California Government Code

§ 53087.4

GOV § 53087.4 Effective Jan 1, 1999Div. 2 · Title 5 · Part 1 · Ch. 1 · Art. 4

Statute text

(a)In the case of a special tax levied by a local agency on a per parcel basis, both of the following conditions shall apply:

(1)A parcel created by a subdivision map approved in accordance with the Subdivision Map Act (Division 2 (commencing with Section 66410) of Title 7) shall be deemed to be a single assessment unit and shall not be deemed, on the basis of multiple assessor’s parcel numbers assigned by the assessor, to constitute multiple assessment units.

(2)A parcel that has not been subdivided in accordance with the Subdivision Map Act (Division 2 (commencing with Section 66410) of Title 7) may be deemed to constitute a separate assessment unit only to the extent that that parcel has been previously described and conveyed in one or more deeds separating it from all adjoining property.

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Legislative history

Amended by Stats. 1998, Ch. 342, Sec. 2. Effective January 1, 1999.