SECTIONS 66492-66494.1 - California Statutes

GOVERNMENT CODE

SECTION 66492-66494.1

66492. Prior to the filing of the final map or parcel map with the
legislative body, the subdivider shall, in accordance with procedures
established by the county, file with the county recorder of the
county in which any part of the subdivision is located, a certificate
or statement from the official computing redemptions in any public
agency in which any part of the subdivision is located, showing that,
according to the records of that office, there are no liens against
the subdivision or any part thereof for unpaid, state, county,
municipal or local taxes or special assessments collected as taxes,
except taxes or special assessments not yet payable.
This section shall not be applicable to amending maps filed in
accordance with the provisions of Section 66469.

66493. (a) Whenever any part of the subdivision is subject to a
lien for taxes or special assessments collected as taxes which are
not yet payable, the final map or parcel map shall not be recorded
until the owner or subdivider does both of the following:
(1) Files with the clerk of the board of supervisors of the county
wherein any part of the subdivision is located a certificate or
statement prepared by the appropriate state or local official giving
his or her estimate of those taxes or assessments.
(2) Executes and files with the clerk of the board of supervisors
of the county wherein any part of the subdivision is located,
security conditioned upon the payment of all state, county,
municipal, and local taxes and the current installment of principal
and interest of all special assessments collected as taxes, which at
the time the final map is recorded are a lien against the property,
but which are not yet payable.
(b) If the land being subdivided is a portion of a larger parcel
shown on the last preceding tax roll as a unit, the security for
payment of taxes need be only for the sum which may be determined by
the county to be sufficient to pay the current and delinquent taxes
on the land being subdivided, together with all accrued penalties and
costs if those taxes have been or are allowed to become delinquent.
Separate assessor's parcel numbers shall be given to the portion of
the larger parcel which is not within the proposed subdivision and to
the parcel or parcels which are within the proposed subdivision.
If the land being subdivided is tax-defaulted, it may be redeemed
without the redemption of the remainder of the larger parcel of which
it is a part pursuant to the Revenue and Taxation Code as if it were
held in ownership separate from and other than the ownership of the
remainder.
(c) A county may, by ordinance, require that if a property owner
or subdivider deposits cash to secure the payment of the estimated
taxes or special assessments required in paragraph (a) or (b), the
county tax collector shall draw upon the cash deposit, at the request
of the taxpayer, to pay the taxes or special assessments when they
are payable.
(d) A county may, by ordinance, after consultation with the tax
collector, waive the requirement to secure the payment of estimated
taxes or special assessments, as required by subdivision (a) or (b),
for a final parcel map of four or fewer parcels or for a lot line
adjustment.
(e) Whenever land subject to a special assessment or bond which
may be paid in full is divided by the line of a lot or parcel of the
subdivision, that assessment or bond shall be paid in full; security
shall be filed with the clerk of the board of supervisors, payable to
the county as trustee for the assessment bondholders for the payment
of the special assessment or bond; or the responsibility for payment
of the assessment shall be certified as segregated pursuant to
subdivision (f).
(f) Whenever land subject to a special assessment for payment of a
bond would be divided by the line of a lot or parcel of a
subdivision, and the special assessment is not paid in full or
secured pursuant to subdivision (e), the final map or parcel map
shall not be recorded until the owner or subdivider files with the
clerk of the board of supervisors of the county a certificate
prepared by the clerk of the legislative body that created the
assessment district. The certificate shall certify that the
legislative body has determined that provision has been made for
segregation of the responsibility of each of the proposed new parcels
for a portion of the assessment payment obligation in the manner
provided in the statute pursuant to which the assessments were levied
or to which the bonds were issued.
(g) In computing the amount of security for "taxes" in subdivision
(a) or "current taxes" in subdivision (b), it shall only be
necessary to consider amounts shown on the regular assessment roll or
shown on any supplemental rolls prepared pursuant to Chapter 3.5
(commencing with Section 75) of Part 0.5 of Division 1 of the Revenue
and Taxation Code.
(h) This section shall not be applicable to amending maps filed in
accordance with Section 66469.

66494. (a) If the taxes or special assessments are allowed to
become delinquent, the county shall recover from the security the
principal sum of the security without proof of loss. The county shall
apply the sum received in payment of any or all of such taxes or
special assessments, including penalties and costs, if any, accruing
thereto, to the proper state, county, municipal or district officers,
for the satisfaction of the tax and special assessment liens and
shall pay the balance, if any, over to the surety or depositor.
(b) If the taxes or special assessments are allowed to become
delinquent and the security consists of a deposit of money,
negotiable bond or instrument of credit, the clerk, subject to any
rules of the board of supervisors with respect thereto, shall apply
the proceeds thereof to the payment of such taxes and special
assessments, including penalties and costs. Any excess proceeds shall
be deposited in the county treasury for the benefit of the persons
entitled thereto.
(c) If authorized by prior agreement with the subdivider or his or
her sureties, when secured taxes become due the amount of taxes and
special assessments may be paid to the county tax collector from the
security deposit, or the negotiable paper or instrument of credit may
be cashed and any excess proceeds placed in the county treasury
subject to refund claim by the subdivider.

66494.1. The board of supervisors may, by resolution, authorize any
county officer to perform the duties required of the clerk of the
board of supervisors under this article.