California Government Code 51142 – (a) Upon immediate rezoning of a parcel in a timberland …
(a) Upon immediate rezoning of a parcel in a timberland production zone, a tax recoupment fee shall be imposed on the owner of the land. Within 90 days following rezoning of land in the timberland production zone the county assessor shall reassess the rezoned parcels on the basis of the value of the property in its rezoned use. The assessor shall certify this value to the owner of the land and to the county auditor. The owner may appeal this new valuation in the same manner as an assessment appeal. The application for an appeal shall be filed with the clerk no later than 60 days after the date of the mailing of the notice certifying the new valuation. Except when under an appeal, after the certification the auditor shall, in cases of immediate rezoning, within 10 days compute the tax recoupment fee and certify the amount to the tax collector. The tax collector shall notify the owner in writing of the amount and due date of the fee. Fees shall be due 60 days after mailing of notification.
(b) The tax recoupment fee shall apply only in cases of immediate rezoning and shall be a multiple of the difference between the amount of the tax last levied against the property when zoned as timberland production and the amount equal to the assessed valuation of the rezoned property times the tax rate of the current levy for the tax rate area, that multiple to be chosen from the following table according to subdivision (c):
Terms Used In California Government Code 51142
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Board: means the board of supervisors of a county or city and county, whether general law or chartered, which establishes or proposes to establish a timberland production zone pursuant to this chapter. See California Government Code 51104
- Contract: A legal written agreement that becomes binding when signed.
- County: includes city and county. See California Government Code 19
- Parcel: means that portion of an assessor's parcel that is timberland, as defined. See California Government Code 51104
- State: means the State of California, unless applied to the different parts of the United States. See California Government Code 18
- Subdivision: means a subdivision of the section in which the term occurs unless some other section is expressly mentioned. See California Government Code 10
- Tax rate area: means a geographical area in which there is a unique combination of tax levies. See California Government Code 51104
- Timberland: means privately owned land, or land acquired for state forest purposes, which is devoted to and used for growing and harvesting timber, or for growing and harvesting timber and compatible uses, and which is capable of growing an average annual volume of wood fiber of at least 15 cubic feet per acre. See California Government Code 51104
|
Year |
Multiple |
|
1 …………………… |
1.06000 |
|
2 …………………… |
2.18360 |
|
3 …………………… |
3.37462 |
|
4 …………………… |
4.63709 |
|
5 …………………… |
5.97332 |
|
6 …………………… |
7.39384 |
|
7 …………………… |
8.89747 |
|
8 …………………… |
10.49132 |
|
9 …………………… |
12.18080 |
|
10 …………………… |
13.97164 |
(c) The multiple shall correspond to the number of years or fraction thereof, but in no event greater than 10, for which the land was zoned as timberland production or was subject to a contract under Chapter 7 (commencing with Section 51200).
(d) Tax recoupment fees imposed pursuant to this section shall be due and payable to the county in which the rezoning has taken place.
(e) In cases of immediate rezoning, an owner may submit a written application, requesting the waiver of tax recoupment fees and explaining the reasons therefor, to either the State Board of Equalization or, where the county board of supervisors has adopted an authorizing resolution, to the county board of supervisors. The board receiving an application pursuant to this subdivision may, if it determines that it is in the public interest, waive all or any portion of the fees.
(Amended by Stats. 2001, Ch. 407, Sec. 1. Effective January 1, 2002.)