Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2015

Government Code Provisions

Provisions Relating to Property Tax Relief



Chapter 5. Payment of Postponed Property Taxes*

Article 1. Payments and Liens

Section 16180

16180. Amount of money available to pay postponed property taxes. Out of the amount appropriated to the Controller by Section 16100, the sum of twelve million seven hundred thousand dollars ($12,700,000) for the 1977–78 fiscal year and each fiscal year thereafter is hereby made available to the Controller to pay the face amount of all certificates of eligibility for the postponement of property taxes submitted to the Controller which are signed and countersigned in the manner specified in Sections 20602, 20603, 20639.6, 20640.6, and 20640.7 of the Revenue and Taxation Code.

History.—Stats. 1978, Ch. 43, in effect March 16, 1978, added the phrase beginning with the words "twelve million"and ending with the words "fiscal year thereafter" and deleted the phrase "five million dollars ($5,000,000)". Stats. 1983, Ch. 1051, in effect January 1, 1984, substituted "20603, 20639.6, 20640.6, and 20640.7" for "and 20603" after"Sections 20602".

* 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.