Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2012

Government Code Provisions

Provisions Relating to Property Tax Relief



Chapter 5. Payment of Postponed Property Taxes*

Article 1. Payments and Liens

Section 16185

16185. Subordination of lien. Notwithstanding the provisions of Section 16182, provided the interests of the state are adequately protected, the Controller may subordinate the lien for postponed real property taxes where the Controller determines subordination is appropriate.

A recital in a certificate of subordination, executed by the Controller, recorded in the county wherein the notice of lien for postponed property taxes has been recorded, subordinating such lien to specifically identified liens or encumbrances shall be conclusive in favor of all persons or entities thereafter dealing with the real property.

History.—Stats. 1980, Ch. 925, in effect September 18, 1980, deleted the balance of the first sentence after "appropriate" in the first paragraph.

* 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.