Article VI — Taxes And Assessments

Concurrent with the filing of the final map with the Board of Supervisors, the subdivider shall provide on the face of the map a certificate from the County Auditor-Controller, as specified in SCCC § 14.01.209.

(Ord. 2093, 1975)

• (A) Security, Taxes, and Assessments. 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, security conditioned upon the payment of all State, County, municipal and local taxes and current installment of principal and interest of all special assessments collected as taxes, which at the time the final map is recorded are liens against the property, but which are not yet payable. The security shall be included as part of the agreement noted in SCCC § 14.01.510.

• (B) Amount of Security. 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 such sum as 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. The County shall also order the creation of new Assessor's parcel numbers pursuant to Section 2823 of the Revenue and Taxation Code. 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 sold for taxes, it may be redeemed for such sale without the redemption of the remainder of the larger parcel of which it is part pursuant to the provisions of the Revenue and Taxation Code as if it were held in ownership separate from and other than the ownership of the remainder.

• (C) Payment of Assessment Bonds. 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, such assessment or bond shall be paid in full, or security filed with the Clerk of the Board, payable to the County as trustee for the assessment bondholders for the payment of such special assessment or bond. This section shall not apply to bonds issued under the provisions of the Improvement Bond Act of 1915.

• (D) Delinquency—Remedy. 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.

• (E) Delinquency—Remedy. If the taxes or special assessments are allowed to become

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County of Santa Cruz, CA

SANTA CRUZ COUNTY CODE

14.01.437

14.01.437

delinquent and the security consists of a deposit of money, negotiable bond or instrument of credit, the Clerk of the Board, subject to any rules of the Board of Supervisors with respect thereto, 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. 2093, 1975)

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County of Santa Cruz, CA

SUBDIVISION REGULATIONS

14.01.501

14.01.503