California Surveyors Forums

I need to get a copy of this legal opinion [59 Ops. Cal. Atty. Gen. (1979)]. Is there a website available where I can review this full opinion? It concerns assigned APN's versus the number of legal lots. It appears that the Planning Commission that I am dealing with puts heavy importance on Assessor's Parcel Numbers and tax maps.

Specifically, I have 2 lots and a portion of a third that are all under one APN. These lots were created previously by a Tract Map and no merger of record exists, and no previous Lot Line Adjustment exist. A lot line procedure is proposed to move a property line, but planning commission views this as one lot and making the argument that a Parcel Map is the proper procedure.

Any opinions,

I appreciate the info

Hi Jason,

I sent you a related opinion. You need a second number for the page. I also believe Ops. Cal. 59 is circa 1976. If you can verify the cite, I may be able to assist you. If you have access to a law library it will be there. As I recall, from 1986 on is available from the AG website.

http://ag.ca.gov/opinions.php

Good luck.

By the way, I think they are wrong. I wrote some of this law. If you can send me more details, time permitting I might be able to tell you how to resolve.

Assessor parcels are configurations of convenience and you can ask the assessor to include a hundred parcels on one bill if it makes things easier.

I am in the middle of 5 trials and 2 depositions at the moment and my head is spinning so I can't promise anything. If I can, I will do what I can.

Do you have a law school nearby? They would have a library. If not I am sure they will be in a state university library. You can also get them by ordering a general call through a public library as a general rule.

The reason "assessment roll" is used is because in order for you to subdivide real property, it has to be a parcel that can be subdivided, i.e. that possesses the attributes of land permitted to be subdivided. A street and a park and a body of water do not have assessor numbers because they cannot be subdivided. This is oftentimes a source of confusion for some municipalities. As a general rule, you cannot subdivide publicly owned land. The payment of taxes is one of the criteria to be considered. Tax payment is a defacto contract with the government that your land has value comparable to other like parcels. Per the SMA:

66424. "Subdivision" means the division, by any subdivider, of any
unit or units of improved or unimproved land, or any portion thereof,
shown on the latest equalized county assessment roll as a unit or as
contiguous units, for the purpose of sale, lease or financing,
whether immediate or future. Property shall be considered as
contiguous units, even if it is separated by roads, streets, utility
easement or railroad rights-of-way. "Subdivision" includes a
condominium project, as defined in subdivision (f) of Section 1351 of
the Civil Code, a community apartment project, as defined in
subdivision (d) of Section 1351 of the Civil Code, or the conversion
of five or more existing dwelling units to a stock cooperative, as
defined in subdivision (m) of Section 1351 of the Civil Code.

The Revenue and Taxation Code provides as follows:

405. (a) Annually, the assessor shall assess all the taxable
property in his county, except state-assessed property, to the
persons owning, claiming, possessing, or controlling it on the lien
date.
The assessor may assess the property on the secured roll to the
person owning, claiming, possessing or controlling it for the ensuing
fiscal year.
(b) The assessor may assess all taxable property in his county on
the unsecured roll jointly to both the lessee and lessor of such
property.
(c) Notices of assessment and tax bills relating to jointly
assessed property on the unsecured roll shall be mailed to both the
lessee and the lessor at their latest addresses known to the
assessor.

455. The assessor shall not combine parcels into a single
assessment when any of those parcels have been declared to be tax
defaulted for delinquent taxes. This section does not apply to
subdivided land reverted to acreage in accordance with provisions of
the Subdivision Map Act and local ordinances.
458. If the court finds the land has not been surveyed or divided
so that it can be legally described, the court shall, by order duly
entered in open court, direct the county surveyor to make a survey,
and define the boundaries and location of the land by parcels not
exceeding six hundred and forty acres each, and deliver it to the
assessor.

3692. (a) The tax collector shall attempt to sell tax-defaulted
property, as provided in this chapter, within four years of the time
that the property becomes subject to sale for nonpayment of taxes
unless, by other provisions of law, the property is not subject to
sale. If there are no acceptable bids at the attempted sale, the tax
collector shall attempt to sell the property at intervals of no more
than six years until the property is sold.
(b) When oil, gas, or mineral rights are subject to sale for
nonpayment of taxes, the tax collector may offer the interest at
minimum bid to the holders of outstanding interests where the
interest subject to sale is a partial interest or, where the interest
subject to sale is a complete and undivided interest, to the owner
or owners of the property to which the oil, gas, or mineral rights
are appurtenant.
(c) When parcels that are rendered unusable by their size,
location, or other conditions are subject to sale for nonpayment of
taxes, the tax collector may offer the parcel, at a minimum bid, to
owners of contiguous parcels or to a holder of record of either a
predominant easement or a right-of-way easement. If the parcel is
sold to a contiguous property owner, the tax collector shall require
that the successful bidder request the assessor and the planning
director to combine the unusable parcel with the bidder's own parcel
as a condition of sale.
(d) Sealed bid sale procedures shall be used when offers are made
pursuant to subdivision (b) or subdivision (c), and the property
shall be sold to the highest eligible bidder. The offers shall remain
in effect for 30 days or until notice is given pursuant to Section
3702, whichever is later.
(e) The Notice to the Board of Supervisors and Notice of Intended
Sale of Tax-Defaulted Property shall indicate that any parcel
remaining unsold may be reoffered within a 90-day period and any new
parties of interest shall be notified in accordance with Section
3701. This subdivision does not apply to properties sold pursuant to
Chapter 8 (commencing with Section 3771).

mpallamary wrote:Hi Jason,

I sent you a related opinion. You need a second number for the page. I also believe Ops. Cal. 59 is circa 1976. If you can verify the cite, I may be able to assist you. If you have access to a law library it will be there. As I recall, from 1986 on is available from the AG website.

http://ag.ca.gov/opinions.php

Good luck.

It is circa 1976

Attached is 59 AG 581 for your viewing pleasure.

Excellent!

This is very close to what I need. Thanks Stan K