4151-4159

REVENUE AND TAXATION CODE
SECTION 4151-4159




4151.  Any person filing an affidavit of interest may apply to the
tax collector to have any parcel separately valued in order that it
may be redeemed under the provisions of this chapter. The tax
collector may file an application to have any parcel separately
valued when such application is based on the fact that the parcel
sought to be separately valued is separately assessed on the current
roll.
   The application shall set forth the fact that a duly executed and
recorded deed, purchase contract, deed of trust, mortgage, or final
decree of court describes the parcel sought to be separately valued.
   The application may request that the tax created by the assessment
of personal property, or leasehold improvements, or possessory
interests on the whole assessment for each of the years for which it
was delinquent be allowed to remain as a lien on the parcel sought to
be separately valued.
   If any lien not determined by the application of a tax rate on a
valuation of property has been levied or placed on the whole
assessment, the application may be accompanied by the certification
of the taxing agency or revenue district authorized by law to levy or
place the lien, setting forth the specific amount of that portion of
the lien levied or placed on the whole assessment which is to
continue to be levied or placed on the parcel sought to be separately
valued for each of the years for which it was delinquent.
   Upon authorization by ordinance by the board of supervisors, the
tax collector may charge an application fee for the actual cost
incurred for the processing of an application for the separate
valuation of any parcel for redemption under the provisions of this
chapter. The fee shall be governed by the provisions of Chapter 12.5
(commencing with Section 54985) of Part 1 of Division 2 of Title 5 of
the Government Code.



4153.  The county assessor shall determine a separate valuation on
the parcel for each of the years for which it was delinquent, and
shall determine the valuation of the remaining parcel for each of the
years for which it was delinquent. The sum of the valuations of the
parcels shall equal their total valuation before separation.
   If the application requested that the tax created by the
assessment of personal property, or leasehold improvements, or
possessory interests be allowed to remain as a lien on the parcel
sought to be separately valued, and the assessor determines that the
value of the parcel is sufficient to secure the payment of the tax,
the assessor shall set forth the value of such personal property, or
leasehold improvements, or possessory interest, for each of the years
for which it was delinquent, opposite his determination of the value
of the parcel.



4154.  If the assessor has set forth the value of personal property,
or leasehold improvements, or possessory interests opposite his or
her determination of the value of the parcel, the amount of defaulted
taxes on the parcel is the sum of the following:
   (a) The sum of the amounts computed by multiplying the assessed
value of the parcel by the applicable tax rate for each of the years
for which it was delinquent.
   (b) The sum of the amounts set forth in the certification of the
taxing agency or revenue district as being the portion of the lien
for each of the years for which it was delinquent which is to
continue to be levied or placed on the parcel.



4155.  If the assessor has not set forth the value of personal
property, or leasehold improvements, or possessory interests opposite
his determination of the value of the parcel, the amount of sold
taxes on the parcel is the sum of the following:
   (a) The sum of the amounts computed by multiplying the assessed
value of the parcel by the applicable tax rate for each of the years
for which it was delinquent.
   (b) The sum of those amounts of tax on personal property, or
leasehold improvements, or possesory interests computed by
multiplying the assessed value by the applicable tax rate for each of
the years for which it was delinquent, which bears the same
proportion as the value of the parcel bears to the value of the whole
assessment excepting the value of personal property, leasehold
improvements, and possessory interests for each of the years for
which it was delinquent.
   (c) The sum of the amounts set forth in the certification of the
taxing agency or revenue district as being the portion of the lien
for each of the years for which it was delinquent which is to
continue to be levied or placed on the parcel.



4156.  The amount necessary to redeem the parcel is the sum of the
following:
   (a) The amount of defaulted taxes on the parcel.
   (b) Delinquent penalties in an amount which bear the same
proportion to the delinquent penalties in the whole assessment as the
amount of taxes and liens on the parcel bears to the total amount of
taxes and liens on the whole assessment, determined for each of the
years for which it was delinquent.
   (c) Costs computed in the same manner provided for the computation
of delinquent penalties.
   (d) Redemption penalties computed on the amount of taxes and liens
levied against the parcel for each of the years for which it was
delinquent.
   (e) The redemption fee provided for in this part.




4157.  The amount necessary to redeem the remaining parcel is the
sum of the following:
   (a) The amount of defaulted taxes on the whole assessment less the
amount of defaulted taxes on the parcel separately valued.
   (b) Delinquent penalties on the whole assessment less the amount
of delinquent penalties on the parcel separately valued.
   (c) Costs on the whole assessment less the amount of costs on the
parcel separately valued.
   (d) Redemption penalties computed on the amount of taxes and liens
remaining on the parcel for each of the years for which it was
delinquent.
   (e) The redemption fee provided for in this part.



4158.  Where delinquent taxes are being paid in installments, and a
parcel is separately redeemed under this chapter, there shall be
credited on the amount necessary to redeem the parcel an amount which
bears the same proportion to the total amount which has been paid in
installments on the whole parcel as the redemption amount less the
redemption fee on the parcel bears to the redemption amount less the
redemption fee on the whole parcel.



4159.  In all other respects, the redemption shall be made in the
ordinary manner.