A. After approval by the board of supervisors of a final map or the county engineer and county planner of a parcel map, within unincorporated territory, the map shall be transmitted ultimately to the county recorder.
B. When all certificates and security required under the provisions of Sections 66492 and 66493 of the Government Code have been filed and deposited with the clerk of the board of supervisors and approved by the county, the clerk of the board of supervisors shall certify that such certificates have been filed and deposits have been made and shall transmit the final map to the county recorder.
C. Prior to the recordation of any parcel map, the subdivider shall file with the clerk of the board of supervisors proof that the following conditions have been met:
1. That, according to the records of the county tax collector, 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.
2. As to taxes or special assessments collected as taxes which are a lien but not yet payable, the subdivider shall file with the office of county tax collector a certificate by each proper officer of the county giving their estimate of the amount of taxes and assessments which are a lien but not yet payable.
3. Whenever any part of the subdivision is subject to a lien for taxes or special assessments collected as taxes which are not yet payable, the subdivider shall execute and file with the office of county tax collector good and sufficient security conditioned upon the payment of all state, county, municipal and local taxes and the current installment of principal and interest of all special assessments collected as taxes, which at the time the parcel map is recorded are a lien against the property, but which are not yet payable. 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 the payment of taxes need be only for such sum as may be determined by the county tax collector 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.
4. If the parcel map divides land subject to a special assessment or bond which may be paid in full, such assessment or bond shall be paid in full or security filed with the office of county tax collector, payable to the county as trustee for the assessment bond holders for the payment of such special assessment or bond. This section shall not apply to bonds issued under the provisions of the Improvement Bond Act of 1915.
(Ord. 82-13 § 1, 1982 Ord. 82-09 § 2 Exh. A(31), 1982 Ord. 80-10 § 1, 1980 Ord. 79-19 (part), 1979)