Alameda Municipal Code § 3-30 Collection on Part of an Assessment

As used in this section parcel shall mean and include an undivided interest in real property. For purposes of this section, improvements are not a parcel separate from the land on which they are situated.

(Ord. No. 535 N.S. § 3-551)

The tax on any parcel of real property, except possessory interests, contained in an assessment and having a separate valuation on the roll may be paid separately from the whole assessment by paying the amount which bears the same proportion to all taxes which are a lien on the whole assessment as the valuation of this parcel bears to the valuation of all real property, except possessory interests, in the assessment.

(Ord. No. 535 N.S. § 3-552)

On such payment, the Tax Collector shall make an entry on the roll opposite the assessment showing:

a. The property released from lien by separate payment of taxes.

b. The amount of taxes paid.

c. The value of the remainder of the assessment.

d. The balance payable on the assessment.

(Ord. No. 535 N.S. § 3-553)

Any person showing evidence by a duly recorded deed, deed of trust, mortgage, or final decree of court, of an interest in any parcel of real property, except possessory interests, which does not have a separate valuation on the roll, and who is not the owner or contract purchaser of the entire piece separately assessed, may apply to the officer having custody of the roll to have the parcel separately valued on the roll for the purpose of paying current taxes.

(Ord. No. 535 N.S. § 3-554)

The application shall be made after taxes are payable, before any payment of taxes has been made on the property, and before the last installment becomes delinquent.

(Ord. No. 535 N.S. § 3-555)

The application shall be accompanied by an affidavit of interest and a fee of one ($1.00) dollar for each separate parcel resulting from such segregation and separate valuation.

(Ord. No. 535 N.S. § 3-556)

The Assessor shall describe and place a separate valuation on each of the parcels. The sum of the valuations of the parcels shall equal their total valuation before separation. A separate valuation shall not be made of any parcel covered by a new subdivision map filed after the next preceding lien date.

(Ord. No. 535 N.S. § 3-557)

The Assessor shall transmit the valuations to the officer having custody of the roll. This officer shall enter the descriptions and separate valuations on the roll as part of the original assessment.

(Ord. No. 535 N.S. § 3-558)