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1140-1145 Billing Procedures & Requirements: Tax Bill – Other Types of Billing

1140. SEPARATE TAX BILLS
When tax-defaulted property and property that is not tax-defaulted have been combined into one assessment, the tax collector must issue separate tax bills for each portion. When requested by the tax collector, the assessor shall, within ten days, furnish separate valuations (Rev. & Tax. Code §2612.5).

The auditor enters the separate valuations and descriptions on the roll, computes the taxes and penalties, and notifies the tax collector (Rev. & Tax. Code §2612.6).

NOTE: The assessor cannot combine separately assessed parcels into a single assessment when any of the parcels have been declared tax-defaulted. However, the assessor may combine such parcels into a single assessment if subdivided land is reverted to acreage in accordance with the provisions of the Subdivision Map Act and local ordinances (Rev. & Tax. Code §455).

1141. SEPARATE TAX BILLS FOR CONDOMINIUMS
Whenever real property has been divided into condominiums, as defined in Civil Code sections 783 and 1351(f), the initial seller or purchaser of an individual unit may request the county assessor to separately assess such unit and to send a separate tax bill to such purchaser for the current fiscal year. The request can be made at any time during the fiscal year (Rev. & Tax. Code §2188.6) and (M-1110). However, condominium units may not be separately assessed and billed if adequate security for the payment of the taxes has not been posted with the county (Gov. Code §66493).

1142. SEPARATE TAX BILLS FOR TIMESHARE ESTATES
1) Whenever real property has been divided into timeshare estates, as defined in Business and Professions Code section 11003.5, a written request may be made to the assessor for separate assessment of each interest. When all of the conditions set forth in Revenue and Taxation Code section 2188.8 have been met, the assessor must separately assess and enroll each interest. A tax bill can then be issued to the owner of each timeshare estate.

The county may charge a fee for processing an application for separate assessment and for the initial and ongoing costs of the assessment and billing of the interests. The fee is to be divided proportionally and collected on the tax bill for each of the timeshare estates (Rev. & Tax. Code §2188.8) and (M-6104). This fee is not to exceed the actual cost of the separate assessment, billing, and mailing. When collected, this fee is to be deposited in the county's general fund.

2) Whenever a timeshare is a leasehold interest in real property, as defined in Business and Professions Code section 11003.5, a written request for a separate assessment of each interest may be made to the assessor. When all of the conditions of Revenue and Taxation Code section 2188.9 have been met, the assessor separately assesses each timeshare interest. However, the tax on the total assessment of the timeshare project constitutes a lien on the entire project. The tax collector sends a single tax bill to the timeshare project organization or homeowner's association, along with an itemized breakdown detailing the taxes applicable to each separately assessed interest (Rev. & Tax. Code §2188.9) and (M-6104).

1143. SEWER CHARGES
Sanitation and sewerage systems charges, defined as fees, tolls, rates, rentals, or other charges for services and facilities furnished by such systems (Health & Saf. Code §5470(f)), may, if the agency by ordinance so provides, be entered on the county assessment roll and collected along with the general county taxes (Health & Saf. Code §5473).

The tax collector may, at his/her discretion, issue separate tax bills for such charges and separate receipts for their collection. The county shall be compensated for the services rendered (Health & Saf. Code §5473.9).

1144. ADJUSTED OR "LATE" TAX BILLS
When an adjusted or "late" tax bill is issued due to escape assessment, roll correction, cancellation of taxes, etc., the taxpayer has 30 days to pay without penalty. The delinquent dates should be shown on the bill (Rev. & Tax. Code §2610.5) and (M-1304).

1145. CONSOLIDATED TAX STATEMENT
A tax collector who has elected to provide consolidated tax statements shall, upon written request by the assessee, issue a consolidated tax statement for all of the properties entered on the secured roll (Rev. & Tax. Code §2611.7).

Adoption is at the discretion of the tax collector. Prior to implementing the provisions of Revenue and Taxation Code section 2611.7, the tax collector must transmit a written memorandum to the board of supervisors and record the statement with the county recorder.

The person making the request must be the assessee, must provide a written request by September 1, and must provide the parcel numbers. Only one named assessee may request and receive a consolidated tax statement. A timely request is valid for those taxes levied for the first five fiscal years following the making of the request.

If a tax collector adopts the provisions of Revenue and Taxation Code section 2611.7, he/she must print a notice on the back of each tax bill notifying each taxpayer of his/her right to request a consolidated tax statement. Included in the notice must be the fees, requirements, conditions, and limitations.

The tax collector may charge a fee to provide a consolidated statement, not to exceed the amount to recover the costs incurred.