SECTIONS 51140-51146 - California Statutes

GOVERNMENT CODE

SECTION 51140-51146

51140. Upon rezoning, the board or council shall certify the
rezoning indicating the new zone and its effective date.

51141. A copy of the certification of rezoning together with the
map and assessor's parcel numbers for the rezoned land shall be
recorded by the city or county in the recorder's office in the same
manner as deeds are recorded, and commencing on the lien date next
following the effective date of the new zone, such land shall be
assessed on the same basis as real property is assessed generally in
that county. The assessor may require a description of the portion of
the property rezoned as provided in Section 456 of the Revenue and
Taxation Code.

51142. (a) Upon immediate rezoning of a parcel in a timberland
production zone, a tax recoupment fee shall be imposed on the owner
of the land. Within 90 days following rezoning of land in the
timberland production zone the county assessor shall reassess the
rezoned parcels on the basis of the value of the property in its
rezoned use. The assessor shall certify this value to the owner of
the land and to the county auditor. The owner may appeal this new
valuation in the same manner as an assessment appeal. The application
for an appeal shall be filed with the clerk no later than 60 days
after the date of the mailing of the notice certifying the new
valuation. Except when under an appeal, after the certification the
auditor shall, in cases of immediate rezoning, within 10 days compute
the tax recoupment fee and certify the amount to the tax collector.
The tax collector shall notify the owner in writing of the amount and
due date of the fee. Fees shall be due 60 days after mailing of
notification.
(b) The tax recoupment fee shall apply only in cases of immediate
rezoning and shall be a multiple of the difference between the amount
of the tax last levied against the property when zoned as timberland
production and the amount equal to the assessed valuation of the
rezoned property times the tax rate of the current levy for the tax
rate area, that multiple to be chosen from the following table
according to subdivision (c):

Year Multiple
1.............................. 1.06000
2.............................. 2.18360
3.............................. 3.37462
4.............................. 4.63709
5.............................. 5.97332
6.............................. 7.39384
7.............................. 8.89747
8.............................. 10.49132
9.............................. 12.18080
10............................. 13.97164

(c) The multiple shall correspond to the number of years or
fraction thereof, but in no event greater than 10, for which the land
was zoned as timberland production or was subject to a contract
under Chapter 7 (commencing with Section 51200).
(d) Tax recoupment fees imposed pursuant to this section shall be
due and payable to the county in which the rezoning has taken place.
(e) In cases of immediate rezoning, an owner may submit a written
application, requesting the waiver of tax recoupment fees and
explaining the reasons therefor, to either the State Board of
Equalization or, where the county board of supervisors has adopted an
authorizing resolution, to the county board of supervisors. The
board receiving an application pursuant to this subdivision may, if
it determines that it is in the public interest, waive all or any
portion of the fees.

51146. A fee imposed under this article shall be indicated on the
assessment roll and when so indicated shall become a lien against the
parcel of land in the same manner as county general taxes.