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1250-1256 Payment Processing: Collection on Part of an Assessment

1250. INTENT OF THE LAW
It is the intent of the law to:

1) Permit the payment of taxes on any parcel of real property separately valued on the current roll; and

2) Provide for the segregation of, and the payment of current taxes on, any parcel of real property separately from the whole assessment as such parcel may be described in any duly executed and recorded deed, purchase contract, deed of trust, mortgage, or final decree of court (Rev. & Tax. Code §2801).

1251. DEFINITIONS FOR PURPOSES OF THIS SECTION
When collecting part of an assessment, "Improvements are not a parcel separate from the land on which they are situated." (Rev. & Tax. Code §2802(a)).

1) An undivided interest is a parcel that is separate from the whole assessment (Rev. & Tax. Code §2802(b)).

NOTE: This does not imply that the undivided interest must be separately assessed.

2) A lien is the charge against real property (Rev. & Tax. Code §2802(c)):

a) Either created by the assessment of personal property, leasehold improvements or possessory interests, or constituting a fixed amount credited by the special assessment or charge of a taxing agency or revenue district;

b) Includes special assessments or annual installments thereof, plus accrued interest and maintenance charges; and

c) Includes any and all other charges authorized by law to be levied against real property by any taxing agency or revenue district. This includes, but is not limited to, general tax or special tax levies (see footnote "(A) TAXES" under California State Constitution, Art. XIII, section 1), as well as weed abatement charges, water standby charges, availability charges, unpaid water bills, etc.

1252. SEPARATE PAYMENT OF LIEN
The taxes on any parcel of real property contained in an assessment and having a separate valuation on the current roll may be paid separately from the payment of any other taxes or special assessments that constitute a separate lien or "...other tax or special assessment which constitutes a separate lien..." against the property. Although special assessments are collected by the tax collector in the same manner and at the same time as county ad valorem taxes, the taxpayer has a right to remove a lien created by a special assessment by making a payment separately from the general taxes (Rev. & Tax. Code §§2802(c), 2811(a)); Loew's, Inc. v. Byram (1938) 11 Cal. 2d 746 [82 P.2d 1].

1253. TIME ON APPLICATION FOR SEGREGATION OF TAXES
Any person filing an affidavit of interest may apply to the tax collector to have any parcel separately valued on the current roll for the purpose of paying taxes. The application must be made during the current fiscal year. With the approval of the board of supervisors, a county may prohibit applications during the ten working days preceding each tax installment delinquency date and during the ten working days preceding June 30 (Rev. & Tax. Code §2821).

1254. REMOVAL OF A SPECIFIC LIEN
Taxes constituting the amount of the lien created by the assessment of personal property, leasehold improvements, possessory interests, special assessments, or other charges as defined in Revenue and Taxation Code section 2802(c) may be paid separately from the whole assessment (Rev. & Tax. Code §2811(a)).

1255. COMPUTATION OF TAXES

1) The taxes on personal property, leasehold improvements, possessory interests, special assessments, or other charges, as defined in Revenue and Taxation Code section 2802(c), must be paid in full prior to, or together with, the taxes on the separately valued parcel of real property. Since these items must be paid in full, a common practice is to prepare separate tax bills for them and for the separately valued parcel of real property. This permits the payment of current taxes in installments on the separately valued parcel of real property.

2) The taxes on the separately valued parcel are computed by multiplying the assessed value(s) of the parcel by the appropriate tax rate(s).

3) If penalties or costs have been applied to the original assessment, these penalties and costs are prorated to the respective taxes computed under paragraphs (1) or (2), above, in the ratio that such tax bears to the amount of taxes in the original assessment.

1256. ENTRIES ON ROLL
All separately valued parcels and all other assessed values on which the taxes were paid, including any assessments or charges that constitute liens against the real property, should be indicated paid, and the amount of taxes paid should be shown. The roll must reflect the assessed values remaining unpaid and the balance of the taxes yet due and payable (Rev. & Tax. Code §2614).

NOTE: Where no physical document of the extended roll and abstract list is prepared, all entries required to be made on the extended roll and abstract list shall be entered into the electronic data processing records.

The data shall be so stored that it can be made readily available to the public in an understandable form (Rev. & Tax. Code §109.6).