Chapter 7 — INSTALLMENT PAYMENTS OF TAX INCREASES

This chapter shall be known as and may be cited as the "Siskiyou County Installment Payment of Tax Increase Law".

(§ I, Ord, 638, eff. December 10, 1974)

The Board hereby declares that this chapter is adopted to provide for the spreading of the payments of an increased tax when such increase in tax occurs pursuant to the provisions of Division I, Part 2, Chapter 3, Article 4 (property escaping assessments) or Division 1, Part 9, Chapter 2, Article 1 (correction of errors) of the Revenue and Taxation Code of the State.

(§ I, Ord. 638, eff. December 10, 1974)

For the assessee to be eligible for the payment of the increased tax in installments, the payment of all of the tax in the year of discovery shall constitute a hardship on the assessee, and the error shall have been made without fault on the part of the assessee.

(§ I, Ord. 638, eff. December 10, 1974)

If a tax is increased due to the discovery of an error in the assessment or an escaped assessment, the Board shall give the assessee an opportunity for a hearing to object to a single payment of the tax. Notice of the hearing shall be given at least twenty (20) days prior to the date of the hearing and shall include an Affidavit of Hardship form, and an Application for Installment Payment form, and an explanation of the procedure for applying for the installment payment of increased taxes.

(§ I, Ord. 638, eff. December 10, 1974)

The affidavit and application shall be received by the Board within ten (10) days after the mailing of the notice.

If the affidavit and application are not received by the Board within ten (10) days after the mailing of the notice, a correction shall be made to the County tax roll pursuant to the provisions of Section 533 or Section 4834 of the Revenue and Taxation Code of the State, and the installment payment plan will be denied.

If the affidavit and application have been properly filed, the Board shall conduct a hearing and approve or disapprove the installment payment plan. The decision of the Board shall be final.

(§ I, Ord. 638, eff. December 10, 1974)

The installment payment plan shall be implemented as follows:

(a)

A separate public record, the Supplemental Installment Roll, to account for the assessment of the additional tax, shall be kept in the Auditor's and Tax Collector's office.

(b)

The separate roll shall show:

(1)

The year in which the error or escape occurred;

(2)

The year of discovery;

(3)

The date of correction;

(4)

The amount of correction;

(5)

The date of notice to the assessee;

(6)

The date of filing of the affidavit;

(7)

The name of the assessee;

(8)

The Assessor's parcel number; and

(9)

The bill number and/or the assessment number of the current assessment for the subject parcel on the secured roll.

(§ I, Ord. 638, eff. December 10, 1974)

The increased tax shall be paid in six (6) equal installments over a period of three (3) years, commencing the year following the year of discovery, and shall be collected along with current taxes levied on the property for each respective year, and all the provisions of law relative to such current taxes shall apply to such installments.

In the event the property to which the increased tax applies becomes tax deeded prior to the expiration of the installment plan, the installment plan shall be defaulted, and the total amount of increased tax shall be entered on the delinquent tax roll or abstract and shall be subject to all the provisions of law relative to the redemption of delinquent taxes.

(§ I, Ord. 638, eff. December 10, 1974)