2186. Every tax has the effect of a judgment against the person.
2187. Every tax, penalty, or interest, including redemption penalty
or interest, on real property is a lien against the property
assessed.
2188. Every tax on improvements is a lien on the taxable land on
which they are located, if they are assessed to the same person to
whom the land is assessed.
2188.1. Every tax on improvements assessed to a person other than
the assessee of the land on which they are located may become a lien
on the real property of the owner of such improvements or be assessed
on the unsecured roll. In order for such tax on improvements to be a
lien on any parcel of real property of the owner of such
improvements, the fact of such lien must be indicated on the secured
roll where any such parcel of real property is listed.
2188.2. Whenever improvements are owned by a person other than the
owner of the land on which they are located, the owner of the
improvements or the owner of the land may file with the assessor a
written statement before the lien date attesting to their separate
ownership, in which event the land and improvements shall not be
assessed to the same assessee.
Such written statement shall not be required annually following
the year in which it has been filed but shall remain in effect until
such time as either, or both, of said separate ownerships shall have
been transferred or until such written statement of separate
ownership shall have been canceled by either the owner of the land or
the owner of the improvements.
2188.3. Whenever real property has been divided into condominiums,
as defined in Section 783 of the Civil Code, (a) each condominium
owned in fee shall be separately assessed to the owner thereof, and
the tax on each such condominium shall constitute a lien solely
thereon; (b) each condominium not owned in fee shall be separately
assessed, as if it were owned in fee, to the owner of the condominium
or the owner of the fee or both (and the tax on each such
condominium shall be a lien solely on the interest of the owner of
the fee in the real property included in such condominium and on such
condominium), if so agreed by the assessor in a writing of record;
such an agreement shall be binding upon such assessor and his
successors in office with respect to such project so long as it
continues to be divided into condominiums in the same manner as that
in effect when the agreement was made.
2188.4. Whenever a portion of a parcel of land, other than that
used for grazing or other agricultural purposes and property assessed
by the State Board of Equalization, is subject to a lease which is
recorded or for which a memorandum of lease is recorded and which
provides for a term (including options to renew) of 15 years or more
from the commencement date of the lease and which requires the lessee
to pay, or to reimburse the lessor for, the property taxes (or any
portion thereof) on the leased premises, the assessor shall
separately assess the land and improvements subject to the lease and
the land and improvements not subject to the lease upon application
for such separate assessments by the lessor or lessee prior to the
lien date; provided the boundaries of the leased area do not pass
through any improvement except along a bearing partition; and
provided that each parcel as described must have access frontage on a
dedicated street. The assessor shall thereafter continue to make
such separate assessments until the expiration date of the lease or
at an earlier date should the lessor or lessee file a written request
that the separate assessments be discontinued.
The assessor may, in his discretion, assess the leased premises to
the lessor or the lessee; provided, that if the lessor is assessed,
all notices of assessment and tax bills relating to the leased
premises shall be mailed to the lessor in care of the lessee at the
lessee's latest address known to the assessor, or a copy of such
notices and bills shall be mailed to the lessee at such address.
2188.5. (a) (1) Subject to the limitations set forth in subdivision
(b), whenever real property has been divided into planned
developments as defined in Section 11003 of the Business and
Professions Code, the interests therein shall be presumed to be the
value of each separately owned lot, parcel, or area, and the
assessment shall reflect this value, which includes all of the
following:
(A) The assessment attributable to the value of the separately
owned lot, parcel, or area and the improvements thereon.
(B) The assessment attributable to the share in the common area
reserved as an appurtenance of the separately owned lot, parcel, or
area.
(C) The new base year value of the common area resulting from any
change in ownership pursuant to Chapter 2 (commencing with Section
60) or new construction pursuant to Chapter 3 (commencing with
Section 70) attributable to the share in the common area reserved as
an appurtenance of the separately owned lot, parcel, or area.
(2) For the purposes of this section, "common area" shall mean the
land and improvements within a lot, parcel, or area, the beneficial
use and enjoyment of which is reserved in whole or in part as an
appurtenance to the separately owned lots, parcels, or areas, whether
this common area is held in common or through ownership of shares of
stock or membership in an owners' association. The tax on each
separately owned lot, parcel, or area shall constitute a lien solely
thereon and upon the proportionate interest in the common area
appurtenant thereto.
(b) Assessment in accordance with subdivision (a) shall only be
required with respect to those planned developments that satisfy both
of the following conditions:
(1) The development is located entirely within a single tax code
area.
(2) The entire beneficial ownership of the common area is reserved
as an appurtenance to the separately owned lots, parcels, or areas.
(c) The amendment to subdivision (b) made by Chapter 407 of the
Statutes of 1984 shall apply to real property that has been divided
into planned developments, as defined in Section 11003 of the
Business and Professions Code, on and after the effective date of
Chapter 407 of the Statutes of 1984.
2188.6. (a) Unless a request for exemption has been recorded
pursuant to subdivision (d), prior to the creation of a condominium
as defined in Section 783 of the Civil Code, the county assessor may
separately assess each individual unit which is shown on the
condominium plan of a proposed condominium project when all of the
following documents have been recorded as required by law:
(1) A subdivision final map or parcel map, as described in
Sections 66434 and 66445, respectively, of the Government Code.
(2) A condominium plan, as defined in subdivision (e) of Section
1351 of the Civil Code.
(3) A declaration, as defined in subdivision (h) of Section 1351
of the Civil Code.
(b) The tax due on each individual unit shall constitute a lien
solely on that unit.
(c) The lien created pursuant to this section shall be a lien on
an undivided interest in a portion of real property coupled with a
separate interest in space called a unit as described in subdivision
(f) of Section 1351 of the Civil Code.
(d) The record owner of the real property may record with the
condominium plan a request that the real property be exempt from
separate assessment pursuant to this section. If a request for
exemption is recorded, separate assessment of a condominium unit
shall be made only in accordance with Section 2188.3.
(e) This section shall become operative on January 1, 1990, and
shall apply to condominium projects for which a condominium plan is
recorded after that date.
2188.7. (a) Whenever the assessor receives a written request for
separate assessment of a community apartment project, a stock
cooperative, or a limited equity housing cooperative as defined in
Section 11003.2, 11003.4, or 11004 of the Business and Professions
Code, or any other similarly organized housing cooperative, the
assessor shall, on the first lien date which occurs more than 60 days
following the request, and on each lien date thereafter, separately
assess the individual interests described in subdivision (b) held by
the owners of the project or shareholders of the corporation if the
conditions specified in subdivision (c) have been met. Whenever a
community apartment project or cooperative housing corporation is
separately assessed, it shall continue to be separately assessed in
subsequent fiscal years and once a request for separate assessment is
made, it is binding on all future owners and occupants of the
project or corporation.
(b) For community apartment projects, and similarly organized
projects, the interest that is to be separately assessed pursuant to
subdivision (a) is the value of the right of exclusive occupancy in a
portion of the real property coupled with an undivided interest in
the land. For cooperative housing corporations, limited equity
housing cooperatives and similarly organized cooperatives, the
interest that is to be separately assessed is the value of the right
of exclusive occupancy which is transferable only concurrently with
the transfer of the share or shares of stock in the corporation held
by the person having such right of occupancy, together with an
interest in appurtenant common areas.
(c) Except as provided in subdivision (a), a separate assessment
of any interest described in subdivision (b) may not be made by the
assessor unless:
(1) The person making the request certifies that the owners or
shareholders have been notified and the request for separate
assessment has been approved in the manner provided in the
organizational documents of the organization involved for approval of
matters affecting the affairs of the organization generally; and
(2) A diagrammatic floor plan of the improvements and a survey
plot map of the land showing the location of the improvements on the
land, prepared in the form required by Chapter 2 (commencing with
Section 66425) of Division 2 of Title 7 of the Government Code, has
been recorded with the county recorder and filed with the assessor.
(3) 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.
(d) Notwithstanding the provisions of Section 2605 and regardless
of whether the board of supervisors has adopted a resolution in
accordance with Section 2700, the tax on interests in a cooperative
housing corporation or a limited-equity housing corporation
separately assessed pursuant to subdivision (a) shall be entered on
the secured roll and may be paid in two installments as provided in
Chapter 2.1 (commencing with Section 2700) of Part 5. However, if:
(1) The tax on the separately assessed interest is unpaid when any
installment of taxes on the secured roll becomes delinquent, the tax
collector may use the procedures applicable to the collection of
delinquent taxes on the unsecured roll; and
(2) The tax on the separately assessed interest remains unpaid at
the time set for the declaration of default for delinquent taxes, the
tax on the separately assessed interest, together with any penalties
and costs which may have accrued thereon while on the secured roll,
shall be transferred to the unsecured roll.
(e) The tax on an individual interest in a community apartment
project, separately assessed pursuant to subdivision (a), shall be a
lien solely on that interest and shall be entered on and be subject
to all provisions of law applicable to taxes on the secured roll.
(f) The assessor shall provide to the principal office of each
community apartment project and cooperative housing corporation
within the taxing jurisdiction, at the time and in the manner as he
or she deems appropriate, adequate notice of the provisions of this
section and other pertinent information relative to the
implementation thereof.
(g) The assessor may charge a fee for the initial cost of
separately assessing a project or corporation which may be collected
on the tax bill.
2188.8. (a) Whenever the assessor receives a written request for
separate assessment of time-share estates in a time-share project, as
defined in Section 11212 of the Business and Professions Code and as
specified in subdivision (h) of this section, the assessor shall, on
the first lien date that occurs more than 60 days following the
request, and on each lien date thereafter, separately assess each
time-share estate in the project if the assessor determines that the
conditions specified in subdivision (c) have been met. Whenever
estates in a time-share project are separately assessed, they shall
continue to be separately assessed in subsequent fiscal years and,
once a request for separate assessment is made with respect to a
project, it is binding on all future time-share estate owners.
(b) The interest that is to be separately assessed is the value of
the right of recurrent, exclusive use or occupancy of real property,
annually or on some other periodic basis, for a specific period of
time that has been, or will be, allotted from the use or occupancy
periods into which the project has been divided.
(c) The separate assessment of a time-share estate may not be made
by the assessor unless both of the following occur:
(1) The person making the request certifies that the request for
separate assessment has been approved in the manner provided in the
organizational documents of the organization involved for approval of
matters affecting the affairs of the organization generally.
(2) A diagrammatic floor plan of the improvements, a copy of the
documents setting forth the procedures for scheduling time and units
to each time-share estate owner, and a list of every time-share
estate owner, with a date notation thereon showing when, according to
the organization's records, each time-share estate was acquired,
have been filed with the assessor. A plot map of the land showing the
location of the improvements on the land need not be filed unless
requested by the assessor. The organization shall file an annual
statement for each succeeding assessment year, on or before April 1,
with the assessor setting forth any changes to the required
information known to the organization. The list or other information
provided pursuant to this section is not a public document and shall
not be open to public inspection, except as provided in Section 408.
(d) Notwithstanding subdivision (c), this section shall not be
construed to require any person making a request for separate
assessment to meet the requirements of the Subdivision Map Act, nor
shall the approval of any governmental agency be required for
separate assessment.
(e) The tax on a time-share estate that is separately assessed
pursuant to this section shall be a lien solely on the time-share
estate and shall be entered on and be subject to all provisions of
law applicable to taxes on the secured roll, provided:
(1) If the taxes on any time-share estate that is separately
assessed remain unpaid at the time set for declaration of default for
delinquent taxes, the taxes on the time-share estate, together with
any penalties and costs that may have accrued thereon while on the
secured roll, may be transferred to the unsecured roll.
(2) Defaulted time-share estate taxes remaining unpaid on any
prior year secured tax roll may be transferred to the unsecured roll
and collected like any other tax on the unsecured roll.
(f) The assessor shall provide to the principal office of each
time-share project within the taxing jurisdiction, at the time and in
the manner as he or she deems appropriate, adequate notice of the
provisions of this section and other pertinent information relative
to the implementation thereof.
(g) The county may charge a fee for processing an application for
separate assessment and for the initial and the ongoing costs, not to
exceed the actual cost, of the separate assessment and billing, and
mailings, with respect to a time-share project. This fee is subject
to Chapter 12.5 (commencing with Section 54985) of Part 1 of Division
2 of Title 5 of the Government Code, and shall be proportionately
allocated to each of the time-share estate owners. This fee may be
collected commencing with the initial separate tax bills, and on
subsequent tax bills, and deposited in the county's general fund.
(h) For purposes of this section, "time-share estate" applies to
time-share estates, as defined in Section 11212 of the Business and
Professions Code, that include a fee simple interest in the
underlying property involved. However, "time-share estate" does not
include time-share estates that are coupled with a leasehold interest
or an estate for years.
(i) Notwithstanding subdivision (a), when the assessor receives a
written request to terminate the separate assessment of time-share
estates in a time-share project under subdivision (a), the assessor
shall, on the first lien date that occurs more than 60 days following
the request, and on each lien date thereafter, prepare a single
assessment for all time-share estates in the project. In order to
obtain a single assessment, the person making the request shall
provide certification that the request for a single consolidated
assessment has been approved in the manner provided in the
organization's documents. The person making the request shall also
state the name and address of that organization as the organization
to receive the single consolidated assessment. On the first lien
date, and continuing thereafter, the county shall assess the
time-share project. Any lien for taxes shall attach as if the
election previously made under subdivision (a) had not been made, and
the county shall no longer charge the fees described in subdivision
(g).
2188.9. (a) Whenever the assessor receives a written request for
separate assessment of a time-share project, as defined in Section
11212 of the Business and Professions Code, the assessor shall, on
the first lien date which occurs more than 60 days following the
request, and on each lien date thereafter, separately assess the
individual interests in the project described in subdivision (b) if
the conditions specified in subdivision (c) have been met. Whenever a
time-share project becomes subject to separate assessment, it shall
continue to be so subject in subsequent fiscal years and once a
request for separate assessment is made, it is binding on all future
owners and occupants of the project.
(b) The interest in a time-share project that is to be separately
assessed is the value of the right of recurrent, exclusive use or
occupancy of real property, annually or on some other periodic basis,
for a period of time that has been, or will be, allotted from the
use or occupancy periods into which the project has been divided.
(c) A separate assessment may not be made by the assessor under
this section unless:
(1) The person making the request certifies that the request for
separate assessment has been approved in the manner provided in the
organizational documents of the organization involved for approval of
matters affecting the affairs of the organization generally; and
(2) A diagrammatic floor plan of the improvements, a copy of the
documents setting forth the procedures for scheduling time and units
to each time-share interest owner, and a list of every time-share
interest owner, with a date notation thereon showing when, according
to the organization's records, each interest was acquired, have been
filed with the assessor. A plot map of the land showing the location
of the improvements on the land need not be filed unless requested by
the assessor. The organization shall file an annual statement for
each succeeding assessment year, on or before April 1, with the
assessor, setting forth any changes to the required information known
to the organization. The list or other information provided pursuant
to this section is not a public document and shall not be open to
public inspection, except as provided in Section 408 of the Revenue
and Taxation Code.
(d) Notwithstanding the provisions of subdivision (c), this
section shall not be construed to require applicants for separate
assessments to meet the requirements of the Subdivision Map Act, nor
shall the approval of any governmental agency be required for
separate assessment except for the assessor's approval.
(e) The assessor shall cumulate all the separate assessments in a
time-share project and enter the total assessment on the secured roll
in the name of the organization or time-share owners' association.
The assessor shall notify each owner of a time-share interest subject
to separate assessment under this section of the amount of an
increased assessment pursuant to Section 619.
(f) The tax on the total assessment with respect to a time-share
project shall be a lien on the entire time-share project and shall be
subject to all provisions of law applicable to taxes on the secured
roll.
(g) The tax collector shall send a single tax bill, with an
itemized breakdown detailing the taxes applicable to each separate
assessment, to the time-share project organization or owners'
association.
(h) The assessor shall provide to the principal office of each
time-share project within the taxing jurisdiction, at that time and
in that manner as he or she deems appropriate, adequate notice of the
provisions of this section and other pertinent information relative
to the implementation thereof.
(i) The county may charge a fee for processing the application for
separate assessment and for the initial and ongoing costs of
separate assessment and implementing subdivision (g), not to exceed
the actual costs. 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 collected commencing with the initial
separate tax bills, and on subsequent tax bills, and shall be
deposited in the county's general fund.
(j) This section shall not apply to time-share estates or to
time-share projects that are subject to the provisions of Section
2188.8.
(k) Notwithstanding subdivision (a), when the assessor receives a
written request to terminate the separate assessment of a time-share
project under subdivision (a), the assessor shall, on the first lien
date that occurs more than 60 days following the request, and on each
lien date thereafter, prepare a single assessment for the time-share
project without an itemized breakdown detailing the taxes applicable
to each separate assessment in the time-share project. In order to
obtain a single assessment, the person making the request shall
provide certification that the request for a single consolidated
assessment has been approved in the manner provided in the
organization's documents. The person making the request shall also
state the name and address of that organization as the organization
to receive the single consolidated assessment. On the first lien
date, and continuing thereafter, the county shall assess the
time-share project. Any lien for taxes shall attach as if the
election previously made under subdivision (a) had not been made, and
the county shall no longer charge the fees described in subdivision
(i).
2188.10. (a) Whenever the assessor receives a written request for
separate assessment of a pro rata portion of the real property of a
mobilehome park which changed ownership pursuant to subdivision (c)
of Section 62.1 as the result of the transfer of a share or shares of
voting stock or other ownership or membership interest or interests,
the assessor shall, on the first lien date which occurs more than 60
days following the request, and on each lien date thereafter,
separately assess the portion or portions of real property described
in subdivision (b) if the conditions specified in subdivision (c)
have been met. Whenever a portion of the real property of a
mobilehome park becomes subject to separate assessment, it shall
continue to be subject to separate assessment in subsequent fiscal
years and once a request for separate assessment is made, it is
binding on all future owners of the voting stock or other ownership
or membership interests in the entity which owns the park.
(b) The interest that is to be separately assessed is the value of
the pro rata portion of the real property of the mobilehome park
which changed ownership pursuant to subdivision (c) of Section 62.1.
(c) A separate assessment may not be made by the assessor under
this section unless the following conditions are met:
(1) The governing board of the mobilehome park makes the request
for separate assessment and certifies that the request has been
approved in the manner provided in the organizational documents of
the entity owning the mobilehome park.
(2) Information is filed with the assessor listing all of the
following:
(A) The total number of outstanding shares of voting stock of, or
other ownership or membership interests in, the entity which owns the
mobilehome park.
(B) The number of shares of voting stock, or other ownership or
membership interests, which have been transferred and resulted in the
change in ownership of portions of the real property of the park
pursuant to subdivision (c) of Section 62.1, together with the names
and addresses of the owners of the transferred voting stock or other
ownership or membership interests.
(C) Any other information as the assessor may require.
The entity owning the mobilehome park shall file an annual
statement for each succeeding assessment year, on or before April 1,
with the assessor, setting forth any changes to the required
information known to the entity. The information provided pursuant to
this section is not a public document and shall not be open to
public inspection, except as provided in Section 408.
(d) Nothing in this section shall be construed to require
applicants for separate assessments to meet the requirements of the
Subdivision Map Act, nor shall the approval of any governmental
agency be required for separate assessment except for the assessor's
approval.
(e) The assessor shall cumulate all the separate assessments in a
mobilehome park and enter the total assessment on the secured roll in
the name of the entity which owns the park. The assessor shall
notify each owner of a portion of the real property of the park
subject to separate assessment under this section of the amount of an
increased assessment pursuant to Section 619.
(f) The tax on the total assessment of the mobilehome park shall
be a lien on the real property of the park and shall be subject to
all provisions of law applicable to taxes on the secured roll.
(g) The tax collector shall send a single tax bill, with an
itemized breakdown detailing the taxes and the allocated portion of
any fee imposed pursuant to subdivision (i) applicable to each
separate assessment, to the entity owning the mobilehome park.
(h) The assessor shall provide to owners of voting stock or other
ownership or membership interest in a mobilehome park entity subject
to subdivision (c) of Section 62.1, and to the governing board of the
park, at that time and in that manner as the assessor deems
appropriate, adequate notice of the provisions of this section and
other pertinent information relative to the implementation thereof.
(i) The county may charge a fee for processing the application for
separate assessment, and for the initial and ongoing costs of
separate assessment and implementing subdivision (g), not to exceed
actual costs. This fee 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 shall be allocated to each owner of a share of
voting stock or other ownership or membership interest for which a
separate assessment has been made. The fee may be collected
commencing with the initial separate tax bills, and on subsequent tax
bills, and shall be deposited in the county's general fund.
(j) The governing board of the entity which owns the mobilehome
park shall collect the allocated portion of any fee charged pursuant
to subdivision (i) and any itemized taxes applicable to a separate
assessment from the owner of the voting stock or other ownership or
membership interest whose acquisition of the interest resulted in the
separate assessment. The fees and taxes resulting from separate
assessment shall be deducted from the proportional cost of the fees
and taxes collected from the remaining owners or members.
2188.11. The assessor shall separately assess undivided interests
in accordance with Chapter 3 (commencing with Section 2801) of Part
5.
2189. (a) A tax on personal property is a lien on any real property
on the secured roll also belonging to the owner of the personal
property, if the personal property is located upon that real property
on the lien date, and if the fact of the lien is shown on the
secured roll opposite the description of the real property. However,
if that real property is transferred or conveyed to a bona fide
purchaser for value after the lien date, but prior to the date upon
which the assessment on the personal property is made, and the
purchaser of that property did not own, claim, possess, or control
the personal property at any time from the lien date until the date
upon which that assessment was made, the taxes on the personal
property shall be placed on the unsecured roll and shall not be a
lien on the real property.
(b) Any failure or omission to show the fact of a lien as
described in subdivision (a) for personal property taxes on the
secured roll opposite the description of real property shall not
operate to invalidate those personal property taxes, but in that case
the tax shall be collected in the same manner as taxes on the
unsecured roll. However, if the fact of lien is erroneously entered
on the secured roll opposite the description of real property
belonging to someone other than the owner of the personal property on
the lien date, then the delinquency penalty provided for in Chapter
4 of Part 5 shall not attach until December 10 at 5 p.m. or, if
December 10th falls on Saturday, Sunday, or a holiday at 5 p.m. on
the next business day.
2189.1. Separately billed taxes on state-assessed personal property
when delinquent may be collected through use of unsecured tax
collection procedures. Any of those taxes, including penalties and
cost charge, which remain unpaid after June 30, shall be transferred
to the unsecured roll or abstract and shall become subject to
additional penalties as provided in Section 2922.
2189.3. A tax on personal property belonging to an owner of real
property on the secured roll located in the same county as the
personal property, where the personal property is not located upon
the real property on the lien date, is, on and after the lien date, a
lien on the real property, having the force, effect and priority of
a judgment lien from and after the lien date, if, on or before the
lien date:
(a) The assessor, at his or her discretion, with the approval of
the board of supervisors, and at the request of the taxpayer,
determines and issues to the taxpayer a certificate that the real
property is sufficient to secure the payment of the tax.
(b) The taxpayer records the certificate with the county recorder.
Any tax which becomes a lien on the real property in accordance
with this section shall be subject to the provisions of this division
relating to the rate and date of payment of taxes on the secured
roll for the current year; and in the event of any delinquency in the
payment of such tax, the personal property on which it has been
levied shall be subject to seizure and sale in accordance with
Sections 2951 to 2963, inclusive, of this code.
This section does not apply to any tax which became a lien on the
first Monday in March of 1958, and shall first be operative with
respect to taxes levied for the fiscal year 1959-60.
2189.5. Every tax on personal property and improvements, located
upon or appurtenant to a leasehold estate for the production of gas,
petroleum or other hydrocarbon substances from beneath the surface of
the earth, and belonging to the owner of the leasehold estate, may
be secured by the leasehold estate, when, in the opinion of the
assessor, the leasehold estate is of sufficient value to constitute
security for the payment of all taxes upon that personal property or
improvements and upon that leasehold estate. In the event of
delinquency in the payment of that tax, the personal property,
improvements, and leasehold estate shall be subject to seizure and
sale in the same manner as provided for the seizure and sale of
unsecured personal property, in Sections 2951 to 2962, inclusive, at
any time within three years after the delinquency. Suit may be
brought against an assessee of those taxes in the event of
delinquency in the payment thereof.
If the tax thereon remains unpaid at the time set for the
declaration of default for delinquent taxes, the tax together with
any penalty and costs as may have accrued thereon while on the
secured roll shall be transferred to the unsecured roll.
Those taxes that are delinquent at the time the amendment to this
section, enacted at the 1973-74 Regular Session, goes into effect may
also be transferred to the current unsecured roll.
2189.6. Improvements that constitute component parts of a water
distribution system located in whole or in part on property assessed
to a person other than the assessee of the land on which they are
located shall be assessed as improvements on the secured roll.
However, those assessments shall not be a lien on the land on which
those improvements are located and that fact shall be noted on the
secured roll.
If the tax thereon is unpaid when any installment of secured taxes
becomes delinquent, the tax collector may use the same collection
procedures available for the collection of taxes on the unsecured
roll.
If the tax thereon remains unpaid at the time set for the
declaration of default for delinquent taxes, the tax together with
any penalty and costs that may have accrued thereon while on the
secured roll shall be transferred to the unsecured roll.
2189.7. Except as otherwise provided in subdivision (a), (b), or
(c), the assessment of any floating home made pursuant to Section 229
shall be entered on the secured roll and shall be subject to all
provisions of law applicable to taxes on the secured roll.
(a) If the taxes on any floating home are not a lien on real
property of the owner of the floating home pursuant to Section
2188.1, 2189, or 2189.3 and are unpaid when any installment of taxes
on the secured roll becomes delinquent, the tax collector may use the
procedures applicable to the collection of delinquent taxes on the
unsecured roll.
(b) If the taxes on any floating home which are not a lien on real
property of the owner of the floating home remain unpaid at the time
set for the declaration of default for delinquent taxes of the
floating home on the secured roll, the taxes, together with any
penalties and costs which may have accrued thereon while on the
secured roll, shall be transferred to the unsecured roll.
(c) The taxes on floating homes may be paid in two installments as
provided in Chapter 2.1 (commencing with Section 2700) of Part 5,
notwithstanding Section 2605 and whether or not the county board of
supervisors has adopted a resolution in accordance with Section 2700.
2189.8. Upon application, the county tax collector may issue tax
clearance certificates. Those certificates shall be used to permit
registration of used floating homes, as defined in Section 18075.6 of
the Health and Safety Code, and for any other purposes as may be
prescribed by the Controller. The certificates may indicate that the
county tax collector finds that no local property tax is due or is
likely to become due, or that any applicable local property taxes
have been paid or are to be paid in a manner not requiring the
withholding of registration or the transfer of registration. The
certificates shall be in any form which the Controller may prescribe,
and shall be executed, issued, and accepted for clearance of
registration or permit issuance on any conditions which the
Controller may prescribe.
2190. Notwithstanding any provision of law to the contrary, the
assessment of any possessory interest in tax-exempt real estate to
which the exemption authorized by Section 218 has been applied shall
be entered on the secured roll. However, the assessment shall not be
a lien on the tax-exempt real estate and that fact shall be noted on
the secured roll.
If the tax thereon is unpaid when any installment of taxes on the
secured roll becomes delinquent, the tax collector may use the
procedures which are applicable to the collection of taxes on the
unsecured roll.
If the tax thereon remains unpaid at the time set for the
declaration of default for delinquent taxes, the tax applicable to
the possessory interest together with any penalties and costs which
may have accrued thereon while on the secured roll shall be
transferred to the unsecured roll.
2190.1. If the tax on an assessment of a possessory interest in
real estate of the Veterans Welfare Board is not paid before
delinquency, the amount of the tax, penalties and costs shall be paid
by said board and added to the amount due under the contract for the
property.
2190.2. Every tax on an assessment of a possessory interest or a
tax on an assessment of improvements made pursuant to the provisions
of Section 2188.2 shall become a lien on such possessory interest or
such improvements, provided that in those instances where the real
property that is the subject of such possessory interest or upon
which such improvements are located is not tax-exempt land, the fact
of such lien shall be indicated on the secured roll where the real
property that is the subject of such possessory interest or upon
which such improvements are located is listed.
2191.3. (a) The tax collector may make the filing specified in
subdivision (b) where either of the following occurs:
(1) There is a tax on any of the following:
(A) A possessory interest secured only by a lien on that taxed
possessory interest.
(B) Goods in transit, not secured by any lien on real property.
(C) Improvements that have been assessed pursuant to Section
2188.2.
(D) Off-roll taxes on escape assessments where the error was not
the fault of the assessee and the escape taxes are being paid
pursuant to Section 4837.5.
(E) Unsecured property not secured by a lien on any real property,
and where the tax has become delinquent or where there are prior
unpaid and delinquent taxes with respect to that same property.
(2) A tax has been entered on the unsecured roll pursuant to
Section 482, 531.2, or 4836.5, or transferred to the unsecured roll
pursuant to any provision of law.
(b) A filing for record without fee in the office of the county
recorder of any county of a certificate specifying the amount due,
the name, the last four digits of his or her federal social security
number, if known, and last known address of the assessee liable for
the amount, and compliance with all provisions of this division with
respect to the computation and levy of the tax if compliance has in
fact occurred. The procedure authorized by this section is cumulative
to the procedure provided by Sections 2951 and 3003. The county
recorder shall, within 30 days after a filing as described in this
subdivision with respect to delinquent taxes on unsecured property,
send a notice of the filing to the assessee at the assessee's last
known address. The notice shall contain the information contained in
the filing, and shall prominently display on its face the following
heading:
"THIS IS TO NOTIFY YOU THAT A TAX LIEN HAS BEEN FILED WITH
RESPECT TO UNSECURED PROPERTY"
2191.4. From the time of filing the certificate for record pursuant
to Section 2191.3, the amount required to be paid together with
interest and penalty constitutes a lien upon all personal and real
property in the county owned by and then assessed to and in the same
name as the assessee named in the certificate or acquired by him or
her in that name before the lien expires, except that the lien upon
unsecured property shall not be valid against a purchaser for value
or encumbrancer without actual knowledge of the lien when he or she
acquires his or her interest in the property. The lien has the force,
effect, and priority of a judgment lien and continues for 10 years
from the time of the recording of the certificate unless sooner
released or otherwise discharged.
Within 10 years from the date of the recording of the certificate
or within 10 years from the date of the last extension of the lien,
the lien may be extended by filing for record a new certificate in
the office of any county recorder and from the time of the filing the
lien as obtained under the original certificate shall be extended to
all personal and real property in the county owned by the assessee
for 10 years unless sooner released or otherwise discharged.
Execution shall issue upon the lien upon request of the tax collector
or the official collecting taxes on the unsecured roll in the same
manner as execution may issue upon other judgments, and sales shall
be held under that execution as prescribed in the Code of Civil
Procedure.
2191.5. Section 2191.4 does not give the county a preference over
any other lien which attached prior to the date when the certificate
of delinquency of unsecured property tax, tax on possessory interest,
tax on goods in transit or such tax on improvements respectively,
was recorded, and the lien set forth in Section 2191.4 is subordinate
to the preferences given to claims for personal services by Sections
1204 and 1206 of the Code of Civil Procedure.
2191.6. Except as otherwise provided in Section 2191.4, the lien
resulting from the recording of the certificate pursuant to Section
2191.3 shall be removed and discharged either:
(a) Upon payment of the tax, any applicable penalty and interest,
and a recording fee in the amount required by Section 27361.3 of the
Government Code for each release of lien issued for each county in
which the certificate was recorded, and upon the recording of a
certificate of release or discharge of the lien in the office of the
recorder of each county in which the certificate was filed. The
recording fee, together with a certificate of release or discharge,
shall be transmitted to the county recorder who shall record the
certificate; or
(b) When the tax is legally canceled and a certificate of release
or discharge is recorded in the office of the county recorder. A
recording under this subdivision shall be made without fee.
2192. Except as otherwise specifically provided, all tax liens
attach annually as of 12:01 a.m. on the first day of January
preceding the fiscal year for which the taxes are levied.
2192.1. Every tax declared in this chapter to be a lien on real
property, and every public improvement assessment declared by law to
be a lien on real property, have priority over all other liens on the
property, regardless of the time of their creation. Any tax or
assessment described in the preceding sentence shall be given
priority over matters including, but not limited to, any
recognizance, deed, judgment, debt, obligation, or responsibility
with respect to which the subject real property may become charged or
liable.
2192.2. Upon the sale, other than a tax sale under this division or
a sale pursuant to Article 1 (commencing with Section 2920) of
Chapter 2 of Title 14 of Part 4 of Division 3 of the Civil Code,
conducted under judicial process or otherwise by any sheriff,
trustee, receiver, or other ministerial officer, of any real property
upon which ad valorem property taxes or assessments are due and
unpaid at the time of sale, the proceeds from that sale shall, after
the payment of necessary and incidental sale expenses, be first
applied to the amount of those ad valorem property taxes and
assessments and be transmitted by the conducting officer to the
officer responsible for the collection of those taxes and
assessments.
2193. Every lien created by this division has the effect of an
execution duly levied against the property subject to the lien.
2194. (a) Except as otherwise provided in this chapter, the
judgment is satisfied and the lien removed when, but not before,
either of the following occur:
(1) The tax is paid or legally canceled.
(2) The property is sold to satisfy the tax lien.
(b) For purposes of this section, the tax is not deemed paid or
legally canceled by virtue of a sale of a tax certificate for that
tax pursuant to Section 4521.
2195. Thirty years after any tax becomes a lien, if the lien has
not been otherwise removed, the lien ceases to exist and the tax is
conclusively presumed to be paid. The official having charge of the
records of the tax shall mark it "Conclusively presumed paid."
Property for which a power to sell has been recorded for nonpayment
of taxes is not subject to the provisions of this section.
2196. (a) If the tax collector determines, following the
presentation of evidence by the owner or assessee of real property,
that a lien on that property for unpaid taxes, assessments, fees, or
charges levied by a local public entity has been erroneously filed
for recordation, the tax collector shall send a document to the
recorder stating the facts that indicate the erroneous filing. The
document shall be clearly labeled with the words "Removal of Invalid
Lien," and shall be signed by either the tax collector or his or her
deputy.
(b) The recorder shall mail the original "Removal of Invalid Lien"
document to the owner of the property after recording the document.
(c) For purposes of this section, "local public entity" means a
county, a city, or a district.
2186. Every tax has the effect of a judgment against the person.
2187. Every tax, penalty, or interest, including redemption penalty
or interest, on real property is a lien against the property
assessed.
2188. Every tax on improvements is a lien on the taxable land on
which they are located, if they are assessed to the same person to
whom the land is assessed.
2188.1. Every tax on improvements assessed to a person other than
the assessee of the land on which they are located may become a lien
on the real property of the owner of such improvements or be assessed
on the unsecured roll. In order for such tax on improvements to be a
lien on any parcel of real property of the owner of such
improvements, the fact of such lien must be indicated on the secured
roll where any such parcel of real property is listed.
2188.2. Whenever improvements are owned by a person other than the
owner of the land on which they are located, the owner of the
improvements or the owner of the land may file with the assessor a
written statement before the lien date attesting to their separate
ownership, in which event the land and improvements shall not be
assessed to the same assessee.
Such written statement shall not be required annually following
the year in which it has been filed but shall remain in effect until
such time as either, or both, of said separate ownerships shall have
been transferred or until such written statement of separate
ownership shall have been canceled by either the owner of the land or
the owner of the improvements.
2188.3. Whenever real property has been divided into condominiums,
as defined in Section 783 of the Civil Code, (a) each condominium
owned in fee shall be separately assessed to the owner thereof, and
the tax on each such condominium shall constitute a lien solely
thereon; (b) each condominium not owned in fee shall be separately
assessed, as if it were owned in fee, to the owner of the condominium
or the owner of the fee or both (and the tax on each such
condominium shall be a lien solely on the interest of the owner of
the fee in the real property included in such condominium and on such
condominium), if so agreed by the assessor in a writing of record;
such an agreement shall be binding upon such assessor and his
successors in office with respect to such project so long as it
continues to be divided into condominiums in the same manner as that
in effect when the agreement was made.
2188.4. Whenever a portion of a parcel of land, other than that
used for grazing or other agricultural purposes and property assessed
by the State Board of Equalization, is subject to a lease which is
recorded or for which a memorandum of lease is recorded and which
provides for a term (including options to renew) of 15 years or more
from the commencement date of the lease and which requires the lessee
to pay, or to reimburse the lessor for, the property taxes (or any
portion thereof) on the leased premises, the assessor shall
separately assess the land and improvements subject to the lease and
the land and improvements not subject to the lease upon application
for such separate assessments by the lessor or lessee prior to the
lien date; provided the boundaries of the leased area do not pass
through any improvement except along a bearing partition; and
provided that each parcel as described must have access frontage on a
dedicated street. The assessor shall thereafter continue to make
such separate assessments until the expiration date of the lease or
at an earlier date should the lessor or lessee file a written request
that the separate assessments be discontinued.
The assessor may, in his discretion, assess the leased premises to
the lessor or the lessee; provided, that if the lessor is assessed,
all notices of assessment and tax bills relating to the leased
premises shall be mailed to the lessor in care of the lessee at the
lessee's latest address known to the assessor, or a copy of such
notices and bills shall be mailed to the lessee at such address.
2188.5. (a) (1) Subject to the limitations set forth in subdivision
(b), whenever real property has been divided into planned
developments as defined in Section 11003 of the Business and
Professions Code, the interests therein shall be presumed to be the
value of each separately owned lot, parcel, or area, and the
assessment shall reflect this value, which includes all of the
following:
(A) The assessment attributable to the value of the separately
owned lot, parcel, or area and the improvements thereon.
(B) The assessment attributable to the share in the common area
reserved as an appurtenance of the separately owned lot, parcel, or
area.
(C) The new base year value of the common area resulting from any
change in ownership pursuant to Chapter 2 (commencing with Section
60) or new construction pursuant to Chapter 3 (commencing with
Section 70) attributable to the share in the common area reserved as
an appurtenance of the separately owned lot, parcel, or area.
(2) For the purposes of this section, "common area" shall mean the
land and improvements within a lot, parcel, or area, the beneficial
use and enjoyment of which is reserved in whole or in part as an
appurtenance to the separately owned lots, parcels, or areas, whether
this common area is held in common or through ownership of shares of
stock or membership in an owners' association. The tax on each
separately owned lot, parcel, or area shall constitute a lien solely
thereon and upon the proportionate interest in the common area
appurtenant thereto.
(b) Assessment in accordance with subdivision (a) shall only be
required with respect to those planned developments that satisfy both
of the following conditions:
(1) The development is located entirely within a single tax code
area.
(2) The entire beneficial ownership of the common area is reserved
as an appurtenance to the separately owned lots, parcels, or areas.
(c) The amendment to subdivision (b) made by Chapter 407 of the
Statutes of 1984 shall apply to real property that has been divided
into planned developments, as defined in Section 11003 of the
Business and Professions Code, on and after the effective date of
Chapter 407 of the Statutes of 1984.
2188.6. (a) Unless a request for exemption has been recorded
pursuant to subdivision (d), prior to the creation of a condominium
as defined in Section 783 of the Civil Code, the county assessor may
separately assess each individual unit which is shown on the
condominium plan of a proposed condominium project when all of the
following documents have been recorded as required by law:
(1) A subdivision final map or parcel map, as described in
Sections 66434 and 66445, respectively, of the Government Code.
(2) A condominium plan, as defined in subdivision (e) of Section
1351 of the Civil Code.
(3) A declaration, as defined in subdivision (h) of Section 1351
of the Civil Code.
(b) The tax due on each individual unit shall constitute a lien
solely on that unit.
(c) The lien created pursuant to this section shall be a lien on
an undivided interest in a portion of real property coupled with a
separate interest in space called a unit as described in subdivision
(f) of Section 1351 of the Civil Code.
(d) The record owner of the real property may record with the
condominium plan a request that the real property be exempt from
separate assessment pursuant to this section. If a request for
exemption is recorded, separate assessment of a condominium unit
shall be made only in accordance with Section 2188.3.
(e) This section shall become operative on January 1, 1990, and
shall apply to condominium projects for which a condominium plan is
recorded after that date.
2188.7. (a) Whenever the assessor receives a written request for
separate assessment of a community apartment project, a stock
cooperative, or a limited equity housing cooperative as defined in
Section 11003.2, 11003.4, or 11004 of the Business and Professions
Code, or any other similarly organized housing cooperative, the
assessor shall, on the first lien date which occurs more than 60 days
following the request, and on each lien date thereafter, separately
assess the individual interests described in subdivision (b) held by
the owners of the project or shareholders of the corporation if the
conditions specified in subdivision (c) have been met. Whenever a
community apartment project or cooperative housing corporation is
separately assessed, it shall continue to be separately assessed in
subsequent fiscal years and once a request for separate assessment is
made, it is binding on all future owners and occupants of the
project or corporation.
(b) For community apartment projects, and similarly organized
projects, the interest that is to be separately assessed pursuant to
subdivision (a) is the value of the right of exclusive occupancy in a
portion of the real property coupled with an undivided interest in
the land. For cooperative housing corporations, limited equity
housing cooperatives and similarly organized cooperatives, the
interest that is to be separately assessed is the value of the right
of exclusive occupancy which is transferable only concurrently with
the transfer of the share or shares of stock in the corporation held
by the person having such right of occupancy, together with an
interest in appurtenant common areas.
(c) Except as provided in subdivision (a), a separate assessment
of any interest described in subdivision (b) may not be made by the
assessor unless:
(1) The person making the request certifies that the owners or
shareholders have been notified and the request for separate
assessment has been approved in the manner provided in the
organizational documents of the organization involved for approval of
matters affecting the affairs of the organization generally; and
(2) A diagrammatic floor plan of the improvements and a survey
plot map of the land showing the location of the improvements on the
land, prepared in the form required by Chapter 2 (commencing with
Section 66425) of Division 2 of Title 7 of the Government Code, has
been recorded with the county recorder and filed with the assessor.
(3) 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.
(d) Notwithstanding the provisions of Section 2605 and regardless
of whether the board of supervisors has adopted a resolution in
accordance with Section 2700, the tax on interests in a cooperative
housing corporation or a limited-equity housing corporation
separately assessed pursuant to subdivision (a) shall be entered on
the secured roll and may be paid in two installments as provided in
Chapter 2.1 (commencing with Section 2700) of Part 5. However, if:
(1) The tax on the separately assessed interest is unpaid when any
installment of taxes on the secured roll becomes delinquent, the tax
collector may use the procedures applicable to the collection of
delinquent taxes on the unsecured roll; and
(2) The tax on the separately assessed interest remains unpaid at
the time set for the declaration of default for delinquent taxes, the
tax on the separately assessed interest, together with any penalties
and costs which may have accrued thereon while on the secured roll,
shall be transferred to the unsecured roll.
(e) The tax on an individual interest in a community apartment
project, separately assessed pursuant to subdivision (a), shall be a
lien solely on that interest and shall be entered on and be subject
to all provisions of law applicable to taxes on the secured roll.
(f) The assessor shall provide to the principal office of each
community apartment project and cooperative housing corporation
within the taxing jurisdiction, at the time and in the manner as he
or she deems appropriate, adequate notice of the provisions of this
section and other pertinent information relative to the
implementation thereof.
(g) The assessor may charge a fee for the initial cost of
separately assessing a project or corporation which may be collected
on the tax bill.
2188.8. (a) Whenever the assessor receives a written request for
separate assessment of time-share estates in a time-share project, as
defined in Section 11212 of the Business and Professions Code and as
specified in subdivision (h) of this section, the assessor shall, on
the first lien date that occurs more than 60 days following the
request, and on each lien date thereafter, separately assess each
time-share estate in the project if the assessor determines that the
conditions specified in subdivision (c) have been met. Whenever
estates in a time-share project are separately assessed, they shall
continue to be separately assessed in subsequent fiscal years and,
once a request for separate assessment is made with respect to a
project, it is binding on all future time-share estate owners.
(b) The interest that is to be separately assessed is the value of
the right of recurrent, exclusive use or occupancy of real property,
annually or on some other periodic basis, for a specific period of
time that has been, or will be, allotted from the use or occupancy
periods into which the project has been divided.
(c) The separate assessment of a time-share estate may not be made
by the assessor unless both of the following occur:
(1) The person making the request certifies that the request for
separate assessment has been approved in the manner provided in the
organizational documents of the organization involved for approval of
matters affecting the affairs of the organization generally.
(2) A diagrammatic floor plan of the improvements, a copy of the
documents setting forth the procedures for scheduling time and units
to each time-share estate owner, and a list of every time-share
estate owner, with a date notation thereon showing when, according to
the organization's records, each time-share estate was acquired,
have been filed with the assessor. A plot map of the land showing the
location of the improvements on the land need not be filed unless
requested by the assessor. The organization shall file an annual
statement for each succeeding assessment year, on or before April 1,
with the assessor setting forth any changes to the required
information known to the organization. The list or other information
provided pursuant to this section is not a public document and shall
not be open to public inspection, except as provided in Section 408.
(d) Notwithstanding subdivision (c), this section shall not be
construed to require any person making a request for separate
assessment to meet the requirements of the Subdivision Map Act, nor
shall the approval of any governmental agency be required for
separate assessment.
(e) The tax on a time-share estate that is separately assessed
pursuant to this section shall be a lien solely on the time-share
estate and shall be entered on and be subject to all provisions of
law applicable to taxes on the secured roll, provided:
(1) If the taxes on any time-share estate that is separately
assessed remain unpaid at the time set for declaration of default for
delinquent taxes, the taxes on the time-share estate, together with
any penalties and costs that may have accrued thereon while on the
secured roll, may be transferred to the unsecured roll.
(2) Defaulted time-share estate taxes remaining unpaid on any
prior year secured tax roll may be transferred to the unsecured roll
and collected like any other tax on the unsecured roll.
(f) The assessor shall provide to the principal office of each
time-share project within the taxing jurisdiction, at the time and in
the manner as he or she deems appropriate, adequate notice of the
provisions of this section and other pertinent information relative
to the implementation thereof.
(g) The county may charge a fee for processing an application for
separate assessment and for the initial and the ongoing costs, not to
exceed the actual cost, of the separate assessment and billing, and
mailings, with respect to a time-share project. This fee is subject
to Chapter 12.5 (commencing with Section 54985) of Part 1 of Division
2 of Title 5 of the Government Code, and shall be proportionately
allocated to each of the time-share estate owners. This fee may be
collected commencing with the initial separate tax bills, and on
subsequent tax bills, and deposited in the county's general fund.
(h) For purposes of this section, "time-share estate" applies to
time-share estates, as defined in Section 11212 of the Business and
Professions Code, that include a fee simple interest in the
underlying property involved. However, "time-share estate" does not
include time-share estates that are coupled with a leasehold interest
or an estate for years.
(i) Notwithstanding subdivision (a), when the assessor receives a
written request to terminate the separate assessment of time-share
estates in a time-share project under subdivision (a), the assessor
shall, on the first lien date that occurs more than 60 days following
the request, and on each lien date thereafter, prepare a single
assessment for all time-share estates in the project. In order to
obtain a single assessment, the person making the request shall
provide certification that the request for a single consolidated
assessment has been approved in the manner provided in the
organization's documents. The person making the request shall also
state the name and address of that organization as the organization
to receive the single consolidated assessment. On the first lien
date, and continuing thereafter, the county shall assess the
time-share project. Any lien for taxes shall attach as if the
election previously made under subdivision (a) had not been made, and
the county shall no longer charge the fees described in subdivision
(g).
2188.9. (a) Whenever the assessor receives a written request for
separate assessment of a time-share project, as defined in Section
11212 of the Business and Professions Code, the assessor shall, on
the first lien date which occurs more than 60 days following the
request, and on each lien date thereafter, separately assess the
individual interests in the project described in subdivision (b) if
the conditions specified in subdivision (c) have been met. Whenever a
time-share project becomes subject to separate assessment, it shall
continue to be so subject in subsequent fiscal years and once a
request for separate assessment is made, it is binding on all future
owners and occupants of the project.
(b) The interest in a time-share project that is to be separately
assessed is the value of the right of recurrent, exclusive use or
occupancy of real property, annually or on some other periodic basis,
for a period of time that has been, or will be, allotted from the
use or occupancy periods into which the project has been divided.
(c) A separate assessment may not be made by the assessor under
this section unless:
(1) The person making the request certifies that the request for
separate assessment has been approved in the manner provided in the
organizational documents of the organization involved for approval of
matters affecting the affairs of the organization generally; and
(2) A diagrammatic floor plan of the improvements, a copy of the
documents setting forth the procedures for scheduling time and units
to each time-share interest owner, and a list of every time-share
interest owner, with a date notation thereon showing when, according
to the organization's records, each interest was acquired, have been
filed with the assessor. A plot map of the land showing the location
of the improvements on the land need not be filed unless requested by
the assessor. The organization shall file an annual statement for
each succeeding assessment year, on or before April 1, with the
assessor, setting forth any changes to the required information known
to the organization. The list or other information provided pursuant
to this section is not a public document and shall not be open to
public inspection, except as provided in Section 408 of the Revenue
and Taxation Code.
(d) Notwithstanding the provisions of subdivision (c), this
section shall not be construed to require applicants for separate
assessments to meet the requirements of the Subdivision Map Act, nor
shall the approval of any governmental agency be required for
separate assessment except for the assessor's approval.
(e) The assessor shall cumulate all the separate assessments in a
time-share project and enter the total assessment on the secured roll
in the name of the organization or time-share owners' association.
The assessor shall notify each owner of a time-share interest subject
to separate assessment under this section of the amount of an
increased assessment pursuant to Section 619.
(f) The tax on the total assessment with respect to a time-share
project shall be a lien on the entire time-share project and shall be
subject to all provisions of law applicable to taxes on the secured
roll.
(g) The tax collector shall send a single tax bill, with an
itemized breakdown detailing the taxes applicable to each separate
assessment, to the time-share project organization or owners'
association.
(h) The assessor shall provide to the principal office of each
time-share project within the taxing jurisdiction, at that time and
in that manner as he or she deems appropriate, adequate notice of the
provisions of this section and other pertinent information relative
to the implementation thereof.
(i) The county may charge a fee for processing the application for
separate assessment and for the initial and ongoing costs of
separate assessment and implementing subdivision (g), not to exceed
the actual costs. 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 collected commencing with the initial
separate tax bills, and on subsequent tax bills, and shall be
deposited in the county's general fund.
(j) This section shall not apply to time-share estates or to
time-share projects that are subject to the provisions of Section
2188.8.
(k) Notwithstanding subdivision (a), when the assessor receives a
written request to terminate the separate assessment of a time-share
project under subdivision (a), the assessor shall, on the first lien
date that occurs more than 60 days following the request, and on each
lien date thereafter, prepare a single assessment for the time-share
project without an itemized breakdown detailing the taxes applicable
to each separate assessment in the time-share project. In order to
obtain a single assessment, the person making the request shall
provide certification that the request for a single consolidated
assessment has been approved in the manner provided in the
organization's documents. The person making the request shall also
state the name and address of that organization as the organization
to receive the single consolidated assessment. On the first lien
date, and continuing thereafter, the county shall assess the
time-share project. Any lien for taxes shall attach as if the
election previously made under subdivision (a) had not been made, and
the county shall no longer charge the fees described in subdivision
(i).
2188.10. (a) Whenever the assessor receives a written request for
separate assessment of a pro rata portion of the real property of a
mobilehome park which changed ownership pursuant to subdivision (c)
of Section 62.1 as the result of the transfer of a share or shares of
voting stock or other ownership or membership interest or interests,
the assessor shall, on the first lien date which occurs more than 60
days following the request, and on each lien date thereafter,
separately assess the portion or portions of real property described
in subdivision (b) if the conditions specified in subdivision (c)
have been met. Whenever a portion of the real property of a
mobilehome park becomes subject to separate assessment, it shall
continue to be subject to separate assessment in subsequent fiscal
years and once a request for separate assessment is made, it is
binding on all future owners of the voting stock or other ownership
or membership interests in the entity which owns the park.
(b) The interest that is to be separately assessed is the value of
the pro rata portion of the real property of the mobilehome park
which changed ownership pursuant to subdivision (c) of Section 62.1.
(c) A separate assessment may not be made by the assessor under
this section unless the following conditions are met:
(1) The governing board of the mobilehome park makes the request
for separate assessment and certifies that the request has been
approved in the manner provided in the organizational documents of
the entity owning the mobilehome park.
(2) Information is filed with the assessor listing all of the
following:
(A) The total number of outstanding shares of voting stock of, or
other ownership or membership interests in, the entity which owns the
mobilehome park.
(B) The number of shares of voting stock, or other ownership or
membership interests, which have been transferred and resulted in the
change in ownership of portions of the real property of the park
pursuant to subdivision (c) of Section 62.1, together with the names
and addresses of the owners of the transferred voting stock or other
ownership or membership interests.
(C) Any other information as the assessor may require.
The entity owning the mobilehome park shall file an annual
statement for each succeeding assessment year, on or before April 1,
with the assessor, setting forth any changes to the required
information known to the entity. The information provided pursuant to
this section is not a public document and shall not be open to
public inspection, except as provided in Section 408.
(d) Nothing in this section shall be construed to require
applicants for separate assessments to meet the requirements of the
Subdivision Map Act, nor shall the approval of any governmental
agency be required for separate assessment except for the assessor's
approval.
(e) The assessor shall cumulate all the separate assessments in a
mobilehome park and enter the total assessment on the secured roll in
the name of the entity which owns the park. The assessor shall
notify each owner of a portion of the real property of the park
subject to separate assessment under this section of the amount of an
increased assessment pursuant to Section 619.
(f) The tax on the total assessment of the mobilehome park shall
be a lien on the real property of the park and shall be subject to
all provisions of law applicable to taxes on the secured roll.
(g) The tax collector shall send a single tax bill, with an
itemized breakdown detailing the taxes and the allocated portion of
any fee imposed pursuant to subdivision (i) applicable to each
separate assessment, to the entity owning the mobilehome park.
(h) The assessor shall provide to owners of voting stock or other
ownership or membership interest in a mobilehome park entity subject
to subdivision (c) of Section 62.1, and to the governing board of the
park, at that time and in that manner as the assessor deems
appropriate, adequate notice of the provisions of this section and
other pertinent information relative to the implementation thereof.
(i) The county may charge a fee for processing the application for
separate assessment, and for the initial and ongoing costs of
separate assessment and implementing subdivision (g), not to exceed
actual costs. This fee 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 shall be allocated to each owner of a share of
voting stock or other ownership or membership interest for which a
separate assessment has been made. The fee may be collected
commencing with the initial separate tax bills, and on subsequent tax
bills, and shall be deposited in the county's general fund.
(j) The governing board of the entity which owns the mobilehome
park shall collect the allocated portion of any fee charged pursuant
to subdivision (i) and any itemized taxes applicable to a separate
assessment from the owner of the voting stock or other ownership or
membership interest whose acquisition of the interest resulted in the
separate assessment. The fees and taxes resulting from separate
assessment shall be deducted from the proportional cost of the fees
and taxes collected from the remaining owners or members.
2188.11. The assessor shall separately assess undivided interests
in accordance with Chapter 3 (commencing with Section 2801) of Part
5.
2189. (a) A tax on personal property is a lien on any real property
on the secured roll also belonging to the owner of the personal
property, if the personal property is located upon that real property
on the lien date, and if the fact of the lien is shown on the
secured roll opposite the description of the real property. However,
if that real property is transferred or conveyed to a bona fide
purchaser for value after the lien date, but prior to the date upon
which the assessment on the personal property is made, and the
purchaser of that property did not own, claim, possess, or control
the personal property at any time from the lien date until the date
upon which that assessment was made, the taxes on the personal
property shall be placed on the unsecured roll and shall not be a
lien on the real property.
(b) Any failure or omission to show the fact of a lien as
described in subdivision (a) for personal property taxes on the
secured roll opposite the description of real property shall not
operate to invalidate those personal property taxes, but in that case
the tax shall be collected in the same manner as taxes on the
unsecured roll. However, if the fact of lien is erroneously entered
on the secured roll opposite the description of real property
belonging to someone other than the owner of the personal property on
the lien date, then the delinquency penalty provided for in Chapter
4 of Part 5 shall not attach until December 10 at 5 p.m. or, if
December 10th falls on Saturday, Sunday, or a holiday at 5 p.m. on
the next business day.
2189.1. Separately billed taxes on state-assessed personal property
when delinquent may be collected through use of unsecured tax
collection procedures. Any of those taxes, including penalties and
cost charge, which remain unpaid after June 30, shall be transferred
to the unsecured roll or abstract and shall become subject to
additional penalties as provided in Section 2922.
2189.3. A tax on personal property belonging to an owner of real
property on the secured roll located in the same county as the
personal property, where the personal property is not located upon
the real property on the lien date, is, on and after the lien date, a
lien on the real property, having the force, effect and priority of
a judgment lien from and after the lien date, if, on or before the
lien date:
(a) The assessor, at his or her discretion, with the approval of
the board of supervisors, and at the request of the taxpayer,
determines and issues to the taxpayer a certificate that the real
property is sufficient to secure the payment of the tax.
(b) The taxpayer records the certificate with the county recorder.
Any tax which becomes a lien on the real property in accordance
with this section shall be subject to the provisions of this division
relating to the rate and date of payment of taxes on the secured
roll for the current year; and in the event of any delinquency in the
payment of such tax, the personal property on which it has been
levied shall be subject to seizure and sale in accordance with
Sections 2951 to 2963, inclusive, of this code.
This section does not apply to any tax which became a lien on the
first Monday in March of 1958, and shall first be operative with
respect to taxes levied for the fiscal year 1959-60.
2189.5. Every tax on personal property and improvements, located
upon or appurtenant to a leasehold estate for the production of gas,
petroleum or other hydrocarbon substances from beneath the surface of
the earth, and belonging to the owner of the leasehold estate, may
be secured by the leasehold estate, when, in the opinion of the
assessor, the leasehold estate is of sufficient value to constitute
security for the payment of all taxes upon that personal property or
improvements and upon that leasehold estate. In the event of
delinquency in the payment of that tax, the personal property,
improvements, and leasehold estate shall be subject to seizure and
sale in the same manner as provided for the seizure and sale of
unsecured personal property, in Sections 2951 to 2962, inclusive, at
any time within three years after the delinquency. Suit may be
brought against an assessee of those taxes in the event of
delinquency in the payment thereof.
If the tax thereon remains unpaid at the time set for the
declaration of default for delinquent taxes, the tax together with
any penalty and costs as may have accrued thereon while on the
secured roll shall be transferred to the unsecured roll.
Those taxes that are delinquent at the time the amendment to this
section, enacted at the 1973-74 Regular Session, goes into effect may
also be transferred to the current unsecured roll.
2189.6. Improvements that constitute component parts of a water
distribution system located in whole or in part on property assessed
to a person other than the assessee of the land on which they are
located shall be assessed as improvements on the secured roll.
However, those assessments shall not be a lien on the land on which
those improvements are located and that fact shall be noted on the
secured roll.
If the tax thereon is unpaid when any installment of secured taxes
becomes delinquent, the tax collector may use the same collection
procedures available for the collection of taxes on the unsecured
roll.
If the tax thereon remains unpaid at the time set for the
declaration of default for delinquent taxes, the tax together with
any penalty and costs that may have accrued thereon while on the
secured roll shall be transferred to the unsecured roll.
2189.7. Except as otherwise provided in subdivision (a), (b), or
(c), the assessment of any floating home made pursuant to Section 229
shall be entered on the secured roll and shall be subject to all
provisions of law applicable to taxes on the secured roll.
(a) If the taxes on any floating home are not a lien on real
property of the owner of the floating home pursuant to Section
2188.1, 2189, or 2189.3 and are unpaid when any installment of taxes
on the secured roll becomes delinquent, the tax collector may use the
procedures applicable to the collection of delinquent taxes on the
unsecured roll.
(b) If the taxes on any floating home which are not a lien on real
property of the owner of the floating home remain unpaid at the time
set for the declaration of default for delinquent taxes of the
floating home on the secured roll, the taxes, together with any
penalties and costs which may have accrued thereon while on the
secured roll, shall be transferred to the unsecured roll.
(c) The taxes on floating homes may be paid in two installments as
provided in Chapter 2.1 (commencing with Section 2700) of Part 5,
notwithstanding Section 2605 and whether or not the county board of
supervisors has adopted a resolution in accordance with Section 2700.
2189.8. Upon application, the county tax collector may issue tax
clearance certificates. Those certificates shall be used to permit
registration of used floating homes, as defined in Section 18075.6 of
the Health and Safety Code, and for any other purposes as may be
prescribed by the Controller. The certificates may indicate that the
county tax collector finds that no local property tax is due or is
likely to become due, or that any applicable local property taxes
have been paid or are to be paid in a manner not requiring the
withholding of registration or the transfer of registration. The
certificates shall be in any form which the Controller may prescribe,
and shall be executed, issued, and accepted for clearance of
registration or permit issuance on any conditions which the
Controller may prescribe.
2190. Notwithstanding any provision of law to the contrary, the
assessment of any possessory interest in tax-exempt real estate to
which the exemption authorized by Section 218 has been applied shall
be entered on the secured roll. However, the assessment shall not be
a lien on the tax-exempt real estate and that fact shall be noted on
the secured roll.
If the tax thereon is unpaid when any installment of taxes on the
secured roll becomes delinquent, the tax collector may use the
procedures which are applicable to the collection of taxes on the
unsecured roll.
If the tax thereon remains unpaid at the time set for the
declaration of default for delinquent taxes, the tax applicable to
the possessory interest together with any penalties and costs which
may have accrued thereon while on the secured roll shall be
transferred to the unsecured roll.
2190.1. If the tax on an assessment of a possessory interest in
real estate of the Veterans Welfare Board is not paid before
delinquency, the amount of the tax, penalties and costs shall be paid
by said board and added to the amount due under the contract for the
property.
2190.2. Every tax on an assessment of a possessory interest or a
tax on an assessment of improvements made pursuant to the provisions
of Section 2188.2 shall become a lien on such possessory interest or
such improvements, provided that in those instances where the real
property that is the subject of such possessory interest or upon
which such improvements are located is not tax-exempt land, the fact
of such lien shall be indicated on the secured roll where the real
property that is the subject of such possessory interest or upon
which such improvements are located is listed.
2191.3. (a) The tax collector may make the filing specified in
subdivision (b) where either of the following occurs:
(1) There is a tax on any of the following:
(A) A possessory interest secured only by a lien on that taxed
possessory interest.
(B) Goods in transit, not secured by any lien on real property.
(C) Improvements that have been assessed pursuant to Section
2188.2.
(D) Off-roll taxes on escape assessments where the error was not
the fault of the assessee and the escape taxes are being paid
pursuant to Section 4837.5.
(E) Unsecured property not secured by a lien on any real property,
and where the tax has become delinquent or where there are prior
unpaid and delinquent taxes with respect to that same property.
(2) A tax has been entered on the unsecured roll pursuant to
Section 482, 531.2, or 4836.5, or transferred to the unsecured roll
pursuant to any provision of law.
(b) A filing for record without fee in the office of the county
recorder of any county of a certificate specifying the amount due,
the name, the last four digits of his or her federal social security
number, if known, and last known address of the assessee liable for
the amount, and compliance with all provisions of this division with
respect to the computation and levy of the tax if compliance has in
fact occurred. The procedure authorized by this section is cumulative
to the procedure provided by Sections 2951 and 3003. The county
recorder shall, within 30 days after a filing as described in this
subdivision with respect to delinquent taxes on unsecured property,
send a notice of the filing to the assessee at the assessee's last
known address. The notice shall contain the information contained in
the filing, and shall prominently display on its face the following
heading:
"THIS IS TO NOTIFY YOU THAT A TAX LIEN HAS BEEN FILED WITH
RESPECT TO UNSECURED PROPERTY"
2191.4. From the time of filing the certificate for record pursuant
to Section 2191.3, the amount required to be paid together with
interest and penalty constitutes a lien upon all personal and real
property in the county owned by and then assessed to and in the same
name as the assessee named in the certificate or acquired by him or
her in that name before the lien expires, except that the lien upon
unsecured property shall not be valid against a purchaser for value
or encumbrancer without actual knowledge of the lien when he or she
acquires his or her interest in the property. The lien has the force,
effect, and priority of a judgment lien and continues for 10 years
from the time of the recording of the certificate unless sooner
released or otherwise discharged.
Within 10 years from the date of the recording of the certificate
or within 10 years from the date of the last extension of the lien,
the lien may be extended by filing for record a new certificate in
the office of any county recorder and from the time of the filing the
lien as obtained under the original certificate shall be extended to
all personal and real property in the county owned by the assessee
for 10 years unless sooner released or otherwise discharged.
Execution shall issue upon the lien upon request of the tax collector
or the official collecting taxes on the unsecured roll in the same
manner as execution may issue upon other judgments, and sales shall
be held under that execution as prescribed in the Code of Civil
Procedure.
2191.5. Section 2191.4 does not give the county a preference over
any other lien which attached prior to the date when the certificate
of delinquency of unsecured property tax, tax on possessory interest,
tax on goods in transit or such tax on improvements respectively,
was recorded, and the lien set forth in Section 2191.4 is subordinate
to the preferences given to claims for personal services by Sections
1204 and 1206 of the Code of Civil Procedure.
2191.6. Except as otherwise provided in Section 2191.4, the lien
resulting from the recording of the certificate pursuant to Section
2191.3 shall be removed and discharged either:
(a) Upon payment of the tax, any applicable penalty and interest,
and a recording fee in the amount required by Section 27361.3 of the
Government Code for each release of lien issued for each county in
which the certificate was recorded, and upon the recording of a
certificate of release or discharge of the lien in the office of the
recorder of each county in which the certificate was filed. The
recording fee, together with a certificate of release or discharge,
shall be transmitted to the county recorder who shall record the
certificate; or
(b) When the tax is legally canceled and a certificate of release
or discharge is recorded in the office of the county recorder. A
recording under this subdivision shall be made without fee.
2192. Except as otherwise specifically provided, all tax liens
attach annually as of 12:01 a.m. on the first day of January
preceding the fiscal year for which the taxes are levied.
2192.1. Every tax declared in this chapter to be a lien on real
property, and every public improvement assessment declared by law to
be a lien on real property, have priority over all other liens on the
property, regardless of the time of their creation. Any tax or
assessment described in the preceding sentence shall be given
priority over matters including, but not limited to, any
recognizance, deed, judgment, debt, obligation, or responsibility
with respect to which the subject real property may become charged or
liable.
2192.2. Upon the sale, other than a tax sale under this division or
a sale pursuant to Article 1 (commencing with Section 2920) of
Chapter 2 of Title 14 of Part 4 of Division 3 of the Civil Code,
conducted under judicial process or otherwise by any sheriff,
trustee, receiver, or other ministerial officer, of any real property
upon which ad valorem property taxes or assessments are due and
unpaid at the time of sale, the proceeds from that sale shall, after
the payment of necessary and incidental sale expenses, be first
applied to the amount of those ad valorem property taxes and
assessments and be transmitted by the conducting officer to the
officer responsible for the collection of those taxes and
assessments.
2193. Every lien created by this division has the effect of an
execution duly levied against the property subject to the lien.
2194. (a) Except as otherwise provided in this chapter, the
judgment is satisfied and the lien removed when, but not before,
either of the following occur:
(1) The tax is paid or legally canceled.
(2) The property is sold to satisfy the tax lien.
(b) For purposes of this section, the tax is not deemed paid or
legally canceled by virtue of a sale of a tax certificate for that
tax pursuant to Section 4521.
2195. Thirty years after any tax becomes a lien, if the lien has
not been otherwise removed, the lien ceases to exist and the tax is
conclusively presumed to be paid. The official having charge of the
records of the tax shall mark it "Conclusively presumed paid."
Property for which a power to sell has been recorded for nonpayment
of taxes is not subject to the provisions of this section.
2196. (a) If the tax collector determines, following the
presentation of evidence by the owner or assessee of real property,
that a lien on that property for unpaid taxes, assessments, fees, or
charges levied by a local public entity has been erroneously filed
for recordation, the tax collector shall send a document to the
recorder stating the facts that indicate the erroneous filing. The
document shall be clearly labeled with the words "Removal of Invalid
Lien," and shall be signed by either the tax collector or his or her
deputy.
(b) The recorder shall mail the original "Removal of Invalid Lien"
document to the owner of the property after recording the document.
(c) For purposes of this section, "local public entity" means a
county, a city, or a district.
2186. Every tax has the effect of a judgment against the person.
2187. Every tax, penalty, or interest, including redemption penalty
or interest, on real property is a lien against the property
assessed.
2188. Every tax on improvements is a lien on the taxable land on
which they are located, if they are assessed to the same person to
whom the land is assessed.
2188.1. Every tax on improvements assessed to a person other than
the assessee of the land on which they are located may become a lien
on the real property of the owner of such improvements or be assessed
on the unsecured roll. In order for such tax on improvements to be a
lien on any parcel of real property of the owner of such
improvements, the fact of such lien must be indicated on the secured
roll where any such parcel of real property is listed.
2188.2. Whenever improvements are owned by a person other than the
owner of the land on which they are located, the owner of the
improvements or the owner of the land may file with the assessor a
written statement before the lien date attesting to their separate
ownership, in which event the land and improvements shall not be
assessed to the same assessee.
Such written statement shall not be required annually following
the year in which it has been filed but shall remain in effect until
such time as either, or both, of said separate ownerships shall have
been transferred or until such written statement of separate
ownership shall have been canceled by either the owner of the land or
the owner of the improvements.
2188.3. Whenever real property has been divided into condominiums,
as defined in Section 783 of the Civil Code, (a) each condominium
owned in fee shall be separately assessed to the owner thereof, and
the tax on each such condominium shall constitute a lien solely
thereon; (b) each condominium not owned in fee shall be separately
assessed, as if it were owned in fee, to the owner of the condominium
or the owner of the fee or both (and the tax on each such
condominium shall be a lien solely on the interest of the owner of
the fee in the real property included in such condominium and on such
condominium), if so agreed by the assessor in a writing of record;
such an agreement shall be binding upon such assessor and his
successors in office with respect to such project so long as it
continues to be divided into condominiums in the same manner as that
in effect when the agreement was made.
2188.4. Whenever a portion of a parcel of land, other than that
used for grazing or other agricultural purposes and property assessed
by the State Board of Equalization, is subject to a lease which is
recorded or for which a memorandum of lease is recorded and which
provides for a term (including options to renew) of 15 years or more
from the commencement date of the lease and which requires the lessee
to pay, or to reimburse the lessor for, the property taxes (or any
portion thereof) on the leased premises, the assessor shall
separately assess the land and improvements subject to the lease and
the land and improvements not subject to the lease upon application
for such separate assessments by the lessor or lessee prior to the
lien date; provided the boundaries of the leased area do not pass
through any improvement except along a bearing partition; and
provided that each parcel as described must have access frontage on a
dedicated street. The assessor shall thereafter continue to make
such separate assessments until the expiration date of the lease or
at an earlier date should the lessor or lessee file a written request
that the separate assessments be discontinued.
The assessor may, in his discretion, assess the leased premises to
the lessor or the lessee; provided, that if the lessor is assessed,
all notices of assessment and tax bills relating to the leased
premises shall be mailed to the lessor in care of the lessee at the
lessee's latest address known to the assessor, or a copy of such
notices and bills shall be mailed to the lessee at such address.
2188.5. (a) (1) Subject to the limitations set forth in subdivision
(b), whenever real property has been divided into planned
developments as defined in Section 11003 of the Business and
Professions Code, the interests therein shall be presumed to be the
value of each separately owned lot, parcel, or area, and the
assessment shall reflect this value, which includes all of the
following:
(A) The assessment attributable to the value of the separately
owned lot, parcel, or area and the improvements thereon.
(B) The assessment attributable to the share in the common area
reserved as an appurtenance of the separately owned lot, parcel, or
area.
(C) The new base year value of the common area resulting from any
change in ownership pursuant to Chapter 2 (commencing with Section
60) or new construction pursuant to Chapter 3 (commencing with
Section 70) attributable to the share in the common area reserved as
an appurtenance of the separately owned lot, parcel, or area.
(2) For the purposes of this section, "common area" shall mean the
land and improvements within a lot, parcel, or area, the beneficial
use and enjoyment of which is reserved in whole or in part as an
appurtenance to the separately owned lots, parcels, or areas, whether
this common area is held in common or through ownership of shares of
stock or membership in an owners' association. The tax on each
separately owned lot, parcel, or area shall constitute a lien solely
thereon and upon the proportionate interest in the common area
appurtenant thereto.
(b) Assessment in accordance with subdivision (a) shall only be
required with respect to those planned developments that satisfy both
of the following conditions:
(1) The development is located entirely within a single tax code
area.
(2) The entire beneficial ownership of the common area is reserved
as an appurtenance to the separately owned lots, parcels, or areas.
(c) The amendment to subdivision (b) made by Chapter 407 of the
Statutes of 1984 shall apply to real property that has been divided
into planned developments, as defined in Section 11003 of the
Business and Professions Code, on and after the effective date of
Chapter 407 of the Statutes of 1984.
2188.6. (a) Unless a request for exemption has been recorded
pursuant to subdivision (d), prior to the creation of a condominium
as defined in Section 783 of the Civil Code, the county assessor may
separately assess each individual unit which is shown on the
condominium plan of a proposed condominium project when all of the
following documents have been recorded as required by law:
(1) A subdivision final map or parcel map, as described in
Sections 66434 and 66445, respectively, of the Government Code.
(2) A condominium plan, as defined in subdivision (e) of Section
1351 of the Civil Code.
(3) A declaration, as defined in subdivision (h) of Section 1351
of the Civil Code.
(b) The tax due on each individual unit shall constitute a lien
solely on that unit.
(c) The lien created pursuant to this section shall be a lien on
an undivided interest in a portion of real property coupled with a
separate interest in space called a unit as described in subdivision
(f) of Section 1351 of the Civil Code.
(d) The record owner of the real property may record with the
condominium plan a request that the real property be exempt from
separate assessment pursuant to this section. If a request for
exemption is recorded, separate assessment of a condominium unit
shall be made only in accordance with Section 2188.3.
(e) This section shall become operative on January 1, 1990, and
shall apply to condominium projects for which a condominium plan is
recorded after that date.
2188.7. (a) Whenever the assessor receives a written request for
separate assessment of a community apartment project, a stock
cooperative, or a limited equity housing cooperative as defined in
Section 11003.2, 11003.4, or 11004 of the Business and Professions
Code, or any other similarly organized housing cooperative, the
assessor shall, on the first lien date which occurs more than 60 days
following the request, and on each lien date thereafter, separately
assess the individual interests described in subdivision (b) held by
the owners of the project or shareholders of the corporation if the
conditions specified in subdivision (c) have been met. Whenever a
community apartment project or cooperative housing corporation is
separately assessed, it shall continue to be separately assessed in
subsequent fiscal years and once a request for separate assessment is
made, it is binding on all future owners and occupants of the
project or corporation.
(b) For community apartment projects, and similarly organized
projects, the interest that is to be separately assessed pursuant to
subdivision (a) is the value of the right of exclusive occupancy in a
portion of the real property coupled with an undivided interest in
the land. For cooperative housing corporations, limited equity
housing cooperatives and similarly organized cooperatives, the
interest that is to be separately assessed is the value of the right
of exclusive occupancy which is transferable only concurrently with
the transfer of the share or shares of stock in the corporation held
by the person having such right of occupancy, together with an
interest in appurtenant common areas.
(c) Except as provided in subdivision (a), a separate assessment
of any interest described in subdivision (b) may not be made by the
assessor unless:
(1) The person making the request certifies that the owners or
shareholders have been notified and the request for separate
assessment has been approved in the manner provided in the
organizational documents of the organization involved for approval of
matters affecting the affairs of the organization generally; and
(2) A diagrammatic floor plan of the improvements and a survey
plot map of the land showing the location of the improvements on the
land, prepared in the form required by Chapter 2 (commencing with
Section 66425) of Division 2 of Title 7 of the Government Code, has
been recorded with the county recorder and filed with the assessor.
(3) 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.
(d) Notwithstanding the provisions of Section 2605 and regardless
of whether the board of supervisors has adopted a resolution in
accordance with Section 2700, the tax on interests in a cooperative
housing corporation or a limited-equity housing corporation
separately assessed pursuant to subdivision (a) shall be entered on
the secured roll and may be paid in two installments as provided in
Chapter 2.1 (commencing with Section 2700) of Part 5. However, if:
(1) The tax on the separately assessed interest is unpaid when any
installment of taxes on the secured roll becomes delinquent, the tax
collector may use the procedures applicable to the collection of
delinquent taxes on the unsecured roll; and
(2) The tax on the separately assessed interest remains unpaid at
the time set for the declaration of default for delinquent taxes, the
tax on the separately assessed interest, together with any penalties
and costs which may have accrued thereon while on the secured roll,
shall be transferred to the unsecured roll.
(e) The tax on an individual interest in a community apartment
project, separately assessed pursuant to subdivision (a), shall be a
lien solely on that interest and shall be entered on and be subject
to all provisions of law applicable to taxes on the secured roll.
(f) The assessor shall provide to the principal office of each
community apartment project and cooperative housing corporation
within the taxing jurisdiction, at the time and in the manner as he
or she deems appropriate, adequate notice of the provisions of this
section and other pertinent information relative to the
implementation thereof.
(g) The assessor may charge a fee for the initial cost of
separately assessing a project or corporation which may be collected
on the tax bill.
2188.8. (a) Whenever the assessor receives a written request for
separate assessment of time-share estates in a time-share project, as
defined in Section 11212 of the Business and Professions Code and as
specified in subdivision (h) of this section, the assessor shall, on
the first lien date that occurs more than 60 days following the
request, and on each lien date thereafter, separately assess each
time-share estate in the project if the assessor determines that the
conditions specified in subdivision (c) have been met. Whenever
estates in a time-share project are separately assessed, they shall
continue to be separately assessed in subsequent fiscal years and,
once a request for separate assessment is made with respect to a
project, it is binding on all future time-share estate owners.
(b) The interest that is to be separately assessed is the value of
the right of recurrent, exclusive use or occupancy of real property,
annually or on some other periodic basis, for a specific period of
time that has been, or will be, allotted from the use or occupancy
periods into which the project has been divided.
(c) The separate assessment of a time-share estate may not be made
by the assessor unless both of the following occur:
(1) The person making the request certifies that the request for
separate assessment has been approved in the manner provided in the
organizational documents of the organization involved for approval of
matters affecting the affairs of the organization generally.
(2) A diagrammatic floor plan of the improvements, a copy of the
documents setting forth the procedures for scheduling time and units
to each time-share estate owner, and a list of every time-share
estate owner, with a date notation thereon showing when, according to
the organization's records, each time-share estate was acquired,
have been filed with the assessor. A plot map of the land showing the
location of the improvements on the land need not be filed unless
requested by the assessor. The organization shall file an annual
statement for each succeeding assessment year, on or before April 1,
with the assessor setting forth any changes to the required
information known to the organization. The list or other information
provided pursuant to this section is not a public document and shall
not be open to public inspection, except as provided in Section 408.
(d) Notwithstanding subdivision (c), this section shall not be
construed to require any person making a request for separate
assessment to meet the requirements of the Subdivision Map Act, nor
shall the approval of any governmental agency be required for
separate assessment.
(e) The tax on a time-share estate that is separately assessed
pursuant to this section shall be a lien solely on the time-share
estate and shall be entered on and be subject to all provisions of
law applicable to taxes on the secured roll, provided:
(1) If the taxes on any time-share estate that is separately
assessed remain unpaid at the time set for declaration of default for
delinquent taxes, the taxes on the time-share estate, together with
any penalties and costs that may have accrued thereon while on the
secured roll, may be transferred to the unsecured roll.
(2) Defaulted time-share estate taxes remaining unpaid on any
prior year secured tax roll may be transferred to the unsecured roll
and collected like any other tax on the unsecured roll.
(f) The assessor shall provide to the principal office of each
time-share project within the taxing jurisdiction, at the time and in
the manner as he or she deems appropriate, adequate notice of the
provisions of this section and other pertinent information relative
to the implementation thereof.
(g) The county may charge a fee for processing an application for
separate assessment and for the initial and the ongoing costs, not to
exceed the actual cost, of the separate assessment and billing, and
mailings, with respect to a time-share project. This fee is subject
to Chapter 12.5 (commencing with Section 54985) of Part 1 of Division
2 of Title 5 of the Government Code, and shall be proportionately
allocated to each of the time-share estate owners. This fee may be
collected commencing with the initial separate tax bills, and on
subsequent tax bills, and deposited in the county's general fund.
(h) For purposes of this section, "time-share estate" applies to
time-share estates, as defined in Section 11212 of the Business and
Professions Code, that include a fee simple interest in the
underlying property involved. However, "time-share estate" does not
include time-share estates that are coupled with a leasehold interest
or an estate for years.
(i) Notwithstanding subdivision (a), when the assessor receives a
written request to terminate the separate assessment of time-share
estates in a time-share project under subdivision (a), the assessor
shall, on the first lien date that occurs more than 60 days following
the request, and on each lien date thereafter, prepare a single
assessment for all time-share estates in the project. In order to
obtain a single assessment, the person making the request shall
provide certification that the request for a single consolidated
assessment has been approved in the manner provided in the
organization's documents. The person making the request shall also
state the name and address of that organization as the organization
to receive the single consolidated assessment. On the first lien
date, and continuing thereafter, the county shall assess the
time-share project. Any lien for taxes shall attach as if the
election previously made under subdivision (a) had not been made, and
the county shall no longer charge the fees described in subdivision
(g).
2188.9. (a) Whenever the assessor receives a written request for
separate assessment of a time-share project, as defined in Section
11212 of the Business and Professions Code, the assessor shall, on
the first lien date which occurs more than 60 days following the
request, and on each lien date thereafter, separately assess the
individual interests in the project described in subdivision (b) if
the conditions specified in subdivision (c) have been met. Whenever a
time-share project becomes subject to separate assessment, it shall
continue to be so subject in subsequent fiscal years and once a
request for separate assessment is made, it is binding on all future
owners and occupants of the project.
(b) The interest in a time-share project that is to be separately
assessed is the value of the right of recurrent, exclusive use or
occupancy of real property, annually or on some other periodic basis,
for a period of time that has been, or will be, allotted from the
use or occupancy periods into which the project has been divided.
(c) A separate assessment may not be made by the assessor under
this section unless:
(1) The person making the request certifies that the request for
separate assessment has been approved in the manner provided in the
organizational documents of the organization involved for approval of
matters affecting the affairs of the organization generally; and
(2) A diagrammatic floor plan of the improvements, a copy of the
documents setting forth the procedures for scheduling time and units
to each time-share interest owner, and a list of every time-share
interest owner, with a date notation thereon showing when, according
to the organization's records, each interest was acquired, have been
filed with the assessor. A plot map of the land showing the location
of the improvements on the land need not be filed unless requested by
the assessor. The organization shall file an annual statement for
each succeeding assessment year, on or before April 1, with the
assessor, setting forth any changes to the required information known
to the organization. The list or other information provided pursuant
to this section is not a public document and shall not be open to
public inspection, except as provided in Section 408 of the Revenue
and Taxation Code.
(d) Notwithstanding the provisions of subdivision (c), this
section shall not be construed to require applicants for separate
assessments to meet the requirements of the Subdivision Map Act, nor
shall the approval of any governmental agency be required for
separate assessment except for the assessor's approval.
(e) The assessor shall cumulate all the separate assessments in a
time-share project and enter the total assessment on the secured roll
in the name of the organization or time-share owners' association.
The assessor shall notify each owner of a time-share interest subject
to separate assessment under this section of the amount of an
increased assessment pursuant to Section 619.
(f) The tax on the total assessment with respect to a time-share
project shall be a lien on the entire time-share project and shall be
subject to all provisions of law applicable to taxes on the secured
roll.
(g) The tax collector shall send a single tax bill, with an
itemized breakdown detailing the taxes applicable to each separate
assessment, to the time-share project organization or owners'
association.
(h) The assessor shall provide to the principal office of each
time-share project within the taxing jurisdiction, at that time and
in that manner as he or she deems appropriate, adequate notice of the
provisions of this section and other pertinent information relative
to the implementation thereof.
(i) The county may charge a fee for processing the application for
separate assessment and for the initial and ongoing costs of
separate assessment and implementing subdivision (g), not to exceed
the actual costs. 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 collected commencing with the initial
separate tax bills, and on subsequent tax bills, and shall be
deposited in the county's general fund.
(j) This section shall not apply to time-share estates or to
time-share projects that are subject to the provisions of Section
2188.8.
(k) Notwithstanding subdivision (a), when the assessor receives a
written request to terminate the separate assessment of a time-share
project under subdivision (a), the assessor shall, on the first lien
date that occurs more than 60 days following the request, and on each
lien date thereafter, prepare a single assessment for the time-share
project without an itemized breakdown detailing the taxes applicable
to each separate assessment in the time-share project. In order to
obtain a single assessment, the person making the request shall
provide certification that the request for a single consolidated
assessment has been approved in the manner provided in the
organization's documents. The person making the request shall also
state the name and address of that organization as the organization
to receive the single consolidated assessment. On the first lien
date, and continuing thereafter, the county shall assess the
time-share project. Any lien for taxes shall attach as if the
election previously made under subdivision (a) had not been made, and
the county shall no longer charge the fees described in subdivision
(i).
2188.10. (a) Whenever the assessor receives a written request for
separate assessment of a pro rata portion of the real property of a
mobilehome park which changed ownership pursuant to subdivision (c)
of Section 62.1 as the result of the transfer of a share or shares of
voting stock or other ownership or membership interest or interests,
the assessor shall, on the first lien date which occurs more than 60
days following the request, and on each lien date thereafter,
separately assess the portion or portions of real property described
in subdivision (b) if the conditions specified in subdivision (c)
have been met. Whenever a portion of the real property of a
mobilehome park becomes subject to separate assessment, it shall
continue to be subject to separate assessment in subsequent fiscal
years and once a request for separate assessment is made, it is
binding on all future owners of the voting stock or other ownership
or membership interests in the entity which owns the park.
(b) The interest that is to be separately assessed is the value of
the pro rata portion of the real property of the mobilehome park
which changed ownership pursuant to subdivision (c) of Section 62.1.
(c) A separate assessment may not be made by the assessor under
this section unless the following conditions are met:
(1) The governing board of the mobilehome park makes the request
for separate assessment and certifies that the request has been
approved in the manner provided in the organizational documents of
the entity owning the mobilehome park.
(2) Information is filed with the assessor listing all of the
following:
(A) The total number of outstanding shares of voting stock of, or
other ownership or membership interests in, the entity which owns the
mobilehome park.
(B) The number of shares of voting stock, or other ownership or
membership interests, which have been transferred and resulted in the
change in ownership of portions of the real property of the park
pursuant to subdivision (c) of Section 62.1, together with the names
and addresses of the owners of the transferred voting stock or other
ownership or membership interests.
(C) Any other information as the assessor may require.
The entity owning the mobilehome park shall file an annual
statement for each succeeding assessment year, on or before April 1,
with the assessor, setting forth any changes to the required
information known to the entity. The information provided pursuant to
this section is not a public document and shall not be open to
public inspection, except as provided in Section 408.
(d) Nothing in this section shall be construed to require
applicants for separate assessments to meet the requirements of the
Subdivision Map Act, nor shall the approval of any governmental
agency be required for separate assessment except for the assessor's
approval.
(e) The assessor shall cumulate all the separate assessments in a
mobilehome park and enter the total assessment on the secured roll in
the name of the entity which owns the park. The assessor shall
notify each owner of a portion of the real property of the park
subject to separate assessment under this section of the amount of an
increased assessment pursuant to Section 619.
(f) The tax on the total assessment of the mobilehome park shall
be a lien on the real property of the park and shall be subject to
all provisions of law applicable to taxes on the secured roll.
(g) The tax collector shall send a single tax bill, with an
itemized breakdown detailing the taxes and the allocated portion of
any fee imposed pursuant to subdivision (i) applicable to each
separate assessment, to the entity owning the mobilehome park.
(h) The assessor shall provide to owners of voting stock or other
ownership or membership interest in a mobilehome park entity subject
to subdivision (c) of Section 62.1, and to the governing board of the
park, at that time and in that manner as the assessor deems
appropriate, adequate notice of the provisions of this section and
other pertinent information relative to the implementation thereof.
(i) The county may charge a fee for processing the application for
separate assessment, and for the initial and ongoing costs of
separate assessment and implementing subdivision (g), not to exceed
actual costs. This fee 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 shall be allocated to each owner of a share of
voting stock or other ownership or membership interest for which a
separate assessment has been made. The fee may be collected
commencing with the initial separate tax bills, and on subsequent tax
bills, and shall be deposited in the county's general fund.
(j) The governing board of the entity which owns the mobilehome
park shall collect the allocated portion of any fee charged pursuant
to subdivision (i) and any itemized taxes applicable to a separate
assessment from the owner of the voting stock or other ownership or
membership interest whose acquisition of the interest resulted in the
separate assessment. The fees and taxes resulting from separate
assessment shall be deducted from the proportional cost of the fees
and taxes collected from the remaining owners or members.
2188.11. The assessor shall separately assess undivided interests
in accordance with Chapter 3 (commencing with Section 2801) of Part
5.
2189. (a) A tax on personal property is a lien on any real property
on the secured roll also belonging to the owner of the personal
property, if the personal property is located upon that real property
on the lien date, and if the fact of the lien is shown on the
secured roll opposite the description of the real property. However,
if that real property is transferred or conveyed to a bona fide
purchaser for value after the lien date, but prior to the date upon
which the assessment on the personal property is made, and the
purchaser of that property did not own, claim, possess, or control
the personal property at any time from the lien date until the date
upon which that assessment was made, the taxes on the personal
property shall be placed on the unsecured roll and shall not be a
lien on the real property.
(b) Any failure or omission to show the fact of a lien as
described in subdivision (a) for personal property taxes on the
secured roll opposite the description of real property shall not
operate to invalidate those personal property taxes, but in that case
the tax shall be collected in the same manner as taxes on the
unsecured roll. However, if the fact of lien is erroneously entered
on the secured roll opposite the description of real property
belonging to someone other than the owner of the personal property on
the lien date, then the delinquency penalty provided for in Chapter
4 of Part 5 shall not attach until December 10 at 5 p.m. or, if
December 10th falls on Saturday, Sunday, or a holiday at 5 p.m. on
the next business day.
2189.1. Separately billed taxes on state-assessed personal property
when delinquent may be collected through use of unsecured tax
collection procedures. Any of those taxes, including penalties and
cost charge, which remain unpaid after June 30, shall be transferred
to the unsecured roll or abstract and shall become subject to
additional penalties as provided in Section 2922.
2189.3. A tax on personal property belonging to an owner of real
property on the secured roll located in the same county as the
personal property, where the personal property is not located upon
the real property on the lien date, is, on and after the lien date, a
lien on the real property, having the force, effect and priority of
a judgment lien from and after the lien date, if, on or before the
lien date:
(a) The assessor, at his or her discretion, with the approval of
the board of supervisors, and at the request of the taxpayer,
determines and issues to the taxpayer a certificate that the real
property is sufficient to secure the payment of the tax.
(b) The taxpayer records the certificate with the county recorder.
Any tax which becomes a lien on the real property in accordance
with this section shall be subject to the provisions of this division
relating to the rate and date of payment of taxes on the secured
roll for the current year; and in the event of any delinquency in the
payment of such tax, the personal property on which it has been
levied shall be subject to seizure and sale in accordance with
Sections 2951 to 2963, inclusive, of this code.
This section does not apply to any tax which became a lien on the
first Monday in March of 1958, and shall first be operative with
respect to taxes levied for the fiscal year 1959-60.
2189.5. Every tax on personal property and improvements, located
upon or appurtenant to a leasehold estate for the production of gas,
petroleum or other hydrocarbon substances from beneath the surface of
the earth, and belonging to the owner of the leasehold estate, may
be secured by the leasehold estate, when, in the opinion of the
assessor, the leasehold estate is of sufficient value to constitute
security for the payment of all taxes upon that personal property or
improvements and upon that leasehold estate. In the event of
delinquency in the payment of that tax, the personal property,
improvements, and leasehold estate shall be subject to seizure and
sale in the same manner as provided for the seizure and sale of
unsecured personal property, in Sections 2951 to 2962, inclusive, at
any time within three years after the delinquency. Suit may be
brought against an assessee of those taxes in the event of
delinquency in the payment thereof.
If the tax thereon remains unpaid at the time set for the
declaration of default for delinquent taxes, the tax together with
any penalty and costs as may have accrued thereon while on the
secured roll shall be transferred to the unsecured roll.
Those taxes that are delinquent at the time the amendment to this
section, enacted at the 1973-74 Regular Session, goes into effect may
also be transferred to the current unsecured roll.
2189.6. Improvements that constitute component parts of a water
distribution system located in whole or in part on property assessed
to a person other than the assessee of the land on which they are
located shall be assessed as improvements on the secured roll.
However, those assessments shall not be a lien on the land on which
those improvements are located and that fact shall be noted on the
secured roll.
If the tax thereon is unpaid when any installment of secured taxes
becomes delinquent, the tax collector may use the same collection
procedures available for the collection of taxes on the unsecured
roll.
If the tax thereon remains unpaid at the time set for the
declaration of default for delinquent taxes, the tax together with
any penalty and costs that may have accrued thereon while on the
secured roll shall be transferred to the unsecured roll.
2189.7. Except as otherwise provided in subdivision (a), (b), or
(c), the assessment of any floating home made pursuant to Section 229
shall be entered on the secured roll and shall be subject to all
provisions of law applicable to taxes on the secured roll.
(a) If the taxes on any floating home are not a lien on real
property of the owner of the floating home pursuant to Section
2188.1, 2189, or 2189.3 and are unpaid when any installment of taxes
on the secured roll becomes delinquent, the tax collector may use the
procedures applicable to the collection of delinquent taxes on the
unsecured roll.
(b) If the taxes on any floating home which are not a lien on real
property of the owner of the floating home remain unpaid at the time
set for the declaration of default for delinquent taxes of the
floating home on the secured roll, the taxes, together with any
penalties and costs which may have accrued thereon while on the
secured roll, shall be transferred to the unsecured roll.
(c) The taxes on floating homes may be paid in two installments as
provided in Chapter 2.1 (commencing with Section 2700) of Part 5,
notwithstanding Section 2605 and whether or not the county board of
supervisors has adopted a resolution in accordance with Section 2700.
2189.8. Upon application, the county tax collector may issue tax
clearance certificates. Those certificates shall be used to permit
registration of used floating homes, as defined in Section 18075.6 of
the Health and Safety Code, and for any other purposes as may be
prescribed by the Controller. The certificates may indicate that the
county tax collector finds that no local property tax is due or is
likely to become due, or that any applicable local property taxes
have been paid or are to be paid in a manner not requiring the
withholding of registration or the transfer of registration. The
certificates shall be in any form which the Controller may prescribe,
and shall be executed, issued, and accepted for clearance of
registration or permit issuance on any conditions which the
Controller may prescribe.
2190. Notwithstanding any provision of law to the contrary, the
assessment of any possessory interest in tax-exempt real estate to
which the exemption authorized by Section 218 has been applied shall
be entered on the secured roll. However, the assessment shall not be
a lien on the tax-exempt real estate and that fact shall be noted on
the secured roll.
If the tax thereon is unpaid when any installment of taxes on the
secured roll becomes delinquent, the tax collector may use the
procedures which are applicable to the collection of taxes on the
unsecured roll.
If the tax thereon remains unpaid at the time set for the
declaration of default for delinquent taxes, the tax applicable to
the possessory interest together with any penalties and costs which
may have accrued thereon while on the secured roll shall be
transferred to the unsecured roll.
2190.1. If the tax on an assessment of a possessory interest in
real estate of the Veterans Welfare Board is not paid before
delinquency, the amount of the tax, penalties and costs shall be paid
by said board and added to the amount due under the contract for the
property.
2190.2. Every tax on an assessment of a possessory interest or a
tax on an assessment of improvements made pursuant to the provisions
of Section 2188.2 shall become a lien on such possessory interest or
such improvements, provided that in those instances where the real
property that is the subject of such possessory interest or upon
which such improvements are located is not tax-exempt land, the fact
of such lien shall be indicated on the secured roll where the real
property that is the subject of such possessory interest or upon
which such improvements are located is listed.
2191.3. (a) The tax collector may make the filing specified in
subdivision (b) where either of the following occurs:
(1) There is a tax on any of the following:
(A) A possessory interest secured only by a lien on that taxed
possessory interest.
(B) Goods in transit, not secured by any lien on real property.
(C) Improvements that have been assessed pursuant to Section
2188.2.
(D) Off-roll taxes on escape assessments where the error was not
the fault of the assessee and the escape taxes are being paid
pursuant to Section 4837.5.
(E) Unsecured property not secured by a lien on any real property,
and where the tax has become delinquent or where there are prior
unpaid and delinquent taxes with respect to that same property.
(2) A tax has been entered on the unsecured roll pursuant to
Section 482, 531.2, or 4836.5, or transferred to the unsecured roll
pursuant to any provision of law.
(b) A filing for record without fee in the office of the county
recorder of any county of a certificate specifying the amount due,
the name, the last four digits of his or her federal social security
number, if known, and last known address of the assessee liable for
the amount, and compliance with all provisions of this division with
respect to the computation and levy of the tax if compliance has in
fact occurred. The procedure authorized by this section is cumulative
to the procedure provided by Sections 2951 and 3003. The county
recorder shall, within 30 days after a filing as described in this
subdivision with respect to delinquent taxes on unsecured property,
send a notice of the filing to the assessee at the assessee's last
known address. The notice shall contain the information contained in
the filing, and shall prominently display on its face the following
heading:
"THIS IS TO NOTIFY YOU THAT A TAX LIEN HAS BEEN FILED WITH
RESPECT TO UNSECURED PROPERTY"
2191.4. From the time of filing the certificate for record pursuant
to Section 2191.3, the amount required to be paid together with
interest and penalty constitutes a lien upon all personal and real
property in the county owned by and then assessed to and in the same
name as the assessee named in the certificate or acquired by him or
her in that name before the lien expires, except that the lien upon
unsecured property shall not be valid against a purchaser for value
or encumbrancer without actual knowledge of the lien when he or she
acquires his or her interest in the property. The lien has the force,
effect, and priority of a judgment lien and continues for 10 years
from the time of the recording of the certificate unless sooner
released or otherwise discharged.
Within 10 years from the date of the recording of the certificate
or within 10 years from the date of the last extension of the lien,
the lien may be extended by filing for record a new certificate in
the office of any county recorder and from the time of the filing the
lien as obtained under the original certificate shall be extended to
all personal and real property in the county owned by the assessee
for 10 years unless sooner released or otherwise discharged.
Execution shall issue upon the lien upon request of the tax collector
or the official collecting taxes on the unsecured roll in the same
manner as execution may issue upon other judgments, and sales shall
be held under that execution as prescribed in the Code of Civil
Procedure.
2191.5. Section 2191.4 does not give the county a preference over
any other lien which attached prior to the date when the certificate
of delinquency of unsecured property tax, tax on possessory interest,
tax on goods in transit or such tax on improvements respectively,
was recorded, and the lien set forth in Section 2191.4 is subordinate
to the preferences given to claims for personal services by Sections
1204 and 1206 of the Code of Civil Procedure.
2191.6. Except as otherwise provided in Section 2191.4, the lien
resulting from the recording of the certificate pursuant to Section
2191.3 shall be removed and discharged either:
(a) Upon payment of the tax, any applicable penalty and interest,
and a recording fee in the amount required by Section 27361.3 of the
Government Code for each release of lien issued for each county in
which the certificate was recorded, and upon the recording of a
certificate of release or discharge of the lien in the office of the
recorder of each county in which the certificate was filed. The
recording fee, together with a certificate of release or discharge,
shall be transmitted to the county recorder who shall record the
certificate; or
(b) When the tax is legally canceled and a certificate of release
or discharge is recorded in the office of the county recorder. A
recording under this subdivision shall be made without fee.
2192. Except as otherwise specifically provided, all tax liens
attach annually as of 12:01 a.m. on the first day of January
preceding the fiscal year for which the taxes are levied.
2192.1. Every tax declared in this chapter to be a lien on real
property, and every public improvement assessment declared by law to
be a lien on real property, have priority over all other liens on the
property, regardless of the time of their creation. Any tax or
assessment described in the preceding sentence shall be given
priority over matters including, but not limited to, any
recognizance, deed, judgment, debt, obligation, or responsibility
with respect to which the subject real property may become charged or
liable.
2192.2. Upon the sale, other than a tax sale under this division or
a sale pursuant to Article 1 (commencing with Section 2920) of
Chapter 2 of Title 14 of Part 4 of Division 3 of the Civil Code,
conducted under judicial process or otherwise by any sheriff,
trustee, receiver, or other ministerial officer, of any real property
upon which ad valorem property taxes or assessments are due and
unpaid at the time of sale, the proceeds from that sale shall, after
the payment of necessary and incidental sale expenses, be first
applied to the amount of those ad valorem property taxes and
assessments and be transmitted by the conducting officer to the
officer responsible for the collection of those taxes and
assessments.
2193. Every lien created by this division has the effect of an
execution duly levied against the property subject to the lien.
2194. (a) Except as otherwise provided in this chapter, the
judgment is satisfied and the lien removed when, but not before,
either of the following occur:
(1) The tax is paid or legally canceled.
(2) The property is sold to satisfy the tax lien.
(b) For purposes of this section, the tax is not deemed paid or
legally canceled by virtue of a sale of a tax certificate for that
tax pursuant to Section 4521.
2195. Thirty years after any tax becomes a lien, if the lien has
not been otherwise removed, the lien ceases to exist and the tax is
conclusively presumed to be paid. The official having charge of the
records of the tax shall mark it "Conclusively presumed paid."
Property for which a power to sell has been recorded for nonpayment
of taxes is not subject to the provisions of this section.
2196. (a) If the tax collector determines, following the
presentation of evidence by the owner or assessee of real property,
that a lien on that property for unpaid taxes, assessments, fees, or
charges levied by a local public entity has been erroneously filed
for recordation, the tax collector shall send a document to the
recorder stating the facts that indicate the erroneous filing. The
document shall be clearly labeled with the words "Removal of Invalid
Lien," and shall be signed by either the tax collector or his or her
deputy.
(b) The recorder shall mail the original "Removal of Invalid Lien"
document to the owner of the property after recording the document.
(c) For purposes of this section, "local public entity" means a
county, a city, or a district.
