Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2012
 

Government Code Provisions

Provisions Relating to Property Tax Relief

DIVISION 4. FISCAL AFFAIRS

PART 1. FUNDS FOR SUBVENTIONS

Chapter 5. Payment of Postponed Property Taxes*

Article 1. Payments and Liens

Section 16181.5

16181.5. Possessory interests as real property. For purposes of this chapter, "real property" shall include possessory interests in real property for which property taxes have been postponed pursuant to the provisions of Chapter 3.5 (commencing with Section 20640) of Part 10.5 of Division 2 of the Revenue and Taxation Code.

History.—Added by Stats. 1978, Ch. 576, in effect August 31, 1978.

* Chapter 6 was enacted by Stats. 1977, Ch. 1242, in effect October 1, 1977, and was renumbered as Chapter 5 by Stats. 1982, Ch. 454, in effect January 1, 1983.