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2540-2541 Special Collection Procedures: Mining Claim

2540. PROOF OF PAYMENT
The board of supervisors may require, by resolution, that any person filing an affidavit pursuant to the Public Resources Code section 3914, demonstrate, prior to recordation of the affidavit, proof of payment of any unsecured tax levied against the mining claim for which the affidavit is filed along with any delinquent unsecured taxes levied against the person filing the affidavit.

2541. ADOPTION OF RESOLUTION
If a resolution is adopted by the board of supervisors pursuant to the Public Resources Code section 3914, it may include the following provisions and any other provisions determined by the board as necessary to carry out the intent of this section:

1) A provision prohibiting the county recorder from accepting the affidavit for recordation without the tax collector's certification that the taxes have been paid; and

2) Provisions requiring that:

a. When taxes are paid, the tax collector issues a receipt or certificate of payment for use in certification of the affidavit;

b. The county recorder forwards the affidavit to the tax collector if the recorder receives an affidavit for recording by mail and the affidavit does not contain the tax collector's certification that the taxes have been paid;

c. If applicable, the tax collector then certifies that the taxes have been paid on the face of the affidavit and returns the document to the county recorder for recording; and,

d. If the taxes have not been paid, the tax collector returns the affidavit unrecorded to the filer.