§ 8796 Land Assessment Reapportionment

Key Takeaways

•If a big piece of land isn't paid for and gets sold because of that, and later that land is split into smaller pieces, the unpaid money gets recalculated for each smaller piece.
•The new calculation is done like the big piece was never sold in the first place.
•This rule is for land that was sold because the owner didn’t pay what they owed.

Example

Imagine you have a big farm that you didn’t pay taxes on, so the government sold it. Later, someone buys it and splits it into 10 small lots to build houses. The unpaid taxes from before will now be divided up among those 10 small lots.

The law says the unpaid money gets split fairly among the new smaller pieces, just like it would have been if the big farm was never sold in the first place.

Assessments and delinquencies on tracts of land which have become delinquent and which have been sold for delinquency pursuant to the provisions of this part and of Part 5 of this division, or either, and which have been subdivided, shall be reapportioned in the same manner and with the same effect as if the tract had not been so sold. (Added by Stats. 1943, Ch. 369.)

Key Takeaways

•If a big piece of land isn't paid for and gets sold because of that, and later that land is split into smaller pieces, the unpaid money gets recalculated for each smaller piece.
•The new calculation is done like the big piece was never sold in the first place.
•This rule is for land that was sold because the owner didn’t pay what they owed.

Example

The law says the unpaid money gets split fairly among the new smaller pieces, just like it would have been if the big farm was never sold in the first place.

Key Takeaways

Example

Key Terms

References

§ 8796 Land Assessment Reapportionment

Key Takeaways

Example

Key Terms

References

Key Takeaways

Example

Key Terms

Related Statutes

References

Key Takeaways

Example

Key Terms

Related Statutes

References