Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

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 16182

16182. Lien on real property for which taxes have been postponed.(a) All sums paid by the Controller under the provisions of this chapter, together with interest thereon, shall be secured by a lien in favor of the State of California upon the real property or a mobilehome for which property taxes have been postponed, or both. In the case of a residential dwelling which is part of a larger parcel taxed as a unit, such as a duplex, farm, or multipurpose or multidwelling building, the lien shall be against the entire tax parcel.

(b) In the case of real property:

(1) The lien shall be evidenced by a notice of lien for postponed property taxes executed by the Controller, or the authorized delegate of the Controller, and shall secure all sums paid or owing pursuant to this chapter, including amounts paid subsequent to the initial payment of postponed taxes on the real property described in the notice of lien.

(2) The notice of lien may bear the facsimile signature of the Controller. Each signature shall be that of the person who shall be in the office at the time of execution of the notice of lien; provided, however, that such notice of lien shall be valid and binding notwithstanding any such person having ceased to hold the office of Controller before the date of recordation.

(3) The form and contents of the notice of lien for postponed property taxes shall be prescribed by the Controller and shall include, but not be limited to, the following:

(A) The names of all record owners of the real property for which the Controller has advanced funds for the payment of real property taxes.

(B) A description of the real property for which real property taxes have been paid.

(C) The identification number of the notice of lien which has been assigned the lien by the Controller.

(4) The notice of lien shall be recorded in the office of the county recorder for the county in which the real property subject to the lien is located.

(5) The recorded notice of lien shall be indexed in the Grantor Index to the names of all record owners of the real property and in the Grantee Index to the Controller of the State of California.

(6) After the notice of lien has been duly recorded and indexed, it shall be returned by the county recorder to the office of the Controller. The recorder shall provide the county tax collector with a copy of the notice of lien which has been recorded by the Controller.

(7) From the time of recordation of a notice of lien for postponed property taxes, a lien shall attach to the real property described therein and shall have the priority of a judgment lien for all amounts secured thereby, except that the lien shall remain in effect until either of the following occurs:

(A) It is released by the Controller in the manner prescribed by Section 16186.

(B) The foreclosure or sale of an obligation secured by a lien which is senior in priority to the lien of the State of California.

(c) In the case of mobilehomes:

(1) The lien shall be evidenced by a notice of lien for postponed property taxes executed by the Controller, or the authorized delegate of the Controller, and shall secure all sums paid or owing pursuant to this chapter.

(2) The notice of lien may bear the facsimile signature of the Controller. The signature shall be that of the person who is in the office at the time of execution of the notice of lien. However, the notice of lien is valid and binding notwithstanding the person having ceased to hold the office of Controller before the date of filing.

(3) The form and contents of the notice of lien for postponed property taxes shall be prescribed by the Controller and shall include, but not be limited to, all of the following:

(A) The name or names of the registered owner or owners, legal owner or owners, if different than the registered owner or owners and the names, if any, of all junior lienholders.

(B) The identification number of the notice of lien which has been assigned the lien by the Controller.

(4) The notice of lien shall be transmitted to the Department of Housing and Community Development at its office in Sacramento, California.

(5) Upon receipt of the notice of lien for postponed property taxes from the Controller, the Department of Housing and Community Development shall amend the permanent title record of the mobilehome to reflect that the property taxes on the mobilehome are subject to postponement.

(6) The Department of Housing and Community Development shall provide the Controller with an acknowledgement of receipt and amendment of the permanent title record.

(7) From the time the Department of Housing and Community Development receives the notice of lien from the Controller, the department shall impose a moratorium on any other amendments to the permanent title record of the mobilehome for purposes of transferring any ownership interest or transferring or creating any security interest in the mobilehome, until released by the Controller in the manner prescribed by Section 16186 or an authorization for the amendments is given by the Controller in writing.

(d) From the time of filing a notice of lien, a lien shall attach to the mobilehome for which eligibility for the postponement of property taxes has been granted.

(e) 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 of the Revenue and Taxation Code, and that has been determined by the Commission on State Mandates to be a reimbursable mandate, shall be optional.

History.—Stats. 1978, Ch. 43, in effect March 16, 1978, designated unnumbered paragraphs as subdivisions (a) through (h). Also in subdivision (a) added the second sentence. Also in subdivision (h) between the words "have the" and "priority of" deleted the words "force, effect, and". Stats. 1983, Ch. 1051, in effect January 1, 1984, added "or a mobilehome" after "real property" and "or both" after "postponed" in the first sentence of subdivision (a); added "In the case of real property:" after "(b)", added "(1)" before "The lien", and substituted "(2)" for "(c)", "(3)" for "(d)", and "(A)" for "(1)", "(B)" for "(2)", "(c)" for "(3)" in subsection (3), "(4)" for "(e)", "(5)" for "(f)", "(6)" for "(g)" and "(7)" for "(h)" in newly reorganized subdivision (b); and added subdivisions (c) and (d).Stats. 1984, Ch. 1342, in effect September 26, 1984, deleted "such" before "signature" in the second sentence of subsection (2) of subdivision (b), added "either of the following occurs;" after "until" in subsection (7), thereof, and substituted "(A) It is released" for "(i) Released", deleted ", or" after "16186", and substituted "(B)" for "(ii)" therein; substituted "notice of lien" for "statement of lien" throughout subdivision (c), deleted "immediately" after "shall" and deleted "and current registration card" after "record" in subsection 5 thereof, substituted "an acknowledgement . . . record." for "A copy of the amended registration card" after "with" in subsection (6) thereof, and substituted "impose a moratorium . . . interest in the mobilehome," for "not do any of the following" after "shall", and substituted "or an authorization for the amendments is given by the Controller in writing" for former subparagraphs (A), (B), and (C) after "16186" in subsection (7) thereof; and substituted "notice of lien" for "statement of lien" after "filing a" in the first sentence and deleted the former second sentence of subdivision (d). Amended by Stats. 2004, Ch. 227 (SB 1102), in effect August 16, 2004.

* 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.