Same: Same: Procedure

A separate valuation shall be placed on the parcel described in the application mentioned in § 24827 and transmitted to the tax collector. Except between the time when the second installment of taxes shall have become delinquent and the time when property shall have been sold to the government, if the parcel shall not have been separately valued on the current roll, the assessor shall also transmit a separate valuation of the parcel to the officer having CH. 24 REAL PROPERTY TAX custody of the current roll, who shall place the valuation on the current roll as part of the original assessment. In all cases the sum of the valuations of the parcels separately valued shall equal their total valuation before separation.