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Tax Clearance Certificates

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Tax Clearance Certificates
Published on: 2/15/2012 9:30 AM
Application for Tax Clearance Certificate & Disclosure Document
Collection of estimated taxes:    Lien date January 1st each year
Recorder’s Deadline for recording maps:  December 31st each year
Payment of estimated taxes and getting a tax clearance certificate is required to record  a parcel map, subdivision map or lot line adjustment.  To accurately estimate the upcoming taxes we need disclosure of the property.  The divisions of land and building is more complex, often multiple layered, which creates a need for accurate information.  Today’s dealings are more sophisticated, occur at a much faster pace, and occur out of sequence to what we have know to be normal.  Sometimes there are activities that affect the property’s value, and these activities are not always made a part of the public records.  We simply must have disclosure from the owner as our guesses are not sufficient given today’s practices.
Application processing fee.
There is a $65.00 processing fee, non-refundable, to cover the preparatory work.  The processing fee is paid at the time the application is submitted by cash or cashier’s check.  It could take up to 10 days for us to provide the tax calculations.  (Govt. Code 54985 and County Resolution 04-193)   NEW REQUIREMENT!  PLEASE REMIT A COPY OF THE FINAL PROPOSED MAP WITH YOUR APPLICATION. 
Method of payment.
Clearing the tax liens prior to recording the maps is governed by Gov. Code sections 66492 – 66494.1.  Under the authority of Revenue & Taxation Code section 2505, we have limited the ‘method of payment’ on these transactions to be cash and cashier’s check, for the application fee, hourly fee and the tax payment, however, we will accept a title company’s check as those checks are treated as “good funds”.  We will also accept tax payment in the form of a Certificate of Deposit, provided it is for the amount of the taxes, has a maturity date of Nov. 1st of the respective fiscal year, and is ONLY in the name of “Nevada County Tax Collector”.  Contact our staff for more details on the Certificate of Deposit issue.
What happens if the taxes are under-paid?
Reminder, this is just an estimate of what the taxes will be.  If the tax payment is short, we will contact the individuals who paid the estimated tax for the shortage.  If the shortage is not paid by the default date of July 1st, the taxes, penalties, cost and interest will be split on the abstract roll.
Tina Vernon
Treasurer-Tax Collector
Treasurer-Tax Collector

950 Maidu Avenue Suite 290
Nevada City, Ca 95959
Hours: 8am-5pm M-F
Phone: 530.265.1285
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