Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Government Code Provisions

Provisions Relating to Property Tax Relief



Chapter 5. Payment of Postponed Property Taxes*

Article 1. Payments and Liens

Section 16181

16181. Controller to maintain records of all properties. (a) The Controller shall maintain a record of all properties against which a notice of lien for postponed property taxes has been recorded. The record shall include, but not be limited to, the names of each claimant, a description of the real property against which the lien is recorded, the identification number of the notice of lien assigned by the Controller, and the amount of the lien.

(b) Upon written request of any person or entity, or the agent of either, having a legal or equitable interest in real property that is subject to a lien for postponed taxes, the Controller shall within 10 working days following receipt of the request issue a written statement showing the amount of the obligation secured by the lien as of the date of the statement and any other information as will reasonably enable the person or entity, or the agent of either, to determine the amount to be paid the Controller in order to obtain a certificate of release or discharge of the lien for postponed taxes.

(c) The Controller shall adopt regulations necessary to implement the provisions of this chapter and may establish a reasonable fee, not to exceed thirty dollars ($30), for the provision of the statement of lien status provided for herein.

History.—Stats. 1978, Ch. 43, in effect March 16, 1978, designated existing unnumbered paragraphs as subdivisions (a) through (c). In addition, in the first sentence of subdivision (b) added the phrase "within 10 working days following receipt of such request". In subdivision (c) deleted the word "shall" and replaced it by the word "may". Stats. 1983,Ch. 1051, in effect January 1, 1984, added subdivision (b); relettered former subdivisions (b) and (c) as (c) and (d), respectively; and added "or a mobilehome" after "real property" in subdivision (c). Stats. 1984, Ch. 1342, in effect September 26, 1984, deleted "or permit for transport" after "title" in subdivision (b); substituted "the" for "such" in subdivisions (a) and (c). Stats. 2014, Ch. 703 (AB 2231), in effect September 28, 2014, deleted former subdivision (b) which required the Controller to maintain a record of all properties against which HCD had been notified to withhold a transfer of title; relettered former subdivision (c) as (b) and deleted "or a mobilehome" after "real property", substituted "that" for "which" before "is subject" , substituted "the" for "such" after "date of", and substituted "any" for "such" after "statement and" in the first sentence therein; relettered former subdivision (d) as (c) and substituted "thirty dollars ($30)" for "ten dollars ($10)" after "to exceed" in the first sentence therein.

* 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.