ARTICLE 3. Segregation Before Delinquency
Article 3 added by Stats. 1943, Ch. 372.
§§ 25975–25987 · 13 sections
- § 25975 Any person claiming an interest in any parcel of land described on the current assessment book against which there are no delinquent assessments who desires to…
- § 25976 The application may be filed at any time after the current assessment is due but not later than five days prior to the regular meeting of the board in December…
- § 25977 The application shall be signed, as evidence of their approval, by each of the persons assessed on the current assessment book with the parcel to be segregated.
- § 25978 Each application shall be accompanied by a fee of two dollars ($2) for each separate portion into which the applicant desires the parcel to be segregated.
- § 25979 If the portions into which the applicant desires the land to be segregated have separate valuations shown on the current assessment book, the collector shall…
- § 25980 If the portions into which the applicant desires the land to be segregated do not have separate valuations shown on the current assessment book, the collector…
- § 25981 The assessor shall place a valuation on each described portion, and upon these valuations the collector shall determine the amount of the current assessment…
- § 25982 In either case, upon estimating the assessments due on the segregated portions, the collector shall refer to the board the segregated descriptions, valuations,…
- § 25983 The board may either: (a) Confirm, modify, or set aside the same. (b) Refuse to authorize the segregation, separate valuation, and assessment.
- § 25984 The aggregate of the valuations of the segregated portions shall be the same as the valuation of the parcel before segregation.
- § 25985 The decision of the board shall be final, and the collector shall conform with it.
- § 25986 If the segregation and separate valuations and assessments are confirmed or modified, the board shall notify the collector, who shall cause the assessment book…
- § 25987 The assessment may thereafter be paid separately on any of the portions.