(a) Upon the written request of a taxpayer made no later than September 1, a tax collector
who has adopted this section pursuant to paragraph (4) of subdivision (c) shall, subject
to subdivisions (b) and (c), issue a consolidated tax statement, for all of the properties
entered on the secured roll with respect to which the requesting taxpayer is the assessee. An adopting tax collector shall annually print on the back of each property tax
bill a written notice to each taxpayer of a taxpayer's authority under this section
to request a consolidated tax statement, and of those fees, requirements, conditions,
and limitations specified in subdivisions (b) and (c).
(b) Any request made pursuant to this section for a consolidated tax statement is
subject to all of the following conditions:
(1) The request shall specify the assessor's parcel number of each property on the secured roll for
which the requesting taxpayer is the assessee.
(2) With respect to any single parcel, only one named assessee may request and receive
a consolidated tax statement.
(3) Any request that is timely made pursuant to this section for a consolidated tax
statement is valid only for those property taxes levied for the first five fiscal
years following the making of the request.
(c)(1) The tax collector may charge a fee for each request for a consolidated tax
statement made pursuant to this section. Any fee charged pursuant to this paragraph shall be set at an amount not greater
than that amount that will allow the tax collector to recover his or her costs incurred
in implementing this section.
(2) A consolidated tax statement issued pursuant to a request made pursuant to this
section is not a tax bill and does not supersede or take the place of any tax bill.
(3) No tax collector shall incur any legal liability with respect to any consolidated
tax statement provided by the tax collector pursuant to this section.
(4) This section does not apply to a county unless the tax collector of that county
has adopted this section pursuant to a written memorandum transmitted to the county
board of supervisors and recorded with the county recorder.
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