Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2010
 

Revenue and Taxation Code

Property Taxation

Part 5. Collection of Taxes

Chapter 3. Collection on Part of an Assessment

Article 3. Applications and Computations for Separate Assessments

Section 2823

2823. Separate valuation of a parcel. (a) The county assessor shall determine a separate valuation on the parcel, and shall determine the valuation of the remaining parcel. The sum of the valuations of the parcels shall equal their total valuation before separation.

(b) A separate valuation shall not be made of any parcel covered by a subdivision map filed for record after the lien date immediately preceding the current fiscal year. However, this prohibition shall not apply in any county in which the board of supervisors provides for a separate valuation pursuant to an ordinance adopted by a majority vote of the board. In connection with the recording of a final subdivision map a segregation may nevertheless be made so as to include all of the land within the subdivision in a single parcel.

(c) A separate valuation shall not be made dividing any piece of property separately assessed in the original assessment into more than four parcels. However, this prohibition shall not apply in any county in which the board of supervisors so provides in an ordinance adopted by a majority vote of the board.

(d) Notwithstanding any other provision of law, a separate valuation to divide any existing residential structure into a subdivision, as defined in Section 66424 of the Government Code, shall not be made until a subdivision final map or parcel map, as described in Sections 66434 and 66445, respectively, of the Government Code has been recorded as required by law. If the requirement for a parcel map is waived pursuant to subdivision (b) of Section 66428 of the Government Code, then the assessor shall not assign any parcel numbers or prepare a separate assessment or separate valuation, unless the applicant provides a copy of the finding made by the legislative body or advisory agency, as required by that subdivision.

(e) With respect to nonresidential subdivisions, without regard to the number of parcels involved, which are covered by special assessment liens the bonds for which are owned by a county, the board of supervisors of that county may authorize the county assessor, auditor, and tax collector to prorate the amounts for past due property taxes and assessment liens, plus any interest and penalties that may have accrued thereon, among the various parcels in the subdivision. Notwithstanding any other provision of law, the tax collector may then enter into an installment payment agreement with respect to the pending subdivision map and thereupon the agreement shall be deemed the equivalent of a certificate pursuant to Section 66492 of the Government Code for purposes of permitting the filing of the final map and shall be recorded together with the final map, provided that the past due property taxes, assessment liens, and the special assessment lien shall not be discharged of record by the agreement, but shall be prorated among the parcels created by the final map.

(f) If the application requested that the tax created by the assessment of personal property, or leasehold improvements, or possessory interests be allowed to remain as a lien on the parcel sought to be separately valued, and the assessor determines that the value of the parcel is sufficient to secure the payment of the tax, the assessor shall set forth the value of such personal property, or leasehold improvements, or possessory interests opposite the assessor's determination of the value of the parcel.

History.—Stats. 1970, p. 548, in effect November 23, 1970, added the second sentence of the second paragraph. Stats. 1987, Ch. 1378, in effect September 29, 1987, added the fourth paragraph and substituted "the assessor's" for "his" after "opposite" in the fifth paragraph. Stats. 1988, Ch. 141, in effect January 1, 1989, added the second sentence to the third paragraph. Stats. 1992, Ch. 523, in effect January 1, 1993, deleted "next preceding" after "the", and added "immediately . . . year" after "date", in the first sentence of the second paragraph. Stats. 2005, Ch. 281 (AB 14), in effect January 1, 2006, designated the former first, second, third, fourth, and fifth paragraphs as subdivisions (a), (b), (c), (e), and (f), respectively, and added subdivision (d). Stats. 2009, Ch. 204 (SB 822), in effect January 1, 2010, added the second sentence to subdivision (b).

Note—Section 2 of Stats. 1988, Ch. 141, provided that this act shall apply to property valuations for the 1989–90 fiscal year and fiscal years thereafter.