California Government Code

§ 66493

GOV § 66493 Effective Jan 1, 1998Div. 2 · Title 7 · Ch. 4 · Art. 8

Statute text

(a)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 or parcel map shall not be recorded until the owner or subdivider does both of the following:

(1)Files with the clerk of the board of supervisors of the county wherein any part of the subdivision is located a certificate or statement prepared by the appropriate state or local official giving his or her estimate of those taxes or assessments.

(2)Executes and files with the clerk of the board of supervisors of the county wherein any part of the subdivision is located, security conditioned upon the payment of all state, county, municipal, and local taxes and the current installment of principal and interest of all special assessments collected as taxes, which at the time the final map is recorded are a lien against the property, but which are not yet payable.

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Legislative history

Amended by Stats. 1997, Ch. 480, Sec. 1. Effective January 1, 1998.