Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2010

Revenue and Taxation Code

Property Taxation

Part 5. Collection of Taxes

CHAPTER 1. Medium of Payment

Section 2514

2514. Application of amount entered on certificate of eligibility. (a) Upon receipt of a certificate of eligibility described in Section 20602, Section 20639.6, or Section 20640.6 signed by the claimant, the claimant's spouse, or authorized agent appointed under regulations adopted by the Controller pursuant to Section 20603 or Section 20640.7, the tax collector shall ascertain whether the amount of money entered on the certificate by such claimant or agent, when added to other amounts available for such purpose, are sufficient to pay the amount due and owing.

If such is the case, the tax collector or his or her designee shall countersign the certificate and mark the tax paid. Once signed and countersigned, a certificate of eligibility shall be deemed a negotiable instrument for purposes of all laws of this state, as specified in subdivision (d) of Section 20602. Upon acceptance of such a certificate:

(1) The tax collector shall enter the fact that taxes on the property have been postponed in appropriate columns on the roll. In the case of the secured roll, this information may be entered in that portion of the roll which has been designated for tax default information required by Section 3439.

(2) In the case of a certificate of eligibility issued pursuant to Section 20602, the tax collector shall determine if the property described in the certificate of eligibility is subject to a lien recorded pursuant to Section 16182 of the Government Code. If the property is not subject to such a lien, the tax collector shall enter the amount paid by use of the certificate, the date of such payment, the Controller's identification number shown on the certificate of eligibility, the address of the property covered by the certificate, and the name of the claimant as shown on the certificate on a "notice of lien for postponed property taxes" form which shall be provided by the Controller. The tax collector shall thereafter forward such notice of lien form to the assessor.

(3) With respect to a claimant whose property taxes are paid by a lender from an impound, trust, or other type of account described in Section 2954 of the Civil Code, the tax collector shall notify the auditor of the claimant's name and address, and the amount of money entered on the certificate.

The auditor, treasurer, or disbursing officer shall send a check in the amount of money entered on the certificate to said claimant within 30 days following the date on which the installment is paid by the lender or the certificate of eligibility is received from the claimant, whichever is later.

(b) The procedures established by this chapter shall not be construed to require a lender to alter the manner in which a lender makes payment of the property taxes of such claimant.

(c) Notwithstanding any other provision in this section, any action required of a local agency by this section in order to give effect to the Senior Citizens Mobilehome Property Tax Postponement Law (Chapter 3.3 (commencing with Section 20639) of Part 10.5 of Division 2), and that has been determined by the Commission on State Mandates to be a reimbursable mandate, shall be optional.

History.—Added by Stats. 1977, Ch. 1242, in effect October 1, 1977. Stats. 1978, Ch. 43, in effect March 16, 1978, substituted "subdivision (d)" for "subdivision (c)" in the second paragraph of subdivision (a) and deleted the capitalization of the following words "Notice Lien Postponed Property Taxes"in subsection 2 thereof. Stats. 1978, Ch. 576, in effect August 31, 1978, added "or Section 20640.6" after "or" and added "20640.7" after "or" in subdivision (a), deleted "secured" after "on the" in the first sentence and substituted "in the case . . . that portion of the" for "this information may be entered in that portion of the secured" at the beginning of the second sentence of subsection 1 thereof, and added "in the case of . . . Section 20602", at the beginning of the first sentence of subsection (2) thereof. Stats. 1983, Ch. 1051, in effect January 1, 1984, added "Section 20639.6", after "Section 20602" in the first paragraph of subdivision (a). Stats. 1992, Ch. 523, in effect January 1, 1993, added "or her" after "his" in the first sentence of the second paragraph of subdivision (a); substituted "tax default" for "sale to the state" after "designated for" in the second sentence of paragraph (1) of subdivision (a). Amended by Stats. 2004, Ch. 227 (SB 1102), in effect August 16, 2004.