Napa County Municipal Code Ch. 17.32 Taxes and Assessments

Whenever any part of the subdivision is or will be subject to a lien for taxes or special assessments collected as taxes which are not yet payable, the final map or parcel map shall not be recorded until the owner or subdivider executes and files with the treasurer/tax collector security in an amount determined by the treasurer/tax collector conditioned upon the payment of all state, county, municipal, and local taxes and the current installment of principal and interest on 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. 1110 § 2, 1996: Ord. 887 § 26 (part), 1988: Ord. 854 § 2 (part), 1987: prior code § 11663 (a))

Any form of security identified in subsections (A)(1) through (A)(4) of Section 17.38.030 shall be acceptable.

(Ord. 887 § 26 (part), 1988: Ord. 854 § 2 (part), 1987: prior code § 11663 (b))

If the land being subdivided is a portion of a larger parcel shown on the last preceding tax roll as a unit, the security for payment of taxes need be only for the sum which may be determined by the county to be sufficient to pay the current and delinquent taxes on the land being subdivided, together with all accrued penalties and costs if such taxes have been or are allowed to become delinquent. Separate assessor's parcel numbers shall be given to the portion of the larger parcel which is not within the proposed subdivision and to the parcel or parcels which are within the proposed subdivision. If the land being subdivided is tax defaulted, it may be redeemed without the redemption of the remainder of the larger parcel of which it is a part, pursuant to the Revenue and Taxation Code, as if it were held in ownership separate from and other than the ownership of the remainder.

(Ord. 887 § 26 (part), 1988: Ord. 854 § 2 (part), 1987: prior code § 11663 (c))

Whenever land subject to a special assessment or bond which may be paid in full is divided by the line of a lot or parcel of the subdivision, that assessment or bond shall be paid in full, or security shall be filed with the clerk of the board, payable to the treasurer as trustee for the assessment bondholders for the payment of the special assessment or bond or the responsibility for payment of the assessment shall be certified as segregated

pursuant to Section 17.32.050.

(Ord. 981 § 33, 1991: Ord. 887 § 26 (part), 1988: Ord. 854 § 2 (part), 1987: prior code § 11663 (d))

Whenever land subject to a special assessment for payment of a bond would be divided by the line of a lot or parcel of a subdivision, and which is not paid in full or secured pursuant to Section 17.32.040, the final map or parcel map shall not be recorded until the owner or subdivider files with the clerk of the board a certificate prepared by the clerk of the legislative body that created the assessment district. The certificate shall certify that the legislative body has determined that provision has been made for segregation of responsibility of each of the proposed new parcels for a portion of the assessment payment obligation in the manner provided in the statute pursuant to which the assessments were levied or to which the bonds were issued.

(Ord. 887 § 26 (part), 1988: Ord. 854 § 2 (part), 1987: prior code § 11663 (f))

In computing the amount of security for "taxes" in Section 17.32.010 or "current taxes" in Section 17.32.030, it shall only be necessary to consider amounts shown on the regular assessment roll or shown on any supplemental rolls prepared pursuant to Chapter 3.5 (commencing with Section 75) of Part 0.5 of Division 1 of the Revenue and Taxation Code.

(Ord. 887 § 26 (part), 1988: Ord. 854 § 2 (part), 1987: prior code § 11663 (e))

If authorized by prior agreement with the subdivider or his or her sureties, when secured taxes become due, the amount of taxes and special assessments may be paid to the treasurer from the security deposit, or the negotiable paper or instrument of credit may be cashed and any excess proceeds placed in the county treasury subject to a refund claim by the subdivider.

(Ord. 887 § 26 (part), 1988: Ord. 854 § 2 (part), 1987: prior code § 11663 (i))

A. If the taxes or special assessments are allowed to become delinquent, the county shall recover from the security the principal sum of the security without proof of loss. The county shall apply the sum received in payment of any or all of such taxes or special assessments, including penalties and costs, if any, accruing thereto, to the proper state, county, municipal or district offices, for the satisfaction of the tax and special assessment liens, and shall pay the balance, if any, over to the surety or depositor.

B. If the taxes or special assessments are allowed to become delinquent and the security consists of a deposit of money, negotiable bond or instrument of credit, the clerk, subject to any rules of the board, shall apply the proceeds thereof to the payment of such taxes and special assessments, including penalties and costs. Any excess proceeds shall be deposited in the county treasury for the benefit of the persons entitled thereto.

(Ord. 887 § 26 (part), 1988: Ord. 854 § 2 (part), 1987: prior code § 11663 (g), (h))