SECTIONS 5330-5335 - California Statutes

STREETS AND HIGHWAYS CODE

SECTION 5330-5335

5330. Notwithstanding any other provision of this division, the
provisions of this chapter shall apply to, and govern the assessment
of, Indian-owned property.

5331. As used in this chapter, "Indian-owned property" means any
tax exempt trust property to which an American Indian has rights as
determined by federal laws, as administered by the Bureau of Indian
Affairs of the Department of Interior.

5332. Whenever Indian-owned property is leased, and a possessory
interest is created thereby, the leasehold interest may be subject to
assessment in proceedings conducted under this division. In such
instances, the city shall first obtain the written consent of the
Bureau of Indian Affairs, the owner of the underlying fee, and any
owner of an existing prior recorded possessory interest in the
property.

5333. Any such assessment shall be secured by an assignment to the
city of the possessory interest which shall be recorded in the office
of the county recorder of the county in which the real property is
located.

5334. When bonds are to be issued to represent unpaid assessments
against a possessory interest created by a lease in Indian-owned
property, the term of the lease remaining at the time of issuance
shall exceed, by at least 15 years, the term of the bonds issued.
If bonds are to be issued to represent assessments against such a
possessory interest, the legislative body shall so declare in the
resolution of intention.

5335. All notices required by this division to be given to the
owner of property subject to an assessment, shall be given to the fee
owner, the owner of an existing prior recorded possessory interest,
and the assignor of the possessory interest created by a lease. The
notices shall refer to the possessory interest against which the
assessment is made.
Where the provisions of this division otherwise require any notice
or documents to refer to the property subject to assessment, the
notice or document shall refer instead to the possessory interest and
shall contain a legal description of the possessory interest created
by the lease on such property. If the legal description of the
possessory interest describes an area less than the entire property
ownership, the notice or document shall also contain a reference to
the record of the acquisition instrument to the entire parcel from
which the possessory interest was created.