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Tuolumne County Municipal Code Ch. 16.28 Separate Valuation of Parcels

Tuolumne County Municipal Code · 2026-09 edition · updated 2026-10-02 · Tuolumne County

Cite as: Tuolumne County Municipal Code Chapter 16.28 · Text as of 2026-10-02

16.28.010 Assessor Determination of Separate

Valuation. The following provisions contained in Revenue and Taxation Code section 2823 shall not apply in the County of Tuolumne: the prohibition in subsection (b) which prohibits the making of a separate valuation of any parcel covered by a subdivision map filed for record after the lien date immediately preceding the current fiscal year; and the prohibition in subsection (c) which prohibits the dividing of an original assessment into more than four parcels. (Ord. 3219 § 1, 2013)

16-53

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