Chapter 7.20 — TAXES AND ASSESSMENTS

Prior to the filing of a final tract map with the City Council, the subdivider shall file with the Clerk of the Board of Supervisors of the County of Orange a certificate from the Orange County Tax Collector-Treasurer stating that, according to the records of such office, there are no liens against the subdivision or any part thereof for unpaid State, County, municipal, or local taxes or special assessments collected as taxes, except taxes or special assessments collected as taxes not yet payable. As to taxes or special assessments collected as taxes which are a lien but not yet payable, the subdivider shall file with the Orange County Surveyor a certificate by the Orange County Tax Collector-Treasurer giving his/her estimate of the amount of taxes and special assessments collected as taxes and special assessments collected as taxes which are a lien but not yet payable.

(Ord. 171 § 1, 2007)

Whenever any part of the subdivision is subject to a lien for taxes or special assessments collected as taxes which are not yet payable, the final map shall not be recorded until the owner or subdivider executes and files with the Clerk of the Board of Supervisors of the County of Orange security conditioned upon the payment of all State, County, municipal, and local taxes and the current installment of principal and interest of all special assessments collected as taxes, which at the time the final map is recorded are a lien against the property, but which are not yet payable.

(Ord. 171 § 1, 2007)

The apportionment of security and delinquencies shall be handled in accordance with the provisions of the Subdivision Map Act.

(Ord. 171 § 1, 2007)

The Orange County Tax Collector-Treasurer is authorized to release security required by this chapter when the secured taxes and assessments have been paid. (Ord. 171 § 1, 2007)

(Ord. 171 § 1, 2007)

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City of Lake Forest, CA

SUBDIVISIONS

§ 7.22.010

§ 7.22.020