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1060-1063 General Overview: Miscellaneous Issues

1060. EXTENSION OF THE TIME FOR OFFICIAL ACTS
The time fixed for the performance of any act by the tax collector or auditor may be extended by the State Controller for not more than 30 days or, in the case of public calamity, 40 days (Rev. & Tax. Code §155.3). Requests for extension should be addressed to the State Controller's Office, Division of Accounting and Reporting, Bureau of Local Government Policy and Reporting, PO Box 942850, Sacramento, CA 94250.

Provisions of Revenue and Taxation Code section 155.3 do not apply to correction of an act performed erroneously. Such provisions are found in the Revenue and Taxation Code under Division 1, Part 9, Chapter 2, sections 4831-4842.

1061. FACSIMILE SIGNATURE
Documents that require the signature of the tax collector under any provisions in Division 1 of the Revenue & Taxation Code may be executed with a facsimile signature in lieu of the tax collector signing the document. A facsimile signature has the same legal effect as a personal signature when executed in conformity with the provisions of Revenue and Taxation Code section 168 (M-8329).

Form SCO 1-07 is an example of the format accepted by the California Secretary of State when filing for a facsimile signature.

1062. SECURITY DEPOSITS ON SUBDIVISION AND PARCEL MAPS
Prior to the recordation of any subdivision map or parcel map with the county recorder, the clerk of the board of supervisors must certify that all certificates and deposits required under the Subdivision Map Act and by local ordinance have been made (Gov. Code §66464). The subdivider must have a certificate from the tax collector stating that all current and delinquent taxes have been paid (Gov. Code §66492). In addition, the subdivider must file a certificate with the clerk of the board of supervisors estimating the amount of tax that is a lien not yet due and payable and must deposit money, securities, or a bond for same (Gov. Code §66492). The deposit or bond filed to secure payment of the taxes should include amounts for the regular assessment roll and any taxes that are likely to appear on the supplemental assessment roll (Gov. Code §66493(d)).

A county, by ordinance and at the request of the taxpayer, may require the tax collector to draw upon a cash deposit to pay taxes and/or special assessments when they are due and payable (Gov. Code §66493(c)).

1063. PAYMENT OF TAXES PRIOR TO LOT LINE ADJUSTMENT
A lot line adjustment is a shift in parcel boundaries that results in one or more existing and adjacent parcels changing size or shape. A lot line adjustment may not create a greater number of parcels than originally existed, and it must be approved by the local agency or advisory agency.

A local or advisory agency shall limit its review and approval to a determination of whether or not the parcels resulting from the lot line adjustment will conform to local zoning and building ordinances (Gov. Code §66412).

An advisory or local agency shall not impose conditions or exactions on its approval of a lot line adjustment except to conform to local zoning and building ordinances, to require the prepayment of real property taxes prior to the approval of the lot line adjustment, or to facilitate the relocation of existing utilities, infrastructure, or easements (Gov. Code §66412).

No tentative map, parcel map, or final map shall be required as a condition to the approval of a lot line adjustment. The lot line adjustment shall be reflected in a deed, which shall be recorded. No record of survey shall be required for a lot line adjustment unless required by Business and Professions Code section 8762 (Gov. Code §§66412-66413).

A county may, by ordinance and after consultation with the tax collector, waive the requirement for collateral to secure payment of property taxes and/or special assessments, for a final parcel map of four or fewer parcels or for a lot line adjustment (Gov. Code §66493(d)).