Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Additional Government Code Provisions

Provisions Relating to Financial Affairs

DIVISION 2. CITIES, COUNTIES, AND OTHER AGENCIES

PART 1. POWERS AND DUTIES COMMON TO CITIES, COUNTIES, AND OTHER AGENCIES

Chapter 4. Financial Affairs

Article 13.5. Payment and Apportionment of Special Assessment Liens*

Section 53939

53939. Portion of property acquired; apportionment of lien. If property acquired in a transaction is part of a larger parcel encumbered by a lien that secures a special assessment or a bond representing the special assessment and there is no applicable statutory procedure for segregation and apportionment of the lien, any party to the transaction may, within one year after completion of the transaction, apply to the superior court of the county in which the property or a portion thereof is located to, and the court may segregate and apportion the lien among the parties to the transaction.

* Article 13.5 was added by Stats. 1980, Ch. 122, in effect January 1, 1981.