§ 17.32.030. Amount determined by county when.
If the land being subdivided is a portion of a larger parcel shown on the last preceding tax roll as a unit, the security for payment of taxes need be only for the sum which may be determined by the county to be sufficient to pay the current and delinquent taxes on the land being subdivided, together with all accrued penalties and costs if such taxes have been or are allowed to become delinquent. Separate assessor's parcel numbers shall be given to the portion of the larger parcel which is not within the proposed subdivision and to the parcel or parcels which are within the proposed subdivision. If the land being subdivided is tax defaulted, it may be redeemed without the redemption of the remainder of the larger parcel of which it is a part, pursuant to the Revenue and Taxation Code, as if it were held in ownership separate from and other than the ownership of the remainder.
(Ord. 887 § 26 (part), 1988: Ord. 854 § 2 (part), 1987: prior code § 11663 (c))