§ 1260.250.Court Order Directing County Auditor and Tax Collector to Certify Information; Information Required to Be Certified

Title 7. Eminent Domain Law · Chapter 8. Procedures for Determining Right to Take and Compensation · Article 3. Procedures Relating to Determination of Compensation · Last amended 1999 · Last verified July 29, 2026

In one sentenceSection 1260.250 requires the court to order the county auditor or tax collector to certify the property's assessed value and prorated tax liability by the earliest of the possession order, trial date, or judgment, so the judgment can direct payment of that amount to the tax collector from the award.

Full Text of § 1260.250

Text sizeJump to: (a) (b) (c) (d) (e) (f)

(a) In a county where both the auditor and the tax collector are elected officials, the court shall by order give the auditor or tax collector the legal description of the property sought to be taken and direct the auditor or tax collector to certify to the court the information required by subdivision (c), and the auditor or tax collector shall promptly certify the required information to the court. In all other counties, the court shall by order give the tax collector the legal description of the property sought to be taken and direct the tax collector to certify to the court the information required by subdivision (c), and the tax collector shall promptly certify the required information to the court.

(b) The court order shall be made on or before the earliest of the following dates:

(1) The date the court makes an order for possession.

(2) The date set for trial.

(3) The date of entry of judgment.

(1) The current assessed value of the property together with its assessed identification number.

(2) All unpaid taxes on the property, and any penalties and costs that have accrued thereon while on the secured roll, levied for prior tax years that constitute a lien on the property.

(3) All unpaid taxes on the property, and any penalties and costs that have accrued thereon while on the secured roll, levied for the current tax year that constitute a lien on the property prorated to, but not including, the date of apportionment determined pursuant to Section 5082 of the Revenue and Taxation Code or the date of trial, whichever is earlier. If the amount of the current taxes is not ascertainable at the time of proration, the amount shall be estimated and computed based on the assessed value for the current assessment year and the tax rate levied on the property for the immediately prior tax year.

(4) The actual or estimated amount of taxes on the property that are or will become a lien on the property in the next succeeding tax year prorated to, but not including, the date of apportionment determined pursuant to Section 5082 of the Revenue and Taxation Code or the date of trial, whichever is earlier. Any estimated amount of taxes shall be computed based on the assessed value of the property for the current assessment year and the tax rate levied on the property for the current tax year.

(5) The amount of the taxes, penalties, and costs allocable to one day of the current tax year, and where applicable, the amount allocable to one day of the next succeeding tax year, hereinafter referred to as the "daily prorate."

(6) The total of paragraphs (2), (3), and (4).

(d) If the property sought to be taken does not have a separate valuation on the assessment roll, the information required by this section shall be for the larger parcel of which the property is a part.

(e) The court, as part of the judgment, shall separately state the amount certified pursuant to this section and order that the amount be paid to the tax collector from the award. If the amount so certified is prorated to the date of trial, the order shall include, in addition to the amount so certified, an amount equal to the applicable daily prorate multiplied by the number of days commencing on the date of trial and ending on and including the day before the date of apportionment determined pursuant to Section 5082 of the Revenue and Taxation Code.

(f) Notwithstanding any other provision of this section, if the board of supervisors provides the procedure set forth in Section 5087 of the Revenue and Taxation Code, the court shall make no award of taxes in the judgment.

End

Plain-English Summary

Property taxes don't stop accruing just because a public entity is condemning the property. This section makes sure those taxes get accounted for and paid out of the compensation award rather than left as an unresolved lien or a windfall to either side.

The court orders the county's auditor or tax collector -- whichever official the county structure calls for -- to certify a detailed set of figures: the property's current assessed value, any unpaid prior-year taxes and penalties that are a lien on the property, the current year's taxes prorated to the date of apportionment or trial (whichever comes first), an estimate of next year's taxes prorated the same way, and the resulting daily prorate figure used to calculate any additional days. That order has to issue by the earliest of three triggers: the date the court orders possession, the date set for trial, or the date judgment is entered.

Once the figures come in, the court builds them into the judgment itself -- stating the certified amount separately and ordering it paid to the tax collector out of the award, adjusted for any additional days between trial and the actual date of apportionment. If the property has no separate assessment because it's part of a larger parcel, the certification covers the whole parcel instead. And if the county has adopted the alternative procedure under Revenue and Taxation Code § 5087, the court skips this tax award in the judgment altogether, leaving that mechanism to handle the proration.

Frequently Asked Questions

Why does the court involve the tax collector in an eminent domain case?

To make sure unpaid and prorated property taxes on the condemned property get accounted for and paid out of the compensation award.

By when must the court issue the order for certification?

By the earliest of the date of an order for possession, the date set for trial, or the date of entry of judgment.

What information must be certified?

The current assessed value, unpaid prior-year taxes and penalties, prorated current and next year's taxes, the daily prorate, and the total of those amounts.

What if the property doesn't have its own separate assessment?

The certified information covers the larger parcel of which the property is a part.

Is there any situation where the court skips this tax award?

Yes. If the county's board of supervisors has adopted the procedure under Revenue and Taxation Code § 5087, the court makes no award of taxes in the judgment.

Amendment History

Amended 10/10/1999 (Bill Number: AB 1672) (Chapter 892).

Source & verification. Section text is reproduced verbatim from the California Legislative Information. Enacted by the California Legislature. Last verified July 29, 2026. · Official source

Also known as: property tax proration eminent domain californiatax collector certification condemnation judgment