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Title 7

Chapter 7.20 — TAXES AND ASSESSMENTS

Lake Forest Planning Code · 2026-07 edition · updated 2026-07-25 · Lake Forest

§ 7.20.010. Certificate from Tax Collector-Treasurer.

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)

§ 7.20.015. Security.

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)

§ 7.20.020. Apportionment.

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

(Ord. 171 § 1, 2007)

§ 7.20.025. Release.

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)

§ 7.20.030. (Reserved)

(Ord. 171 § 1, 2007)

Downloaded from https://ecode360.com/LA4954 on 2026-07-06

City of Lake Forest, CA

SUBDIVISIONS

§ 7.22.010

§ 7.22.020

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▸ Contents — Lake Forest Planning Code
Lake Forest Planning Code
  1. ▸ Title 7
    Overview
    1. Chapter 7.01 — GENERAL PROVISIONS
    2. Chapter 7.03 — TYPES OF MAPS PERMITTED
    3. Chapter 7.04 — TENTATIVE MAPS—REQUIREMENT FOR FILING
    4. Chapter 7.05 — TENTATIVE MAPS—PROCEDURES
    5. Chapter 7.08 — STANDARDS OF DESIGN
    6. Chapter 7.12
    7. Chapter 7.14
    8. Chapter 7.16 — DEVELOPMENT FEES
    9. Chapter 7.18
    10. Chapter 7.19
    11. Chapter 7.20 — TAXES AND ASSESSMENTS
    12. Chapter 7.22
    13. Chapter 7.24 — FINAL MAPS—REQUIREMENTS AND PROCEDURES
    14. Chapter 7.26 — WAIVERS AND EXCEPTIONS
    15. Chapter 7.30 — CERTIFICATE OF COMPLIANCE
    16. Chapter 7.32
    17. Chapter 7.33 — MANDATORY MERGER OF PARCELS
    18. Chapter 7.34 — VOLUNTARY MERGER OF CONTIGUOUS PARCELS
    19. Chapter 7.36 — NOTICES OF VIOLATION
    20. Chapter 7.38 — DEDICATION OF LAND FOR PARK FACILITIES AND PAYM…

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