California Government Code 53087.4 – (a) In the case of a special tax levied by a local agency on a …
(a) In the case of a special tax levied by a local agency on a per parcel basis, both of the following conditions shall apply:
(1) A parcel created by a subdivision map approved in accordance with the Subdivision Map Act (Division 2 (commencing with Section 66410) of Title 7) shall be deemed to be a single assessment unit and shall not be deemed, on the basis of multiple assessor’s parcel numbers assigned by the assessor, to constitute multiple assessment units.
Terms Used In California Government Code 53087.4
- County: includes city and county. See California Government Code 19
- Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Subdivision: means a subdivision of the section in which the term occurs unless some other section is expressly mentioned. See California Government Code 10
(2) A parcel that has not been subdivided in accordance with the Subdivision Map Act (Division 2 (commencing with Section 66410) of Title 7) may be deemed to constitute a separate assessment unit only to the extent that that parcel has been previously described and conveyed in one or more deeds separating it from all adjoining property.
(b) (1) If the parcel identified pursuant to paragraph (1) or (2) is not consistent with the property’s identification by assessor’s parcel number, it shall be the responsibility of the parcel owner to provide the local taxing jurisdiction with written notice of the correct assessor’s parcel number of taxable parcels pursuant to this section 90 days after the initial tax bill containing the tax levy.
(2) The initial levy of any special tax that is initially imposed by a local agency on a per parcel basis on or after the operative date of the act adding this paragraph shall be billed on the annual property tax bill sent by the county tax collector.
(c) Any parcel identified pursuant to this section shall be for tax purposes only and shall not confer any entitlement on the property.
(d) This section shall not apply to any special tax levied prior to the effective date of this section.
(Amended by Stats. 1998, Ch. 342, Sec. 2. Effective January 1, 1999.)