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HomeGovernment CodeDiv. 2Ch. 4Art. 8§ 66492 Subdivision Tax Lien Clearance

§ 66492 Subdivision Tax Lien Clearance

Government Code·California
AI Summary·Official Text·Key Terms·Related Statutes·References
AI SummaryVerified

§ 66492 Subdivision Tax Lien Clearance

Key Takeaways

  • •Before selling divided land, the seller must prove no unpaid taxes or fees are owed on it.
  • •The seller gets a paper from the tax office saying all taxes are paid up.
  • •This rule doesn’t apply if you’re just fixing a small mistake on the land map.

Example

A person wants to split their big farm into smaller lots to sell.

Before selling, they must show the county a paper from the tax office proving all property taxes are paid. If they don’t, they can’t legally sell the lots.

AI-generated — May contain errors. Not legal advice. Always verify source.

Official Source
View on CA.gov

§ 66492 Subdivision Tax Lien Clearance

Prior to the filing of the final map or parcel map with the legislative body, the subdivider shall, in accordance with procedures established by the county, file with the county recorder of the county in which any part of the subdivision is located, a certificate or statement from the official computing redemptions in any public agency in which any part of the subdivision is located, showing that, according to the records of that office, there are no liens against the subdivision or any part thereof for unpaid, state, county, municipal or local taxes or special assessments collected as taxes, except taxes or special assessments not yet payable. This section shall not be applicable to amending maps filed in accordance with the provisions of Section 66469. (Amended by Stats. 1993, Ch. 906, Sec. 8. Effective October 8, 1993. Operative January 1, 1994, by Sec. 24 of Ch. 906.)

Last verified: January 22, 2026

Key Terms

propertylienaccordanceeffective octoberoperative januarystatement

Related Statutes

  • § 53862 Local Agency Lien Acquisition
  • § 53865 Lien Transfer Payment Requirements
  • § 53866 Lien Sale Approval Process
  • § 53867 Property Sale Minimum Value
  • § 26911 Special District Assessment Rates

References

  • Official text at leginfo.legislature.ca.gov
  • California Legislature. Government Code. Section 66492.
View Official Source