Marin County Municipal Code Ch. 3.30 Requests for Separate Valuation of Assessor's Parcels

Pursuant to Section 2821 of the Revenue and Taxation Code, the following procedure applies to requests for separate valuation of assessor's parcels:

A. Any person may apply to the tax collector to have any parcel separately valued on the current roll for the purpose of paying taxes. The tax collector may require that the applicant notify the property owner.

B. Each application shall set forth the fact that a duly executed and recorded deed, purchase contract, deed of trust, mortgage, or final court decree describes the parcel sought to be separately valued. The application shall identify the recording number and date of the duly executed and recorded instrument describing the parcel sought to be valued.

C. Applications may be made to be effective from the current fiscal year forward. Applications will be accepted at any time except during the ten days preceding each tax installment delinquent due date or during the ten-day period prior to June 30th of each year.

D. The application may request that the tax created by the assessment of personal property, leasehold improvements, or possessory interests on the whole assessment be allowed to remain as a lien on the parcel sought to be separately valued. If any lien not determined by the application of a tax rate on a valuation of property has been levied or placed on the whole assessment, the application may be accompanied by the certification of the taxing agency or revenue district authorized by law or levy or place the lien, setting forth the specific amount of that portion of the lien levied or placed on the whole assessment which is to continue to be levied or placed on the parcel sought to be separately valued.

E. A parcel with a lien against it and other property, pursuant to the Improvement Act of 1911 or the Improvement Bond Act 1915 will not be separately valued unless a request has been made to the agency levying the bond lien for a division of land and bond. A copy of the requested division of land and bond shall accompany the request for separate property tax valuation.

F. Applications for separate parcel valuation shall be submitted to the treasurer-tax collector with the application fee specified in Section 3.30.020. The treasurer-tax collector shall advise the assessor of the accepted application. The assessor shall value the separate parcel(s), make appropriate revisions in his maps and the assessment roll, and advise the auditor accordingly. The auditor shall adjust the tax roll as appropriate and advise the treasurer-tax collector. The treasurer-tax collector will then advise the applicant of the completed parcel separation. The treasurer-tax collector, assessor, and auditor shall complete these procedures as staff time is available, which shall not interfere with the timely completion of their regular mandated duties of tax administration.

G. Any separations of property pursuant to this chapter are for valuing property for tax purposes only, and not intended to create a legal building site or to supersede requirements pursuant to zoning, building, lot split, or other land use regulations or policies.

(Ord. 2915 § 1, (part), 1986)

The board of supervisors finds and determines that one hundred dollars is the reasonable cost of processing an application for each parcel resulting from a request for separate valuation. Except, however, when a parcel is split into five or more parcels at one time, the board of supervisors finds and determines that seventy-five dollars is the reasonable cost of processing an application for each parcel resulting from the change.

(Ord. 2966 § 1, 1988: Ord. 2915 § 1 (part), 1986)