This ordinance is adopted to provide for the spreading of the payments of an increased secured tax over a period not to exceed three (3) tax years from the fiscal year of discovery when such increase in tax occurs pursuant to division 1, part 2, chapter 3 Article 4. (property escaping assessment) or division I , part 9, chapter 2, article 1 (correction of errors) of the Revenue and Taxation Code of the State of California, section 534.5 and 4837.5.)

For the assessee to be eligible for the payment of the increased tax in installment, the payment of all of the tax in the year of discovery must constitute a hardship on the assessee and the error must have been made without fault on the part of the assessee. (Ord. No. 1912 § 1.)

If a tax will be increased due to the discovery of an error in the assessment or due to an escaped assessment, the auditor/controller shall promptly notify the assessee of this change specifying the estimated dollar increase. If contacted by the assessee within ten (10) days, the auditor-controller shall inform the assessee of his right to apply for installment payment and provide an affidavit of hardship form and an application for installment payment form. (Ord. No. 1912 § 1.)

The affidavit and application form must be received by the auditor-controller within ten (10) days after notification of the estimated amount of the tax increase. If the application is not received by the auditor-controller within ten (10) days after notification, the installment payment plan will be denied. If the application is properly filed, the board shall conduct a hearing and approve or disapprove the installment payment plan. The decision of the board will be final. (Ord. No. 1912 § 1.)

An approved plan and the yearly amounts due will be entered on the secured tax roll and collected along with the current taxes levied on the property for each respective year. The current tax roll and tax will be adjusted immediately to reflect the first installment due when approved prior to January 1 of the current fiscal year. All provisions of law relative to current taxes shall apply to tax installments entered on the tax roll. If the installment, along with current taxes due, is not paid by the April 10 delinquency date, the total unpaid installment tax amount will be transferred to the current secured tax roll and become subject to the same penalties required of current delinquent taxes. (Ord. No. 1912 § 1.)

A separate public record entitled “Supplemental Installment Roll” shall be maintained in both the auditor-controller and tax collector’s office to account for the additional tax and give public notice. This roll shall contain the following:

(a) The year in which the error or escape occurred;

(b) The year of discovery;

(c) The date of correction;

(d) The amount of correction, and each year’s installment amount due;

(e) The date of notice to the assessee;

(f) The date of filing of the affidavit;

(g) The name of the assessee;

(h) The assessor’s parcel number, and tax rate area. (Ord. No. 1912 § 1.)

(a) Current Year Increases. Increased secured tax occurring during the year of discovery will be included in the installment payments.

(b) Early Payoff of Installment Plan. The assessee may at any time pay off any of the outstanding installments; however, the partial payment of an installment or installments will not be allowed.

(c) Lien Filed. The tax collector shall record in the county recorder’s office a certificate setting forth the name of the assessee, the total amount of the lien for the three year period and the installment applicable to each fiscal year. Should the property transfer or sell, the installment plan is terminated and all outstanding installments are due and payable prior to the transfer or sale.

(d) Agriculture Preserve. Increased taxes resulting from property being removed from an agricultural preserve is not included within the scope of this ordinance. (Ord. No. 1912 § 1.)