8833
. (a) When any foreclosure actions are ordered by the local
agency or legislative body, or when subsequent installments and
interest that are also to be made the subject of a foreclosure action
thereafter become delinquent, and the foreclosure action is not
commenced and a notice of pendency of action is not concurrently
recorded, prior to the actual removal of the delinquent installment
from the tax roll, the local agency or legislative body responsible
for the foreclosure action on the delinquent installment shall do one
of the following:
(1) Prior to the actual removal of the delinquent installment from
the tax roll, the local agency or legislative body shall record or
cause to have recorded in the county recorder's office in the county
in which the real property is located, a Notice of Intent to Remove
Delinquent Assessment Installment from the Tax Roll, which contains
the information set forth in subdivision (b). If action is taken
under this paragraph, all of the following apply:
(A) Upon presentation of written proof of the recordation and a
request for removal by the local agency or legislative body, the
county auditor shall remove the delinquent installments from the tax
roll. "Proof of recordation" includes, but is not limited to, a
certified copy of the notice set forth in subdivision (b), or a copy
of the recorded notice containing the county recorder's assigned
document number, or a copy of the recorded notice containing a copy
stamp from the office of the county recorder.
(B) From the date of the recordation, the county tax collector
shall be credited upon the current assessment roll with the amount
charged against him or her on account of the delinquent assessments
or reassessments. If any person pays the delinquent installment
referred to in the Notice of Intent to Remove Delinquent Assessment
Installment from the Tax Roll to the county auditor prior to or
subsequent to the actual removal of that delinquent installment from
the tax roll, the county tax collector shall forward that payment to
the local agency or legislative body responsible for the foreclosure
action.
(C) From the date of recordation pursuant to this section, the
assessment or reassessment or installment thereof or interest
thereon, and penalties, costs, fees, and other charges accrued under
applicable statutes, that are to be collected in a foreclosure
action, shall no longer be collectible by the county tax collector.
(D) The county tax collector, in addition to the costs recovered
in foreclosure, may charge the actual costs incurred in removing
these sums from the tax roll or the performance of any other related
duties as set forth in this section.
(E) Installments, interest, penalties, costs, fees, and other
charges that do not become the subject of a foreclosure action shall
remain collectible by the county tax collector as otherwise provided
by applicable law.
(2) As an alternative to the notice requirement set forth in
paragraph (1), the Counties of San Bernardino and Riverside may,
simultaneously with the removal of the delinquent special assessment
installment from the secured tax roll, provide notification on the
secured tax roll that the installment has been removed from the roll
for each parcel for which the delinquent special tax assessment was
removed. The notice shall be displayed in a manner that conveys that
the removal has occurred, and shall include the name and telephone
number of the person or entity to be contacted to receive further
information.
(b) The Notice of Intent to Remove Delinquent Assessment
Installment from the Tax Roll shall be completed and recorded by or
caused to be recorded by the local agency or legislative body
responsible for the foreclosure action, and shall contain all of the
following:
(1) The name of the local agency or legislative body, city, or
other assessment district responsible for the foreclosure action.
(2) The legal description or assessor's parcel number of the
property affected by the notice.
(3) The specific tax year and installment intended to be removed
from the tax roll.
(4) The title, address, and telephone number of the employee, city
official, or other authorized official who should be contacted
regarding the delinquent assessment installment amount.
(5) The name of the owner shown on the last equalized assessment
roll.
(c) Any local agency or legislative body that removed or caused to
be removed a delinquent assessment installment from the ad valorem
tax roll prior to January 1, 1997, shall record, by July 1, 1997, a
Notice of Intent to Remove Delinquent Assessment Installment from the
Tax Roll or shall request the tax collector to retain the notice of
delinquent assessment installment on the tax roll as set forth in
paragraph (2) of subdivision (a). If the foreclosure action has been
filed and a notice of pendency of action has been recorded in the
county recorder's office prior to July 1, 1997, this requirement does
not apply.
(d) All costs associated with the county tax collector's and local
agency's responsibilities as set forth in this section shall be
recoverable by the local agency or legislative body through the
foreclosure action.
(e) The recording of a notice of pendency of action in the county
recorder's office in the county in which the real property is
located, concurrent with the commencement of a foreclosure action
ordered by the local agency or legislative body and commenced prior
to the actual removal from the tax roll of the delinquent installment
that is the subject of the foreclosure action, constitutes
compliance with the notice requirements of this section.