Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Revenue and Taxation Code

Property Taxation

Part 4. Levy of Tax

CHAPTER 2. Effect of Tax

Chapter 2. Effect of Tax

2186. Tax as judgment. Every tax has the effect of a judgment against the person.

Noninterest bearing.—The declaration in this section that every tax has the effect of a judgment against the person can not be construed as giving it the effect of bearing interest. People v. Central Pacific R. R. Co., 105 Cal. 576, aff'd 162 U.S. 91.

2187. Realty tax lien. Every tax, penalty, or interest, including redemption penalty or interest, on real property is a lien against the property assessed.

History.—Stats. 2002, Ch. 206 (SB 1494), in effect January 1, 2003, added ", penalty, or interest, including redemption penalty or interest," after "Every tax" in the first sentence.

Improvements on exempt land.—Since improvements on exempt land are "real property," the taxes on the improvements are a lien thereon. People v. Smith, 123 Cal. 70.

Transfer to unsecured roll.—Delinquent taxes on real property foreclosed under a deed of trust by the Small Business Administration should not be transferred to the unsecured roll because the federal statute expressly makes S.B.A. property subordinate to local tax liens. Garcia v. Santa Clara County, 87 Cal.App.3d 319.

2188. Improvements. Every tax on improvements is a lien on the taxable land on which they are located, if they are assessed to the same person to whom the land is assessed.

History.—Stats. 1947, p. 1871, in effect June 17, 1947, substituted last clause for provision lien attaches without regard to identity of assessee of the land.

2188.1. Improvements assessed to other than owner of land. Every tax on improvements assessed to a person other than the assessee of the land on which they are located may become a lien on the real property of the owner of such improvements or be assessed on the unsecured roll. In order for such tax on improvements to be a lien on any parcel of real property of the owner of such improvements, the fact of such lien must be indicated on the secured roll where any such parcel of real property is listed.

History.—Added by Stats. 1947, p. 1871, in effect June 17, 1947. Stats. 1961, p. 3216, in effect September 15, 1961, substituted "may become" for "is" and added "or be assessed on the unsecured roll."

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2188.2. Statement of separate ownership. Whenever improvements are owned by a person other than the owner of the land on which they are located, the owner of the improvements or the owner of the land may file with the assessor a written statement before the lien date attesting to their separate ownership, in which event the land and improvements shall not be assessed to the same assessee.

Such written statement shall not be required annually following the year in which it has been filed but shall remain in effect until such time as either, or both, of said separate ownerships shall have been transferred or until such written statement of separate ownership shall have been canceled by either the owner of the land or the owner of the improvements.

History.—Added by Stats. 1947, p. 1871, in effect June 17, 1947. Stats. 1973, Ch. 467, p. 940, in effect January 1, 1974, added the last paragraph.

Construction.—This section has no application where the owner of land owns the improvements. It does not limit Section 405 and require improvements to be assessed to the owner in such cases. Valley Fair Fashions, Inc., v. Valley Fair, 245 Cal.App.2d 614. Improvements owned by one other than the owner of the land may be taxed to the owner of the improvements. Morse Signal Devices v. Los Angeles County, 161 Cal.App.3d 570.

This section does not require assessment of lessee-owned trade fixtures to the landlord where the statement provided for by this section is not filed. Ventura County v. Channel Islands State Bank, 251 Cal.App.2d 240.

2188.3. Condominium; separate assessment. Whenever real property has been divided into condominiums, as defined in Section 783 of the Civil Code, (a) each condominium owned in fee shall be separately assessed to the owner thereof, and the tax on each such condominium shall constitute a lien solely thereon; (b) each condominium not owned in fee shall be separately assessed, as if it were owned in fee, to the owner of the condominium or the owner of the fee or both (and the tax on each such condominium shall be a lien solely on the interest of the owner of the fee in the real property included in such condominium and on such condominium), if so agreed by the assessor in a writing of record; such an agreement shall be binding upon such assessor and his successors in office with respect to such project so long as it continues to be divided into condominiums in the same manner as that in effect when the agreement was made.

History.—Added by Stats. 1963, p. 2096, in effect September 20, 1963.

Separate assessment made only after at least one unit sold.—Unlike a normal subdivision where separate assessments of individual units is automatic in years after the year in which the tract map is filed, condominiums, owned in fee, are separately assessed only after the sale of at least one unit. County of Los Angeles v. Hartford Accident and Indemnity Company, 3 Cal.App.3d 809.

2188.4. Leased land; separate assessment. Whenever a portion of a parcel of land, other than that used for grazing or other agricultural purposes and property assessed by the State Board of Equalization, is subject to a lease which is recorded or for which a memorandum of lease is recorded and which provides for a term (including options to renew) of 15 years or more from the commencement date of the lease and which requires the lessee to pay, or to reimburse the lessor for, the property taxes (or any portion thereof) on the leased premises, the assessor shall separately assess the land and improvements subject to the lease and the land and improvements not subject to the lease upon application for such separate assessments by the lessor or lessee prior to the lien date; provided the boundaries of the leased area do not pass through any improvement except along a bearing partition; and provided that each parcel as described must have access frontage on a dedicated street. The assessor shall thereafter continue to make such separate assessments until the expiration date of the lease or at an earlier date should the lessor or lessee file a written request that the separate assessments be discontinued.

The assessor may, in his discretion, assess the leased premises to the lessor or the lessee; provided, that if the lessor is assessed, all notices of assessment and tax bills relating to the leased premises shall be mailed to the lessor in care of the lessee at the lessee's latest address known to the assessor, or a copy of such notices and bills shall be mailed to the lessee at such address.

History.—Added by Stats. 1968, p. 2413, in effect November 13, 1968.

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2188.5. Planned developments; separate assessment. (a) (1) Subject to the limitations set forth in subdivision (b), whenever real property has been divided into planned developments as defined in Section 11003 of the Business and Professions Code, the interests therein shall be presumed to be the value of each separately owned lot, parcel, or area, and the assessment shall reflect this value, which includes all of the following:

(A) The assessment attributable to the value of the separately owned lot, parcel, or area and the improvements thereon.

(B) The assessment attributable to the share in the common area reserved as an appurtenance of the separately owned lot, parcel, or area.

(C) The new base year value of the common area resulting from any change in ownership pursuant to Chapter 2 (commencing with Section 60) or new construction pursuant to Chapter 3 (commencing with Section 70) attributable to the share in the common area reserved as an appurtenance of the separately owned lot, parcel, or area.

(2) For the purposes of this section, "common area" shall mean the land and improvements within a lot, parcel, or area, the beneficial use and enjoyment of which is reserved in whole or in part as an appurtenance to the separately owned lots, parcels, or areas, whether this common area is held in common or through ownership of shares of stock or membership in an owners' association. The tax on each separately owned lot, parcel, or area, shall constitute a lien solely thereon and upon the proportionate interest in the common area appurtenant thereto.

(b) Assessment in accordance with subdivision (a) shall only be required with respect to those planned developments that satisfy both of the following conditions:

(1) The development is located entirely within a single tax code area.

(2) The entire beneficial ownership of the common area is reserved as an appurtenance to the separately owned lots, parcels, or areas.

(c) The amendment to subdivision (b) made by Chapter 407 of the Statutes of 1984 shall apply to real property that has been divided into planned developments, as defined in Section 11003 of the Business and Professions Code, on and after the effective date of Chapter 407 of the Statutes of 1984.

History.—Added by Stats. 1971, p. 2142, in effect March 4, 1972. Stats. 1984, Ch. 407, in effect January 1, 1985, substituted "the" for "such" before "assessment," substituted "this" for "such" after "reflect," and added "all of" after "includes" in the first sentence of the first paragraph of subdivision (a), deleted "and" after "thereon" in subsection (1) thereof, added subsection (3) thereto, and substituted "this" for "such" after "whether" in the second paragraph thereof; added "which satisfy both of the following conditions" after "developments" in subdivision (b), substituted "The development is" for "which are" in subsection (1) thereof, deleted former subsection (2) thereof, and renumbered former subsection (3) thereof as (2); added subdivision (c); and made conforming punctuation changes. Stats. 2006, Ch. 538 (SB 1852), in effect January 1, 2007, designated the former first paragraph of subdivision (a) as paragraph (1) thereof, substituted "Section 11003" for "Sections 11003 and 11003.1" after "as defined in", added a comma between "parcel" and "or area", and added a comma between "value" and "which" in the first sentence therein, designated former paragraphs (1), (2), and (3) as subparagraphs (A), (B), and (C), respectively, and added a comma between "parcel" and "or area" in the first sentence of subparagraphs (B) and (C); designated the former second paragraph as paragraph (2) thereof, added a comma between "parcel" and "or area" and added a comma between "parcels" and "or areas" and deleted "as defined in Section 11003.1 of the Business and Professions Code" after "owners' association" in the first sentence therein; deleted "the provisions of" after "in accordance with" and substituted "that" for "which" after "planned developments" in the first sentence of the first paragraph of subdivision (b) and added a comma between "parcels" and "or areas" in the first sentence of paragraph (2) therein; substituted "Chapter 407 of the Statutes of 1984" for "the act adding this subdivision" after "made by", substituted "that" for "which" after "to real property", substituted "Section 11003" for "Sections 11003 and 11003.1" after "as defined in", and substituted "Chapter 407 of the Statutes of 1984" for "the act adding this subdivision" after "effective date of" in the first sentence of subdivision (c).

Note.—Section 2 of Stats. 1984, Ch. 407, provided that notwithstanding Section 6 of Article XIII B of the California Constitution and Section 2231 or 2234 of the Revenue and Taxation Code, no appropriation is made for reimbursement. SEC. 3 provided that the act does not contain a repealer.

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2188.6. Separate assessment of condominium units. [Repealed by Stats, 1989, Ch. 649, in effect January 1, 1990.]

2188.6. Separate assessment of condominium units. (a) Unless a request for exemption has been recorded pursuant to subdivision (d), prior to the creation of a condominium as defined in Section 783 of the Civil Code, the county assessor may separately assess each individual unit which is shown on the condominium plan of a proposed condominium project when all of the following documents have been recorded as required by law:

(1) A subdivision final map or parcel map, as described in Sections 66434 and 66445, respectively, of the Government Code.

(2) A condominium plan, as defined in deletionSection 4120 of the Civil Code.

(3) A declaration, as defined deletionSection 4135 of the Civil Code.

(b) The tax due on each individual unit shall constitute a lien solely on that unit.

(c) The lien created pursuant to this section shall be a lien on an undivided interest in a portion of real property coupled with a separate interest in space called a unit as described deletionSection 4125 of the Civil Code.

(d) The record owner of the real property may record with the condominium plan a request that the real property be exempt from separate assessment pursuant to this section. If a request for exemption is recorded, separate assessment of a condominium unit shall be made only in accordance with Section 2188.3.

(e) This section shall become operative on January 1, 1990, and shall apply to condominium projects for which a condominium plan is recorded after that date.

History.—Added by Stats. 1989, Ch. 649, in effect January 1, 1990. Stats. 2012, Ch. 181 (AB 806), in effect January 1, 2013, substituted "Section 4120" for "subdivision (e) of Section 1351" after "defined in" in the first sentence of paragraph (2) and substituted "Section 4135" for "in subdivision (h) of Section 1351" after "as defined" in the first sentence of paragraph (3) of subdivision (a) and substituted "Section 4125" for "subdivision (f) of Section 1351" after "described in" in the first sentence of subdivision (c).

2188.7. Separate assessment of community apartment project or housing cooperative. (a) Whenever the assessor receives a written request for separate assessment of a community apartment project, a stock cooperative, or a limited equity housing cooperative as defined in Section 11003.2, 11003.4, or 11004 of the Business and Professions Code, or any other similarly organized housing cooperative, the assessor shall, on the first lien date which occurs more than 60 days following the request, and on each lien date thereafter, separately assess the individual interests described in subdivision (b) held by the owners of the project or shareholders of the corporation if the conditions specified in subdivision (c) have been met. Whenever a community apartment project or cooperative housing corporation is separately assessed, it shall continue to be separately assessed in subsequent fiscal years and once a request for separate assessment is made, it is binding on all future owners and occupants of the project or corporation.

(b) For community apartment projects, and similarly organized projects, the interest that is to be separately assessed pursuant to subdivision (a) is the value of the right of exclusive occupancy in a portion of the real property coupled with an undivided interest in the land. For cooperative housing corporations, limited equity housing cooperatives and similarly organized cooperatives, the interest that is to be separately assessed is the value of the right of exclusive occupancy which is transferable only concurrently with the transfer of the share or shares of stock in the corporation held by the person having such right of occupancy, together with an interest in appurtenant common areas.

(c) Except as provided in subdivision (a), a separate assessment of any interest described in subdivision (b) may not be made by the assessor unless:

(1) The person making the request certifies that the owners or shareholders have been notified and the request for separate assessment has been approved in the manner provided in the organizational documents of the organization involved for approval of matters affecting the affairs of the organization generally; and

(2) A diagrammatic floor plan of the improvements and a survey plot map of the land showing the location of the improvements on the land, prepared in the form required by Chapter 2 (commencing with Section 66425) of Division 2 of Title 7 of the Government Code, has been recorded with the county recorder and filed with the assessor.

(3) 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.

(d) Notwithstanding the provisions of Section 2605 and regardless of whether the board of supervisors has adopted a resolution in accordance with Section 2700, the tax on interests in a cooperative housing corporation or a limited-equity housing corporation separately assessed pursuant to subdivision (a) shall be entered on the secured roll and may be paid in two installments as provided in Chapter 2.1 (commencing with Section 2700) of Part 5. However, if:

(1) The tax on the separately assessed interest is unpaid when any installment of taxes on the secured roll becomes delinquent, the tax collector may use the procedures applicable to the collection of delinquent taxes on the unsecured roll; and

(2) The tax on the separately assessed interest remains unpaid at the time set for the declaration of default for delinquent taxes, the tax on the separately assessed interest, together with any penalties and costs which may have accrued thereon while on the secured roll, shall be transferred to the unsecured roll.

(e) The tax on an individual interest in a community apartment project, separately assessed pursuant to subdivision (a), shall be a lien solely on that interest and shall be entered on and be subject to all provisions of law applicable to taxes on the secured roll.

(f) The assessor shall provide to the principal office of each community apartment project and cooperative housing corporation within the taxing jurisdiction, at the time and in the manner as he or she deems appropriate, adequate notice of the provisions of this section and other pertinent information relative to the implementation thereof.

(g) The assessor may charge a fee for the initial cost of separately assessing a project or corporation which may be collected on the tax bill.

History.—Added by Stats. 1980, Ch. 774, in effect January 1, 1981. Stats. 1981, Ch. 1141, in effect October 2, 1981, operative January 1, 1982, substituted "may" for "shall" after "which" in subdivision (h). Stats. 1985, Ch. 316, effective January 1, 1986, substituted "the" for "such" after the first "on" in paragraphs (1) and (2) of subdivision (e), and substituted "the declaration of default for . . . delinquent taxes" for "sale to the state" after "set for" in paragraph (2) thereof; substituted "that" for "such" after "solely on" in subdivision (f); and substituted "the" for "such" after "jurisdiction, at" and after "time and in", and added "or she" after "he" in subdivision (g). Stats. 2005, Ch. 281 (AB 14), in effect January 1, 2006, added paragraph (3) to subdivision (c); deleted former subdivision (d), which provided that applicants for separate assessment were not required to meet the requirements of the Subdivision Map Act nor was the approval of any governmental agency necessary for a separate assessment; and relettered former subdivisions (e), (f), (g), and (h) as subdivisions (d), (e), (f), and (g), respectively.

Note.—Section 2 of Stats. 1980, Ch. 774, provided that no appropriation is made by this act pursuant to Section 2231 or 2234 of the Revenue and Taxation Code or Section 6 of Article XIII B of the California Constitution because self-financing authority is provided in this act to cover costs that may be incurred in carrying on any program or performing any service required to be carried on or performed by this act. Section 4 thereof provided that this act shall become operative for assessments made on the lien date for the 1981–82 fiscal year and thereafter. However, a county board of supervisors may elect to postpone the operative date of this act for that county to the lien date for the 1982–83 fiscal year.

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2188.8. Separate assessment of time-share estates. (a) Whenever the assessor receives a written request for separate assessment of time-share estates in a time-share project, as defined in Section 11212 of the Business and Professions Code and as specified in subdivision (h) of this section, the assessor shall, on the first lien date that occurs more than 60 days following the request, and on each lien date thereafter, separately assess each time-share estate in the project if the assessor determines that the conditions specified in subdivision (c) have been met. Whenever estates in a time-share project are separately assessed, they shall continue to be separately assessed in subsequent fiscal years and, once a request for separate assessment is made with respect to a project, it is binding on all future time-share estate owners.

(b) The interest that is to be separately assessed is the value of the right of recurrent, exclusive use or occupancy of real property, annually or on some other periodic basis, for a specific period of time that has been, or will be, allotted from the use or occupancy periods into which the project has been divided.

(c) The separate assessment of a time-share estate may not be made by the assessor unless both of the following occur:

(1) The person making the request certifies that the request for separate assessment has been approved in the manner provided in the organizational documents of the organization involved for approval of matters affecting the affairs of the organization generally.

(2) A diagrammatic floor plan of the improvements, a copy of the documents setting forth the procedures for scheduling time and units to each time-share estate owner, and a list of every time-share estate owner, with a date notation thereon showing when, according to the organization's records, each time-share estate was acquired, have been filed with the assessor. A plot map of the land showing the location of the improvements on the land need not be filed unless requested by the assessor. The organization shall file an annual statement for each succeeding assessment year, on or before April 1, with the assessor setting forth any changes to the required information known to the organization. The list or other information provided pursuant to this section is not a public document and shall not be open to public inspection, except as provided in Section 408.

(d) Notwithstanding subdivision (c), this section shall not be construed to require any person making a request for separate assessment to meet the requirements of the Subdivision Map Act, nor shall the approval of any governmental agency be required for separate assessment.

(e) The tax on a time-share estate that is separately assessed pursuant to this section shall be a lien solely on the time-share estate and shall be entered on and be subject to all provisions of law applicable to taxes on the secured roll, provided:

(1) If the taxes on any time-share estate that is separately assessed remain unpaid at the time set for declaration of default for delinquent taxes, the taxes on the time-share estate, together with any penalties and costs that may have accrued thereon while on the secured roll, may be transferred to the unsecured roll.

(2) Defaulted time-share estate taxes remaining unpaid on any prior year secured tax roll may be transferred to the unsecured roll and collected like any other tax on the unsecured roll.

(f) The assessor shall provide to the principal office of each time-share project within the taxing jurisdiction, at the time and in the manner as he or she deems appropriate, adequate notice of the provisions of this section and other pertinent information relative to the implementation thereof.

(g) The county may charge a fee for processing an application for separate assessment and for the initial and the on-going costs, not to exceed the actual cost, of the separate assessment and billing, and mailings, with respect to a time-share project. This fee is subject to Chapter 12.5 (commencing with Section 54985) of Part 1 of Division 2 of Title 5 of the Government Code, and shall be proportionately allocated to each of the time-share estate owners. This fee may be collected commencing with the initial separate tax bills, and on subsequent tax bills, and deposited in the county's general fund.

(h) For purposes of this section, "time-share estate" applies to time-share estates, as defined in Section 11212 of the Business and Professions Code, that include a fee simple interest in the underlying property involved. However, "time-share estate" does not include time-share estates that are coupled with a leasehold interest or an estate for years.

(i) Notwithstanding subdivision (a), when the assessor receives a written request to terminate the separate assessment of time-share estates in a time-share project under subdivision (a), the assessor shall, on the first lien date that occurs more than 60 days following the request, and on each lien date thereafter, prepare a single assessment for all time-share estates in the project. In order to obtain a single assessment, the person making the request shall provide certification that the request for a single consolidated assessment has been approved in the manner provided in the organization's documents. The person making the request shall also state the name and address of that organization as the organization to receive the single consolidated assessment. On the first lien date, and continuing thereafter, the county shall assess the time-share project. Any lien for taxes shall attach as if the election previously made under subdivision (a) had not been made, and the county shall no longer charge the fees described in subdivision (g).

History.—Added by Stats. 1982, Ch. 887, in effect September 10, 1982. Stats. 1991, Ch. 532, in effect January 1, 1992, added "processing an . . . assessment and for" after "charge a fee for" and added ", mailings," after "assessment and billing" in the first sentence, added "subject to Chapter 12.5 . . . Code, and shall be" after "shall be", and deleted ", collected commencing with the initial separate tax bills, and deposited in the county's general fund" after "owners" in the second sentence, and added the third sentence in subdivision (g). Stats. 1993, Ch. 905, in effect October 8, 1993, substituted ", provided:" for "." after "roll" in subdivision (e) and added paragraphs (1) and (2) therein. Stats. 1994,Ch. 146, in effect January 1, 1995, substituted "that" for "which" after "lien date" in the first sentence of subdivision (a); added "both . . . occur" after "unless" in subdivision (c); substituted a period for "; and" after "generally" in paragraph (1), and substituted "the" for "such" after "changes to" in the third sentence of paragraph (2) of subdivision (c); deleted "the provisions" after "Notwithstanding" in subdivision (d); substituted "the" for "such" twice, and added "or she" after "he" in subdivision (f); and substituted "that" for "which" in subdivision (h). Stats. 1996, Ch. 541, in effect January 1, 1997, substituted "time-share" for "timeshare" throughout the section, and added subdivision (i). Stats. 1997, Ch. 17(SB 947), in effect January 1, 1998, added a comma after "fiscal year and" in the second sentence of subdivision (a), substituted "is" for "shall be" after "fee" in the second sentence of subdivision (g), and substituted "time-share" for "timeshare" twice in subdivision (h). Stats. 2004, Ch. 697 (AB 2252), in effect January 1, 2005, substituted "Section 11212" for "Section 11003.5" after "as defined in" in the first sentence of subdivision (a) and substituted "Section 11212" for "Section 11003.5" after "as defined in" in the first sentence of subdivision (h).

Note.—Section 3 of Stats. 1982, Ch. 887, provided that no appropriation is made by this act pursuant to Section 2231 or 2234 of the Revenue and Taxation Code or Section 6 of Article XIII B of the California Constitution because self-financing authority is provided in this act to cover costs that may be incurred in carrying on any program or performing any service required to be carried on or performed by this act.

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2188.9. Separate assessment of a time-share project. (a) Whenever the assessor receives a written request for separate assessment of a time-share project, as defined in Section 11212 of the Business and Professions Code, the assessor shall, on the first lien date which occurs more than 60 days following the request, and on each lien date thereafter, separately assess the individual interests in the project described in subdivision (b) if the conditions specified in subdivision (c) have been met. Whenever a time-share project becomes subject to separate assessment, it shall continue to be so subject in subsequent fiscal years and once a request for separate assessment is made, it is binding on all future owners and occupants of the project.

(b) The interest in a time-share project that is to be separately assessed is the value of the right of recurrent, exclusive use or occupancy of real property, annually or on some other periodic basis, for a period of time that has been, or will be, allotted from the use or occupancy periods into which the project has been divided.

(c) A separate assessment may not be made by the assessor under this section unless:

(1) The person making the request certifies that the request for separate assessment has been approved in the manner provided in the organizational documents of the organization involved for approval of matters affecting the affairs of the organization generally; and

(2) A diagrammatic floor plan of the improvements, a copy of the documents setting forth the procedures for scheduling time and units to each time-share interest owner, and a list of every time-share interest owner, with a date notation thereon showing when, according to the organization's records, each interest was acquired, have been filed with the assessor. A plot map of the land showing the location of the improvements on the land need not be filed unless requested by the assessor. The organization shall file an annual statement for each succeeding assessment year, on or before April 1, with the assessor, setting forth any changes to the required information known to the organization. The list or other information provided pursuant to this section is not a public document and shall not be open to public inspection, except as provided in Section 408 of the Revenue and Taxation Code.

(d) Notwithstanding the provisions of subdivision (c), this section shall not be construed to require applicants for separate assessments to meet the requirements of the Subdivision Map Act, nor shall the approval of any governmental agency be required for separate assessment except for the assessor's approval.

(e) The assessor shall cumulate all the separate assessments in a time-share project and enter the total assessment on the secured roll in the name of the organization or time-share owners' association. The assessor shall notify each owner of a time-share interest subject to separate assessment under this section of the amount of an increased assessment pursuant to Section 619.

(f) The tax on the total assessment with respect to a time-share project shall be a lien on the entire time-share project and shall be subject to all provisions of law applicable to taxes on the secured roll.

(g) The tax collector shall send a single tax bill, with an itemized breakdown detailing the taxes applicable to each separate assessment, to the time-share project organization or owners' association.

(h) The assessor shall provide to the principal office of each time-share project within the taxing jurisdiction, at that time and in that manner as he or she deems appropriate, adequate notice of the provisions of this section and other pertinent information relative to the implementation thereof.

(i) The county may charge a fee for processing the application for separate assessment and for the initial and ongoing costs of separate assessment and implementing subdivision (g), not to exceed the actual costs. Fees shall be subject to Chapter 12.5 (commencing with Section 54985) of Part 1 of Division 2 of Title 5 of the Government Code, and may be collected commencing with the initial separate tax bills, and on subsequent tax bills, and shall be deposited in the county's general fund.

(j) This section shall not apply to time-share estates or to time-share projects that are subject to the provisions of Section 2188.8.

(k) Notwithstanding subdivision (a), when the assessor receives a written request to terminate the separate assessment of a time-share project under subdivision (a), the assessor shall, on the first lien date that occurs more than 60 days following the request, and on each lien date thereafter, prepare a single assessment for the time-share project without an itemized breakdown detailing the taxes applicable to each separate assessment in the time-share project. In order to obtain a single assessment, the person making the request shall provide certification that the request for a single consolidated assessment has been approved in the manner provided in the organization's documents. The person making the request shall also state the name and address of that organization as the organization to receive the single consolidated assessment. On the first lien date, and continuing thereafter, the county shall assess the time-share project. Any lien for taxes shall attach as if the election previously made under subdivision (a) had not been made, and the county shall no longer charge the fees described in subdivision (i).

History.—Added by Stats. 1982, Ch. 887, in effect September 10, 1982. Stats. 1991, Ch. 532, in effect January 1, 1992, added "processing the application . . . and for" after "charge a fee for", substituted "and ongoing costs" for "cost" after "initial", "separate assessment" for "separately assessing" after "costs of", substituted "costs" for "cost" after "exceed the actual", deleted ", which may be collected on the tax bill to the time-share project, which fee shall be deposited in the county's general fund" in the first sentence, and added the second sentence, in subdivision (i). Stats. 1996, Ch. 541, in effect January 1, 1997, substituted "time-share" for "timeshare" throughout the section, and added subdivision (k). Stats. 2004, Ch. 697 (AB 2252), in effect January 1, 2005, substituted "Section 11212" for "Section 11003.5" after "as defined in" in the first sentence of subdivision (a).

Note.—Section 3 of Stats. 1982, Ch. 887, provided that no appropriation is made by this act pursuant to Section 2231 or 2234 of the Revenue and Taxation Code or Section 6 of Article XIII B of the California Constitution because self-financing authority is provided in this act to cover costs that may be incurred in carrying on any program or performing any service required to be carried on or performed by this act.

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2188.10. Separate assessment; mobilehome park portion. (a) Whenever the assessor receives a written request for separate assessment of a pro rata portion of the real property of a mobilehome park which changed ownership pursuant to subdivision (c) of Section 62.1 as the result of the transfer of a share or shares of voting stock or other ownership or membership interest or interests, the assessor shall, on the first lien date which occurs more than 60 days following the request, and on each lien date thereafter, separately assess the portion or portions of real property described in subdivision (b) if the conditions specified in subdivision (c) have been met. Whenever a portion of the real property of a mobilehome park becomes subject to separate assessment, it shall continue to be subject to separate assessment in subsequent fiscal years and once a request for separate assessment is made, it is binding on all future owners of the voting stock or other ownership or membership interests in the entity which owns the park.

(b) The interest that is to be separately assessed is the value of the pro rata portion of the real property of the mobilehome park which changed ownership pursuant to subdivision (c) of Section 62.1.

(c) A separate assessment may not be made by the assessor under this section unless the following conditions are met:

(1) The governing board of the mobilehome park makes the request for separate assessment and certifies that the request has been approved in the manner provided in the organizational documents of the entity owning the mobilehome park.

(2) Information is filed with the assessor listing all of the following:

(A) The total number of outstanding shares of voting stock of, or other ownership or membership interests in, the entity which owns the mobilehome park.

(B) The number of shares of voting stock, or other ownership or membership interests, which have been transferred and resulted in the change in ownership of portions of the real property of the park pursuant to subdivision (c) of Section 62.1, together with the names and addresses of the owners of the transferred voting stock or other ownership or membership interests.

(C) Any other information as the assessor may require.

The entity owning the mobilehome park shall file an annual statement for each succeeding assessment year, on or before April 1, with the assessor, setting forth any changes to the required information known to the entity. The information provided pursuant to this section is not a public document and shall not be open to public inspection, except as provided in Section 408.

(d) Nothing in this section shall be construed to require applicants for separate assessments to meet the requirements of the Subdivision Map Act, nor shall the approval of any governmental agency be required for separate assessment except for the assessor's approval.

(e) The assessor shall cumulate all the separate assessments in a mobilehome park and enter the total assessment on the secured roll in the name of the entity which owns the park. The assessor shall notify each owner of a portion of the real property of the park subject to separate assessment under this section of the amount of an increased assessment pursuant to Section 619.

(f) The tax on the total assessment of the mobilehome park shall be a lien on the real property of the park and shall be subject to all provisions of law applicable to taxes on the secured roll.

(g) The tax collector shall send a single tax bill, with an itemized breakdown detailing the taxes and the allocated portion of any fee imposed pursuant to subdivision (i) applicable to each separate assessment, to the entity owning the mobilehome park.

(h) The assessor shall provide to owners of voting stock or other ownership or membership interest in a mobilehome park entity subject to subdivision (c) of Section 62.1, and to the governing board of the park, at that time and in that manner as the assessor deems appropriate, adequate notice of the provisions of this section and other pertinent information relative to the implementation thereof.

(i) The county may charge a fee for processing the application for separate assessment, and for the initial and ongoing costs of separate assessment and implementing subdivision (g), not to exceed actual costs. This fee shall be subject to Chapter 12.5 (commencing with Section 54985) of Part 1 of Division 2 of Title 5 of the Government Code, and shall be allocated to each owner of a share of voting stock or other ownership or membership interest for which a separate assessment has been made. The fee may be collected commencing with the initial separate tax bills, and on subsequent tax bills, and shall be deposited in the county's general fund.

(j) The governing board of the entity which owns the mobilehome park shall collect the allocated portion of any fee charged pursuant to subdivision (i) and any itemized taxes applicable to a separate assessment from the owner of the voting stock or other ownership or membership interest whose acquisition of the interest resulted in the separate assessment. The fees and taxes resulting from separate assessment shall be deducted from the proportional cost of the fees and taxes collected from the remaining owners or members.

History.—Added by Stats. 1988, Ch. 1076, in effect January 1, 1989. Stats. 1991, Ch. 532, in effect January 1, 1992, added "processing the application . . . and for" after "charge a fee for", substituted "and ongoing costs" for "cost" after "initial", substituted "separate assessment" for "separately assessing" after "costs of", substituted "actual costs" for "the actual costs" after "exceed", and deleted "of the separate assessment and billing" after "costs" in the first sentence; added "subject to Chapter 12.5 . . . Code, and shall be" after "shall be" and inserted a period after "made" in the second sentence; and added the third sentence with the remainder of the former second sentence and added "may be collect . . . bills, and" after "fee", in subdivision (a).

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2188.11. Separate assessment; undivided interests. The assessor shall separately assess undivided interests in accordance with Chapter 3 (commencing with Section 2801) of Part 5.

History.—Added by Stats. 1994, Ch. 1222, in effect January 1, 1995.

2189. Personalty. (a) A tax on personal property is a lien on any real property on the secured roll also belonging to the owner of the personal property, if the personal property is located upon such real property on the lien date, and if the fact of the lien is shown on the secured roll opposite the description of the real property. However, if that real property is transferred or conveyed to a bona fide purchaser for value after the lien date, but prior to the date upon which the assessment on the personal property is made, and the purchaser of that property did not own, claim, possess, or control the personal property at any time from the lien date until the date upon which that assessment was made, the taxes on the personal property shall be placed on the unsecured roll and shall not be a lien on the real property.

(b) Any failure or omission to show the fact of a lien as described in subdivision (a) for personal property taxes on the secured roll opposite the description of real property shall not operate to invalidate those personal property taxes, but in that case the tax shall be collected in the same manner as taxes on the unsecured roll. However, if the fact of lien is erroneously entered on the secured roll opposite the description of real property belonging to someone other than the owner of the personal property on the lien date, then the delinquency penalty provided for in Chapter 4 of Part 5 shall not attach until December 10 at 5 p.m. or, if December 10th falls on Saturday, Sunday, or a holiday at 5 p.m. on the next business day.

History.—Stats. 1951, p. 3828, in effect September 22, 1951, limited the prior general lien on real property to a lien on real property on the secured roll located in the same county, and added second paragraph. Stats. 1953, p. 2626, in effect September 9, 1953, added portion of second paragraph beginning with "provided." Stats. 1957, p. 3477, in effect September 11, 1957, substituted "if the personal property is located upon such real property" for "and located in the same county as the latter" and added "and" before "if the fact." Stats. 1987, Ch. 1184, in effect January 1, 1988, operative July 1, 1988, added "Sunday, or a holiday" after "Saturday," in the second paragraph. Stats. 1994, Ch. 229, in effect January 1, 1995, added subdivision letter designations (a) and (b) before the first and second paragraphs respectively; added second sentence in subdivision (a); substituted "a lien as described in subdivision (a)" for "such lien", substituted "the" for "such" after "opposite", substituted "those" for "any such" after "invalidate", substituted "taxes" for "tax" after "property", substituted "that" for "such" after "but in", substituted a period for a semi-colon after "the unsecured roll"; substituted ". However," for "; provided that" after "roll" and substituted "10" for "10th" after "attach until December" in subdivision (b).

Partnership property.—The surviving partner is the "owner" of the partnership personal property, so that the tax thereon constitutes a valid lien on his real property. Thompson v. Board of Supervisors, 13 Cal.App.2d 134.

No lien on personalty.—The assessment of personal property does not create any lien upon it. Fresno County v. Commodity Credit Corp., 112 F.2d 639.

2189.1. Separately billed taxes on state-assessed personalty. Separately billed taxes on state-assessed personal property when delinquent may be collected through use of unsecured tax collection procedures. Any of those taxes, including penalties and cost charge, which remain unpaid after June 30, shall be transferred to the unsecured roll or abstract and shall become subject to additional penalties as provided in Section 2922.

History.—Added by Stats. 1986, Ch. 1420, in effect January 1, 1987.

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2189.3. Personalty; certificate of security. A tax on personal property belonging to an owner of real property on the secured roll located in the same county as the personal property, where the personal property is not located upon the real property on the lien date, is, on and after the lien date, a lien on the real property, having the force, effect and priority of a judgment lien from and after the lien date, if, on or before the lien date:

(a) The assessor, at his or her discretion, with the approval of the board of supervisors, and at the request of the taxpayer, determines and issues to the taxpayer a certificate that the real property is sufficient to secure the payment of the tax.

(b) The taxpayer records the certificate with the county recorder.

Any tax which becomes a lien on the real property in accordance with this section shall be subject to the provisions of this division relating to the rate and date of payment of taxes on the secured roll for the current year; and in the event of any delinquency in the payment of such tax, the personal property on which it has been levied shall be subject to seizure and sale in accordance with Sections 2951 to 2963, inclusive, of this code.

This section does not apply to any tax which became a lien on the first Monday in March of 1958, and shall first be operative with respect to taxes levied for the Fiscal Year 1959–60.

History.—Added by Stats. 1958, p. 319 (First Extra Session), in effect July 23, 1958. Stats. 1976, Ch. 1079, p 4883, in effect January 1, 1977, substituted "2951 to 2963" for "2914 to 2921" in the first sentence of the second paragraph. Stats. 1985, Ch. 542, effective September 9, 1985, added "at his or her discretion . . . supervisors, and" after "assessor" in subsection (a).

2189.5. Gas and oil leases. Every tax on personal property and improvements, located upon or appurtenant to a leasehold estate for the production of gas, petroleum or other hydrocarbon substances from beneath the surface of the earth, and belonging to the owner of the leasehold estate, may be secured by the leasehold estate, when, in the opinion of the assessor, the leasehold estate is of sufficient value to constitute security for the payment of all taxes upon that personal property or improvements and upon that leasehold estate. In the event of delinquency in the payment of that tax, the personal property, improvements, and leasehold estate shall be subject to seizure and sale in the same manner as provided for the seizure and sale of unsecured personal property, in Sections 2951 to 2962, inclusive, at any time within three years after the delinquency. Suit may be brought against an assessee of those taxes in the event of delinquency in the payment thereof.

If the tax thereon remains unpaid at the time set for the declaration of default for delinquent taxes, the tax together with any penalty and costs as may have accrued thereon while on the secured roll shall be transferred to the unsecured roll.

Those taxes that are delinquent at the time the amendment to this section, enacted at the 1973–74 Regular Session, goes into effect may also be transferred to the current unsecured roll.

History.—Added by Stats. 1945, p. 1067, in effect September 15, 1945. Stats. 1957, p. 1968, in effect September 11, 1957, substituted "three years" for "one year." Stats. 1973, Ch. 376, p. 815, in effect January 1, 1974, added the second and third paragraphs. Stats. 1976, Ch. 1079, p. 4883, in effect January 1, 1977, substituted "2951 to 2962" for "2914 to 2920" in the second sentence of the first paragraph, and added "enacted" after "section" in the first sentence of the third paragraph. Stats. 1985, Ch. 316, effective January 1, 1986, substituted "the" or "that" for "such" throughout the section, substituted "declaration . . . taxes, the" for "sale to the state, such" after "the" in the second paragraph, and deleted "of" after "time" in the third paragraph. Stats. 2001, Ch. 121 (SB 1183), in effect January 1, 2002, deleted "current" before "unsecured roll" in the second paragraph.

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2189.6. Water system improvements. Improvements that constitute component parts of a water distribution system located in whole or in part on property assessed to a person other than the assessee of the land on which they are located shall be assessed as improvements on the secured roll. However, those assessments shall not be a lien on the land on which those improvements are located and that fact shall be noted on the secured roll.

If the tax thereon is unpaid when any installment of secured taxes becomes delinquent, the tax collector may use the same collection procedures available for the collection of taxes on the unsecured roll.

If the tax thereon remains unpaid at the time set for the declaration of default for delinquent taxes, the tax together with any penalty and costs that may have accrued thereon while on the secured roll shall be transferred to the unsecured roll.

History.—Added by Stats. 1963, p. 4355, effective September 20, 1963. Stats. 1967, p. 2412, in effect November 8, 1967, deleted the former second paragraph and added the second and third paragraphs. Stats. 1980, Ch. 411, in effect July 11, 1980, operative January 1, 1981, substituted "any" for "the last", "secured" for "real property" and "for the collection of taxes" for "to assessments" in the second paragraph. Stats. 1985, Ch. 316, effective January 1, 1986, substituted ". However, those" for "; provided, however, that such" after "secured roll" and substituted "those" or "that" for "such" in the first paragraph; and substituted "declaration . . . taxes, the" for "sale to the state, such" after "the", substituted "any" for "such" after "together with", and substituted "which" for "as" after "and costs" in the third paragraph. Stats. 2001, Ch. 121 (SB 1183), in effect January 1, 2002, substituted "that" for "which" throughout the section and deleted "current" before "unsecured roll" in the third paragraph.

2189.7. Floating homes. Except as otherwise provided in subdivision (a), (b), or (c), the assessment of any floating home made pursuant to Section 229 shall be entered on the secured roll and shall be subject to all provisions of law applicable to taxes on the secured roll.

(a) If the taxes on any floating home are not a lien on real property of the owner of the floating home pursuant to Section 2188.1, 2189, or 2189.3 and are unpaid when any installment of taxes on the secured roll becomes delinquent, the tax collector may use the procedures applicable to the collection of delinquent taxes on the unsecured roll.

(b) If the taxes on any floating home which are not a lien on real property of the owner of the floating home remain unpaid at the time set for the declaration of default for delinquent taxes of the floating home on the secured roll, the taxes, together with any penalties and costs which may have accrued thereon while on the secured roll, shall be transferred to the unsecured roll.

(c) The taxes on floating homes may be paid in two installments as provided in Chapter 2.1 (commencing with Section 2700) of Part 5, notwithstanding Section 2605 and whether or not the county board of supervisors has adopted a resolution in accordance with Section 2700.

History.—Added by Stats. 1986, Ch. 1420, effective January 1, 1987.

2189.8. Floating homes; tax clearance certificates. Upon application, the county tax collector may issue tax clearance certificates. Those certificates shall be used to permit registration of used floating homes, as defined in Section 18075.6 of the Health and Safety Code, and for any other purposes as may be prescribed by the Controller. The certificates may indicate that the county tax collector finds that no local property tax is due or is likely to become due, or that any applicable local property taxes have been paid or are to be paid in a manner not requiring the withholding of registration or the transfer of registration. The certificates shall be in any form which the Controller may prescribe, and shall be executed, issued, and accepted for clearance of registration or permit issuance on any conditions which the Controller may prescribe.

History.—Added by Stats. 1986, Ch. 1420, effective January 1, 1987.

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2190. Assessment of possessory interest in tax exempt property. Notwithstanding any provision of law to the contrary, the assessment of any possessory interest in tax-exempt real estate to which the exemption authorized by Section 218 has been applied shall be entered on the secured roll. However, the assessment shall not be a lien on the tax-exempt real estate and that fact shall be noted on the secured roll.

If the tax thereon is unpaid when any installment of taxes on the secured roll becomes delinquent, the tax collector may use the procedures which are applicable to the collection of taxes on the unsecured roll.

If the tax thereon remains unpaid at the time set for the declaration of default for delinquent taxes, the tax applicable to the possessory interest together with any penalties and costs which may have accrued thereon while on the secured roll shall be transferred to the unsecured roll.

History.—Stats. 1977, Ch. 454, in effect January 1, 1978. Stats. 1980, Ch. 411, in effect July 11, 1980, operative January 1, 1981, substituted "any" for "the last" before "installment" and deleted "on property contained" before "on the unsecured" in the second paragraph, and deleted "for taxes unpaid on the secured roll" after "state" in the third paragraph. Stats. 1985, Ch. 316, effective January 1, 1986, deleted "of this code" after "Section 218", substituted ". However, the" for "; provided, however, that such" after "secured roll", substituted "the" for "such" after "a lien on" and substituted "that" for "such" after "and" in the first paragraph; and substituted "declaration of default . . . taxes" for "sale to the state" after "time set for the", substituted "the" for "such" after "applicable to" and substituted "which" for "as" after "costs" in the third paragraph.

2190.1. Real estate of Veterans Welfare Board. If the tax on an assessment of a possessory interest in real estate of the Veterans Welfare Board is not paid before delinquency, the amount of the tax, penalties and costs shall be paid by said board and added to the amount due under the contract for the property.

History.—Added by Stats. 1945, p. 783, in effect September 15, 1945.

Entire value rather than possessory interest taxable.—The reference in this section to the "possessory interest" must be disregarded, for Article XIII, Section 1, of the State Constitution requires that the entire value of the property being purchased under contract from the Veterans Welfare Board be assessed to the purchaser and not merely his possessory interest. Eisley v. Mohan, 31 Cal.2d 637.

2190.2. Possessory interests. Every tax on an assessment of a possessory interest or a tax on an assessment of improvements made pursuant to the provisions of Section 2188.2 shall become a lien on such possessory interest or such improvements, provided that in those instances where the real property that is the subject of such possessory interest or upon which such improvements are located is not tax-exempt land, the fact of such lien shall be indicated on the secured roll where the real property that is the subject of such possessory interest or upon which such improvements are located is listed.

History.—Added by Stats. 1967, p. 2794, in effect November 8, 1967.

Lien notation.—This section applies to all instances in which the land and improvements have been assessed to different assessees and thus a tax on the improvements can become a lien only if the lien is noted on the secured roll where the land involved is listed. T. M. Cobb Co. v. Los Angeles County, 16 Cal.3d 606.

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2191.3. Recording certificate of delinquency on certain types of property. (a) The tax collector may make the filing specified in subdivision (b) where either of the following occurs:

(1) There is a tax on any of the following:

(A) Possessory interest secured only by a lien on that taxed possessory interest.

(B) Goods in transit, not secured by any lien on real property.

(C) Improvements that have been assessed pursuant to Section 2188.2.

(D) Off-roll taxes on escape assessments where the error was not the fault of the assessee and the escape taxes are being paid pursuant to Section 4837.5.

(E) Unsecured property not secured by a lien on any real property, and where the tax has become delinquent or where there are prior unpaid and delinquent taxes with respect to that same property.

(2) A tax has been entered on the unsecured roll pursuant to Section 482, 531.2, or 4836.5, or transferred to the unsecured roll pursuant to any provision of law.

(b) A filing for record without fee in the office of the county recorder of any county of a certificate specifying the amount due, the name, the last four digits of his or her federal social security number, if known, and last known address of the assessee liable for the amount, and compliance with all provisions of this division with respect to the computation and levy of the tax if compliance has in fact occurred. The procedure authorized by this section is cumulative to the procedure provided by Sections 2951 and 3003. The county recorder shall, within 30 days after a filing as described in this subdivision with respect to delinquent taxes on unsecured property, send a notice of the filing to the assessee at the assessee's last known address. The notice shall contain the information contained in the filing, and shall prominently display on its face the following heading:

"THIS IS TO NOTIFY YOU THAT A TAX LIEN HAS BEEN FILED WITH RESPECT TO UNSECURED PROPERTY"

History.—Added by Stats. 1961, p. 1485, in effect September 15, 1961. Stats. 1967. p. 2794, in effect November 8, 1967, broadened the application of the recording procedure to the items set forth. Stats. 1976, Ch. 156, p. 252, in effect January 1, 1977, relettered former subsections (a), (b), (c), and (d) as subsections (a)(1) through (a)(4), respectively; added "or where a tax has been:" and subsections (b)(1) and (b)(2) after subsection (a)(4); and substituted "The tax collector " for "The tax collector or assessor collecting the tax on such possessory interests, goods in transit, such improvements or unsecured property", and deleted "possessory interest tax, goods in transit tax, such tax on improvements or unsecured property" after "respective" in the first sentence. Stats. 1977, Ch. 579, in effect January 1, 1978 substituted "or" for "of" between "531.2" and "4836.5" in paragraph (1), subdivision (b). Stats. 1979, Ch. 813, in effect January 1, 1980, operative July 1, 1980, added ", federal social security number, if known," after "name" in the first sentence. Stats. 1980, Ch. 411, in effect July 11, 1980, added "482" before "531.2" in subsection (1) of, substituted "any provision f law" for "Section 4831 of this code" at the beginning of subsection (2) of, deleted "of the respective tax due, interest and penalties" after the first "amount" in, and substituted "2951" for "2914" after "Sections" at the end of subsection (2) of subdivision (b). Stats. 1990, Ch. 126, in effect June 11, 1990, substituted "that" for "such" after "lien on" in subsection (a)(1), deleted "the provisions of" after "pursuant to" in subsection (a)(3), added new subsection (a)(4), renumbered former subsection (a)(4) as (a)(5), added a comma after "531.2" and deleted "of this code" after "4863.5" in subsection (b)(1), and substituted "applicable" for "such be the fact" after "fact, if" in the first sentence of subsection (b)(2). Stats. 1991, Ch. 532, in effect January 1, 1992, deleted "Where there is a tax on:" before "(a)(1)"; added "The tax collector . . . following occurs:" after "(a)"; substituted "There is a tax on a" for "A" after "(1)", deleted the former paragraph numbers "(2)", "(3)", "(4)", and "(5)", deleted "or on" after "lien on real property," and after "Section 2188.2," and deleted "; or where a tax has been:" after "delinquent" in paragraph (1) of subdivision (a); deleted former paragraph (1) of subdivision (b) which stated "Entered on the unsecured roll pursuant to Section 482, 531.2, or 4836.5, or"; substituted "A tax has been entered on" for "Transferred to" after "(2)", added "pursuant to Section 482 . . . unsecured roll" after "the unsecured roll" and substituted a period for a semi-colon after "provision of law" in paragraph (2) of subdivision (a); established the former second and third sentences of paragraph (2) of subdivision (a) as subdivision (b) and substituted "A filing" for "The tax collector may file" after (b), added "of" after "recorder of any county", substituted "compliance with" for "the fact, if applicable, that" after "and", substituted "with respect to" for "in" after "division", and substituted "if compliance has in fact occurred" for "have been complied with" after "tax" in the first sentence of subdivision (b). Stats. 1992, Ch. 427, in effect January 1, 1993, added "any of the following:" after "There is a tax on" in paragraph (1) of subdivision (a), and separated the taxable conditions by adding the letter designations "(A)", "(B)", "(C)", "(D)", "(E)", and "(F)" therein. Stats. 1993, Ch. 387, in effect January 1, 1994, added the third and fourth sentences to subdivision (b). Stats. 1994, Ch. 705, in effect January 1, 1995, added "or where . . . property" after "delinquent" in subparagraph (E) and deleted former subparagraph (F) of paragraph (1) of subdivision (a) which provided, "Unsecured property not secured by a lien on any real property, and the tax has become delinquent." Stats. 2007, Ch. 189 (SB 644), in effect January 1, 2008, added "the last four digits of his or her" after "the name," in the first sentence of subdivision (b).

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2191.4. Lien upon all property in county. From the time of filing the certificate for record pursuant to Section 2191.3, the amount required to be paid together with interest and penalty constitutes a lien upon all personal and real property in the county owned by and then assessed to and in the same name as the assessee named in the certificate or acquired by him or her in that name before the lien expires, except that the lien upon unsecured property shall not be valid against a purchaser for value or encumbrancer without actual knowledge of the lien when he or she acquires his or her interest in the property. The lien has the force, effect, and priority of a judgment lien and continues for 10 years from the time of the recording of the certificate unless sooner released or otherwise discharged.

Within 10 years from the date of the recording of the certificate or within 10 years from the date of the last extension of the lien, the lien may be extended by filing for record a new certificate in the office of any county recorder and from the time of the filing the lien as obtained under the original certificate shall be extended to all personal and real property in the county owned by the assessee for 10 years unless sooner released or otherwise discharged. Execution shall issue upon the lien upon request of the tax collector or the official collecting taxes on the unsecured roll in the same manner as execution may issue upon other judgments, and sales shall be held under that execution as prescribed in the Code of Civil Procedure.

History.—Added by Stats. 1961, p. 1486, in effect September 15, 1961. Stats. 1963, p. 2249, in effect September 20, 1963, added the words "and real property" in both paragraphs, and the words "as to personal property" in the first paragraph. Stats. 1967, p. 2795, in effect November 8, 1967, substituted present language from "county owned by" to "before the lien expires", substituted "upon unsecured property" after "except that the lien" in the first sentence of the first paragraph substituted "10" for "three" throughout the section; and substituted "any" for "the" prior to the "county recorder", added "as obtained under the original certificate" after "filing the lien" and substituted "assessee" for "taxpayer" in the first sentence of the second paragraph. Stats. 1997, Ch. 546 (SB 1107), in effect January 1, 1998, substituted "the" for "such" after "named in", added "or her" after "by him", substituted "that" for "such" before "name before", added "or she" after "when he" and added "or her" after "acquires his" in the first sentence of the first paragraph, substituted "the" for "such" after "time of" in the first sentence, and added the second sentence of the second paragraph.

Priority in corporate dissolution.—This section gives unpaid taxes a priority over unsecured creditors upon the filing of the certificate irrespective of whether the filing occurs before or after the start of the dissolution proceedings. In re Trinity Tractor Co., 3 Cal.App.3d 428.

Trustee in bankruptcy.—The lien of a county under this section on personal property is not valid as against a bona fide purchaser and hence, is invalid against a trustee in bankruptcy. In re Cummins, 656 F.2d 1262.

Encumbrancer without knowledge.—The lien of a county under this section is not valid as against an encumbrancer without actual knowledge of the lien when the encumbrancer acquires his interest in the property. CIT Corp. v. United States, 344 F.Supp. 1272.

Subordinate to homestead.—A prior recorded homestead takes precedence over tax liens recorded against the homesteaded property for amounts assessed for personal property taxes on personal property which has never been situated on the homesteaded property. Curtis v. Kern County, 37 Cal.App.3d 704.

2191.5. Lien subordinate to certain other liens. Section 2191.4 does not give the county a preference over any other lien which attached prior to the date when the certificate of delinquency of unsecured property tax, tax on possessory interest, tax on goods in transit or such tax on improvements respectively, was recorded, and the lien set forth in Section 2191.4 is subordinate to the preferences given to claims for personal services by Sections 1204 and 1206 of the Code of Civil Procedure.

History.—Added by Stats. 1961, p. 1486, in effect September 15, 1961. Stats. 1967, p. 2795, in effect November 8, 1967, substituted present language beginning after "certificate of delinquency of" and continuing until "was recorded."

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2191.6. Removal and discharge of lien. Except as otherwise provided in Section 2191.4, the lien resulting from the recording of the certificate pursuant to Section 2191.3 shall be removed and discharged either:

(a) Upon payment of the tax, any applicable penalty and interest, and a recording fee in the amount required by Section 27361.3 of the Government Code for each release of lien issued for each county in which the certificate was recorded, and upon the recording of a certificate of release or discharge of the lien in the office of the recorder of each county in which the certificate was filed. The recording fee, together with a certificate of release or discharge, shall be transmitted to the county recorder who shall record the certificate; or

(b) When the tax is legally canceled and a certificate of release or discharge is recorded in the office of the county recorder. A recording under this subdivision shall be made without fee.

History.—Added by Stats. 1976, Ch. 156, p. 252, in effect January 1, 1977. Stats. 1985, Ch. 316, effective January 1, 1986, substituted "in the amount . . . Government Code" for "of six dollars ($6)" after "recording fee" in first sentence of subdivision (a).

2192. Lien date. Except as otherwise specifically provided, all tax liens attach annually as of 12:01 a.m. on the first day of January preceding the fiscal year for which the taxes are levied.

History.—Stats. 1957, p. 3263, in effect September 11, 1957, added "Except as otherwise specifically provided." Stats. 1967, p. 2244, in effect January 1, 1968, substituted "12:01 a.m. on the first day of" for "Noon on the first Monday in". Stats. 1995, Ch. 499, in effect January 1, 1996, operative January 1, 1997, substituted "January" for "March" after "first day of".

Note.—Section 21 of Stats. 1995, Ch. 499, provided that the change in the property tax lien date made by this act shall apply with respect to the January 1, 1997, lien date and each lien date thereafter.

Ownership on lien date determines obligation to pay taxes.—When property is sold subsequent to the first Monday in March, in the absence of agreement the duty rests upon the vendor to pay the taxes on the property for the ensuing fiscal year. Estate of Backesto, 63 Cal.App. 265.

Where a tax lien becomes effective after condemnees are deemed to have been divested of their interests in the property, they are entitled to compensation without deduction on account of the tax lien. But with respect to the taxes as to which a lien attached prior to the time title is deemed to have passed, the full amount of the taxes must be paid from the award. City of Long Beach v. Aistrup, 164 Cal.App.2d 41. Property permanently situated in and with a sole tax situs in California on the lien date, which property the owner subsequently moves to another state during the ensuing fiscal year, is not entitled to a proration or apportionment of property taxes based on the actual amount of time the property was located in California for that fiscal year. The lien date is simply a practical method for determining that a taxpayer has enjoyed the benefit of governmental services during the year preceding the assessment. Imposing the full burden of the tax on the property does not violate the due process, equal protection, or commerce clauses of the United States Constitution because the property enjoyed the opportunities, benefits and protections of the county and the State. Seegmiller v. Nevada County, 53 Cal.App.4th 1397.

Bankruptcy–Priority.—A tax lien attaching prior to an adjudication in bankruptcy is entitled to priority under the Bankruptcy Act, notwithstanding the fact that the amount of the tax is not ascertained until after the adjudication. In re Knox-Powell-Stockton Co., 100 F.2d 979.

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2192.1. Priority of tax liens. Every tax declared in this chapter to be a lien on real property, and every public improvement assessment declared by law to be a lien on real property, have priority over all other liens on the property, regardless of the time of their creation. Any tax or assessment described in the preceding sentence shall be given priority over matters including, but not limited to, any recognizance, deed, judgment, debt, obligation, or responsibility with respect to which the subject real property may become charged or liable.

History.—Added by Stats. 1959, p. 2299, in effect September 18, 1959. Stats. 1983, Ch. 1281, in effect September 30, 1983, added "and" after "property", and deleted "and the lien of taxes and assessments upon real property of all taxing agencies as set forth in Section 3900 of this code" before "have priority". Stats. 1993, Ch. 853, in effect October 6, 1993, deleted "real" after "on the" in the first sentence, and added the second sentence.

Note.—The act which added this section also provided: It is the intent of the Legislature that Section 2192.1 of the Revenue and Taxation Code be declaratory of the existing law and it is not intended nor shall it be construed as effecting any change thereof. It is enacted to avoid the interpretation of the federal case of Jefferson Standard Life Insurance Co. v. United States, 247 F.2d 777, that the existing law, as generally recognized for many years and as set forth in California cases, including California Loan and Trust Co. v. Weis, 118 Cal. 489, has been changed from that which is declared herein.

Legislative intent.—This section is declaratory of the intent of previously enacted and future legislation. Accordingly, in a proceeding to apportion a condemnation award, a lien for unpaid property taxes is entitled to priority over a pre-existing mortgage lien which was created prior to the enactment of this section. Redevelopment Agency v. Pacific Vegetable Oil Co., 241 Cal.App.2d 606.

Federal tax lien.—Federal tax lien has priority over subsequently accruing liens for local real estate taxes, and the state may not avoid the priority rules of the federal tax lien by characterizing subsequently accruing local liens as expenses of sale. United States v. Buffalo Savings Bank, 371 U.S. 228.

2192.2. Distribution of proceeds from sale. Upon the sale, other than a tax sale under this division or a sale pursuant to Article 1 (commencing with Section 2920) of Chapter 2 of Title 14 of Part 4 of Division 3 of the Civil Code, conducted under judicial process or otherwise by any sheriff, trustee, receiver, or other ministerial officer, of any real property upon which ad valorem property taxes or assessments are due and unpaid at the time of sale, the proceeds from that sale shall, after the payment of necessary and incidental sale expenses, be first applied to the amount of those ad valorem property taxes and assessments and be transmitted by the conducting officer to the officer responsible for the collection of those taxes and assessments.

History.—Added by Stats. 1993, Ch. 853, in effect October 6, 1993. Stats. 1996, Ch. 872, in effect January 1, 1997, deleted "constable," after "by any sheriff,".

2193. Effect of lien. Every lien created by this division has the effect of an execution duly levied against the property subject to the lien.

Priority.—The lien created by this section is paramount to previously created contract liens. California Loan & Trust Co. v. Weis, 118 Cal. 489. Although the court declared that a tax lien does not have priority over other liens unless the legislative enactment creating the lien has given it priority, the legislative intent to confer such priority was found to be disclosed by statutory provisions, now found in Section 2194 and in Section 3520, that the lien remains until the taxes are paid or the property is sold for the payment thereof and that the little conveyed by the tax deed is free of encumbrances. However, in Jefferson Standard Life Ins. Co. v. United States, 247 F.2d 777, the court found no California legislative enactment which gave a county tax lien on a bankrupt's real estate priority over a pre-existing mortgage.

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2193.3. Cotton tax lien; time of attachment. [Repealed by Stats. 1979, Ch. 1150, in effect September 29, 1979.]

2193.5. Cotton tax lien; different fiscal year. [Repealed by Stats. 1979, Ch. 1150, in effect September 29, 1979.]

2194. Removal of lien. (a) Except as otherwise provided in this chapter, the judgment is satisfied and the lien removed when, but not before, either of the following occur:

(1) The tax is paid or legally canceled.

(2) The property is sold to satisfy the tax lien.

(b) For purposes of this section, the tax is not deemed paid or legally canceled by virtue of a sale of a tax certificate for that tax pursuant to Section 4521.

History.—Stats. 1984, Ch. 988, in effect September 11, 1984, added "either of the following occur:" after "before" in the first sentence, deleted "or," after "canceled" in subsection (a), and substituted subsection (b) for former subsection (b) which provided "for nonpayment of any taxes, the property is sold to a private purchaser or deeded to the state". Stats. 1995, Ch. 189, in effect July 24, 1995, added subdivision letter designation (a) before first paragraph; renumbered former subdivisions (a) and (b) as (1) and (2), respectively; and added subdivision (b).

Note.—Section 74 of Stats. 1984, Ch. 988, in effect January 1, 1985, provided that (a) Whenever there has been a sale to the state or a deed to the state under the provisions of Division 1 (commencing with Section 101) of the Revenue and Taxation Code on or prior to the effective date of this act, and the right to redeem the property subject to the sale or deed has not been terminated, the sale or deed to the state shall be cancelled as of the effective date of this act. Any such property sold to the state shall be deemed "tax-defaulted" property as of the date of its sale to the state. Any such property deeded to the state shall be deemed "tax-defaulted" property as of the date of its sale to the state and shall be subject to a power of sale for nonpayment of taxes. Simultaneously with the cancellation of any tax deed to the state, the lien for delinquent taxes on the real property shall revive. That lien shall have priority over all other liens on the real property, regardless of the time of creation.

(b) For purposes of subdivision (a), the tax collector, for and on behalf of the state, shall execute and record with the county recorder of the county in which the property is located a release of equity or quitclaim of the property, in the form prescribed by the Controller. The release shall be acknowledged by the county clerk, without charge. Parties of interest in the property, prior to the issuance of the tax deed to the state shall acquire by the cancellation of the tax deed the same right or interests they had prior to the issuance of the tax deed, as if the tax deed were never issued. That right or interest shall be subject to the lien for taxes.

SEC. 75 thereof provided that notwithstanding Section 6 of Article XIII B of the California Constitution and Section 2231 or 2234 of the Revenue and Taxation Code, no appropriation is made for reimbursement.

SEC. 76 thereof provided that the act does not contain a repealer.

Limitation of action.—An action to recover taxes or to enforce the lien thereof is subject to the limitations prescribed by the Code of Civil Procedure. City of San Diego v. Higgins, 115 Cal. 170. This case strongly indicated but did not squarely hold that such an action is subject to the three-year period prescribed by Section 338 of the Code of Civil Procedure, as an action upon a liability created by statute, rather than to the five-year period prescribed by Section 336, as an action upon a judgment.

It was held in Clark v. City of San Diego, 144 Cal. 361, that a tax lien is extinguished when an action for the collection of taxes is barred, so that the owner may quiet title even though the taxes have not been paid. The court cited Civil Code Section 2911, to the effect that "A lien is extinguished by the lapse of time within which * * * an action can be brought upon the principal obligation." A contrary result was reached, however, in State v. Royal Consolidated Mining Co., 187 Cal. 343. In Lewis v. Rothchild, 92 Cal. 625, it was likewise held that the lien can be removed only by payment of the taxes or sale of the property for the payment thereof. The authority of the Clark case is further weakened by declarations in City of San Diego v. Higgins, supra, and in San Francisco v. Jones, 20 F. 188, and Woods v. Hyde, 64 Cal.App. 433, 437, that tax liens are not extinguished by reason of the fact that actions to collect the taxes or enforce the liens are barred.

In 1931 there was added to former Political Code Section 3816 the provision, now contained in Section 2195, that the lien ceases to exist after 30 years. No case has yet arisen applying this provision to the problem here discussed. See, however, the discussion of the 1931 amendment in Ducey v. Dambacher, 27 Cal.App.2d 658, 661.

The lien of an assessment continues until payment, despite the provisions of Section 2911 of the Civil Code relating to the extinguishment of liens by lapse of time. A property owner cannot, therefore, quiet title against the holder of an unpaid street assessment bond. Furthermore, the holder of the street assessment bond was held to be entitled to the surplus proceeds from the sale of property upon foreclosure of a superior lien. Raisch v. Meyers, 27 Cal.2d 773.

Lien not extinguished by payment under protest.—The lien is not removed by payment under protest of a tax which is subsequently adjudged void. National Holding Co. v. Title Insurance and Trust Co., 45 Cal.App.2d 215.

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2195. Limitation. Thirty years after any tax becomes a lien, if the lien has not been otherwise removed, the lien ceases to exist and the tax is conclusively presumed to be paid. The official having charge of the records of the tax shall mark it "Conclusively presumed paid." Property for which a power to sell has been recorded for nonpayment of taxes is not subject to the provisions of this section.

History.—Stats. 1976, Ch. 156, p. 253, in effect January 1, 1977, added the third sentence. Stats. 1984, Ch. 988, in effect September 11, 1984, substituted "tax defaulted" for "deeded to the state" after "been" in the third sentence. Stats. 1997, Ch. 546 (SB 1107), in effect January 1, 1998, substituted "Thirty years after" for "After 30 years succeeding the time, heretofore or hereafter, when" before "any tax" in the first sentence and substituted "for which a power to sell has been recorded" for "which has been tax defaulted" in the third sentence.

Note.—See note following Section 2194.

Construction.—The section substitutes a statutory form of liquidation of a lien for actual payment. Thus, a tax lien on property is removed where it attached to the property over 30 years before the state executed its tax deed to itself and where no action was taken by the state during the 30 years to remove the lien or to otherwise protect its interest, and the tax deed is void and subject to attack at any time. Paul v. Los Angeles County Flood Control District, 37 Cal.App.3d 265.

2196. Removal of invalid lien. (a) If the tax collector determines, following the presentation of evidence by the owner or assessee of real property, that a lien on that property for unpaid taxes, assessments, fees, or charges levied by a local public entity has been erroneously filed for recordation, the tax collector shall send a document to the recorder stating the facts that indicate the erroneous filing. The document shall be clearly labeled with the words "Removal of Invalid Lien," and shall be signed by either the tax collector or his or her deputy.

(b) The recorder shall mail the original "Removal of Invalid Lien" document to the owner of the property after recording the document.

(c) For purposes of this section, "local public entity" means a county, a city, or a district.

History.—Added by Stats. 1986, Ch. 81, effective January 1, 1987. Stats. 1998, Ch. 497 (SB 2233), in effect January 1, 1999, substituted "that" for "which" in the first sentence, and substituted a comma for a period after "Invalid Lien" and added "and shall be signed by either the tax collector or his or her deputy" after " "Removal of Invalid Lien," " in the second sentence of subdivision (a).

Note.—Section 3 of Stats. 1986, Ch. 81, provided that no reimbursement shall be made from the State Mandate Claims Fund for costs mandated by the State pursuant to this act.

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