencing with Section 5000) of the Streets and
Highways Code) or the Improvement Bond Act of 1915 (Division 10
(commencing with Section 8500) of the Streets and Highways Code) will
not be separately valued unless a request has been made to the
agency levying the bond lien for a division of land and bond. A copy
of the requested division of land and bond shall accompany the
request for separate property tax valuation.
Any separations of property pursuant to this section are for
valuing property for tax purposes only, and are not intended to
create a legal building site or to supersede requirements pursuant to
zoning, building, lot split or subdivision ordinances.
Once created, an individual interest parcel may be entered as a
separate assessment on subsequent assessment rolls until the time
that ownership of the interest is conveyed or until the original
applicant or his or her agent requests that the parcel be recombined.
Upon authorization by ordinance by the board of supervisors, the
county may charge a fee for actual costs incurred for the processing
of an application for separate assessment, and the initial and
ongoing costs of separate assessment, billings, and mailings. Fees
shall be subject to Chapter 12.5 (commencing with Section 54985) of
Part 1 of Division 2 of Title 5 of the Government Code, and may be
billed separately or prior to initial separate tax bills, or both, or
collected on subsequent tax bills, and shall be deposited in the
county's general fund.
2823. (a) The county assessor shall determine a separate valuation
on the parcel, and shall determine the valuation of the remaining
parcel. The sum of the valuations of the parcels shall equal their
total valuation before separation.
(b) A separate valuation shall not be made of any parcel covered
by a subdivision map filed for record after the lien date immediately
preceding the current fiscal year. However, this prohibition shall
not apply in any county in which the board of supervisors provides
for a separate valuation pursuant to an ordinance adopted by a
majority vote of the board. In connection with the recording of a
final subdivision map a segregation may nevertheless be made so as to
include all of the land within the subdivision in a single parcel.
(c) A separate valuation shall not be made dividing any piece of
property separately assessed in the original assessment into more
than four parcels. However, this prohibition shall not apply in any
county in which the board of supervisors so provides in an ordinance
adopted by a majority vote of the board.
(d) Notwithstanding any other provision of law, a separate
valuation to divide any existing residential structure into a
subdivision, as defined in Section 66424 of the Government Code,
shall not be made until a subdivision final map or parcel map, as
described in Sections 66434 and 66445, respectively, of the
Government Code has been recorded as required by law. If the
requirement for a parcel map is waived pursuant to subdivision (b) of
Section 66428 of the Government Code, then the assessor shall not
assign any parcel numbers or prepare a separate assessment or
separate valuation, unless the applicant provides a copy of the
finding made by the legislative body or advisory agency, as required
by that subdivision.
(e) With respect to nonresidential subdivisions, without regard to
the number of parcels involved, which are covered by special
assessment liens the bonds for which are owned by a county, the board
of supervisors of that county may authorize the county assessor,
auditor, and tax collector to prorate the amounts for past due
property taxes and assessment liens, plus any interest and penalties
that may have accrued thereon, among the various parcels in the
subdivision. Notwithstanding any other provision of law, the tax
collector may then enter into an installment payment agreement with
respect to the pending subdivision map and thereupon the agreement
shall be deemed the equivalent of a certificate pursuant to Section
66492 of the Government Code for purposes of permitting the filing of
the final map and shall be recorded together with the final map,
provided that the past due property taxes, assessment liens, and the
special assessment lien shall not be discharged of record by the
agreement, but shall be prorated among the parcels created by the
final map.
(f) If the application requested that the tax created by the
assessment of personal property, or leasehold improvements, or
possessory interests be allowed to remain as a lien on the parcel
sought to be separately valued, and the assessor determines that the
value of the parcel is sufficient to secure the payment of the tax,
the assessor shall set forth the value of such personal property, or
leasehold improvements, or possessory interests opposite the assessor'
s determination of the value of the parcel.
2824. The assessor shall transmit the application to the auditor,
who shall enter the descriptions and the valuations of the parcels on
the roll, and shall compute the amount due thereon.
2825. If the assessor has set forth the value of personal property,
or leasehold improvements, or possessory interests opposite his
determination of the value of the parcel, the amount due on the
parcel is the sum of the following:
(a) That amount computed by multiplying the assessed value of the
parcel by the applicable tax rate for the current year.
(b) That amount set forth in the certification of the taxing
agency or revenue district as being the portion of the lien which is
to continue to be levied or placed on the parcel.
(c) Delinquent penalties in an amount which bears the same
proportion to the delinquent penalties in the whole assessment as the
amount of taxes and liens on the parcel bears to the total amount of
taxes and liens levied against the whole assessment.
(d) Costs computed in the same manner provided for the computation
of delinquent penalties.
2826. If the assessor has not set forth the value of personal
property, or leasehold improvements, or possessory interests opposite
his determination of the value of the parcel, the amount due on the
parcel is the sum of the following:
(a) The amount computed by multiplying the assessed value of the
parcel by the applicable tax rate for the current year.
(b) That amount of the tax on personal property, or leasehold
improvements, or possessory interests computed by multiplying the
assessed value by the applicable tax rate for the current year, which
bears the same proportion as the value of the parcel bears to the
value of the whole assessment excepting the value of such personal
property, leasehold improvements, or possessory interests.
(c) The amount set forth in the certification of the taxing agency
or revenue district as being the portion of the lien which is to
continue to be levied or placed on the parcel.
(d) Delinquent penalties in an amount which bears the same
proportion to the delinquent penalties in the whole assessment as the
amount which is the sum of the amounts determined in (a) and in (b)
and in (c) above bears to the total amount of taxes and liens levied
against the whole assessment.
(e) Costs computed in the same manner as provided for the
computation of delinquent penalties.
2827. The amount due on the remaining parcel shall be the
difference between the amount due on the whole assessment and the
amount due on the parcel separately assessed.
2821. Any person filing an affidavit of interest may apply to the
tax collector to have any parcel separately valued on the current
roll for the purpose of paying taxes. A county may, upon approval of
the board of supervisors, require that the applicant notify the
property owner.
The application shall be made during the current fiscal year, and
shall set forth the fact that a duly executed and recorded deed,
purchase contract, deed of trust, mortgage, or final decree of court
describes the parcel sought to be separately valued. A county may,
upon approval of the board of supervisors, prohibit these
applications during the 10 working days preceding each tax
installment delinquency date and during the 10 working days preceding
June 30 of each year.
The application may request that the tax created by the assessment
of personal property, or leasehold improvements, or possessory
interests on the whole assessment be allowed to remain as a lien on
the parcel sought to be separately valued.
If any lien not determined by the application of a tax rate on a
valuation of property has been levied or placed on the whole
assessment, the application may be accompanied by the certification
of the taxing agency or revenue district authorized by law to levy or
place the lien, setting forth the specific amount of that portion of
the lien levied or placed on the whole assessment which is to
continue to be levied or placed on the parcel sought to be separately
valued.
The board of supervisors may provide that a parcel with a lien
against it and other property, pursuant to the Improvement Act of
1911 (Division 7 (commencing with Section 5000) of the Streets and
Highways Code) or the Improvement Bond Act of 1915 (Division 10
(commencing with Section 8500) of the Streets and Highways Code) will
not be separately valued unless a request has been made to the
agency levying the bond lien for a division of land and bond. A copy
of the requested division of land and bond shall accompany the
request for separate property tax valuation.
Any separations of property pursuant to this section are for
valuing property for tax purposes only, and are not intended to
create a legal building site or to supersede requirements pursuant to
zoning, building, lot split or subdivision ordinances.
Once created, an individual interest parcel may be entered as a
separate assessment on subsequent assessment rolls until the time
that ownership of the interest is conveyed or until the original
applicant or his or her agent requests that the parcel be recombined.
Upon authorization by ordinance by the board of supervisors, the
county may charge a fee for actual costs incurred for the processing
of an application for separate assessment, and the initial and
ongoing costs of separate assessment, billings, and mailings. Fees
shall be subject to Chapter 12.5 (commencing with Section 54985) of
Part 1 of Division 2 of Title 5 of the Government Code, and may be
billed separately or prior to initial separate tax bills, or both, or
collected on subsequent tax bills, and shall be deposited in the
county's general fund.
2823. (a) The county assessor shall determine a separate valuation
on the parcel, and shall determine the valuation of the remaining
parcel. The sum of the valuations of the parcels shall equal their
total valuation before separation.
(b) A separate valuation shall not be made of any parcel covered
by a subdivision map filed for record after the lien date immediately
preceding the current fiscal year. However, this prohibition shall
not apply in any county in which the board of supervisors provides
for a separate valuation pursuant to an ordinance adopted by a
majority vote of the board. In connection with the recording of a
final subdivision map a segregation may nevertheless be made so as to
include all of the land within the subdivision in a single parcel.
(c) A separate valuation shall not be made dividing any piece of
property separately assessed in the original assessment into more
than four parcels. However, this prohibition shall not apply in any
county in which the board of supervisors so provides in an ordinance
adopted by a majority vote of the board.
(d) Notwithstanding any other provision of law, a separate
valuation to divide any existing residential structure into a
subdivision, as defined in Section 66424 of the Government Code,
shall not be made until a subdivision final map or parcel map, as
described in Sections 66434 and 66445, respectively, of the
Government Code has been recorded as required by law. If the
requirement for a parcel map is waived pursuant to subdivision (b) of
Section 66428 of the Government Code, then the assessor shall not
assign any parcel numbers or prepare a separate assessment or
separate valuation, unless the applicant provides a copy of the
finding made by the legislative body or advisory agency, as required
by that subdivision.
(e) With respect to nonresidential subdivisions, without regard to
the number of parcels involved, which are covered by special
assessment liens the bonds for which are owned by a county, the board
of supervisors of that county may authorize the county assessor,
auditor, and tax collector to prorate the amounts for past due
property taxes and assessment liens, plus any interest and penalties
that may have accrued thereon, among the various parcels in the
subdivision. Notwithstanding any other provision of law, the tax
collector may then enter into an installment payment agreement with
respect to the pending subdivision map and thereupon the agreement
shall be deemed the equivalent of a certificate pursuant to Section
66492 of the Government Code for purposes of permitting the filing of
the final map and shall be recorded together with the final map,
provided that the past due property taxes, assessment liens, and the
special assessment lien shall not be discharged of record by the
agreement, but shall be prorated among the parcels created by the
final map.
(f) If the application requested that the tax created by the
assessment of personal property, or leasehold improvements, or
possessory interests be allowed to remain as a lien on the parcel
sought to be separately valued, and the assessor determines that the
value of the parcel is sufficient to secure the payment of the tax,
the assessor shall set forth the value of such personal property, or
leasehold improvements, or possessory interests opposite the assessor'
s determination of the value of the parcel.
2824. The assessor shall transmit the application to the auditor,
who shall enter the descriptions and the valuations of the parcels on
the roll, and shall compute the amount due thereon.
2825. If the assessor has set forth the value of personal property,
or leasehold improvements, or possessory interests opposite his
determination of the value of the parcel, the amount due on the
parcel is the sum of the following:
(a) That amount computed by multiplying the assessed value of the
parcel by the applicable tax rate for the current year.
(b) That amount set forth in the certification of the taxing
agency or revenue district as being the portion of the lien which is
to continue to be levied or placed on the parcel.
(c) Delinquent penalties in an amount which bears the same
proportion to the delinquent penalties in the whole assessment as the
amount of taxes and liens on the parcel bears to the total amount of
taxes and liens levied against the whole assessment.
(d) Costs computed in the same manner provided for the computation
of delinquent penalties.
2826. If the assessor has not set forth the value of personal
property, or leasehold improvements, or possessory interests opposite
his determination of the value of the parcel, the amount due on the
parcel is the sum of the following:
(a) The amount computed by multiplying the assessed value of the
parcel by the applicable tax rate for the current year.
(b) That amount of the tax on personal property, or leasehold
improvements, or possessory interests computed by multiplying the
assessed value by the applicable tax rate for the current year, which
bears the same proportion as the value of the parcel bears to the
value of the whole assessment excepting the value of such personal
property, leasehold improvements, or possessory interests.
(c) The amount set forth in the certification of the taxing agency
or revenue district as being the portion of the lien which is to
continue to be levied or placed on the parcel.
(d) Delinquent penalties in an amount which bears the same
proportion to the delinquent penalties in the whole assessment as the
amount which is the sum of the amounts determined in (a) and in (b)
and in (c) above bears to the total amount of taxes and liens levied
against the whole assessment.
(e) Costs computed in the same manner as provided for the
computation of delinquent penalties.
2827. The amount due on the remaining parcel shall be the
difference between the amount due on the whole assessment and the
amount due on the parcel separately assessed.
