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 3. Enforcement and Foreclosure

Section 16201

16201. Additional actions available to Controller. If the Controller, by reason of the notice described in Section 3375 of the Revenue and Taxation Code or by reason of information from any other source, determines that all amounts owing under Article 1 (commencing with Section 16180) of this chapter have become due and payable pursuant to Section 16190, the Controller may, in addition to the options provided in Section 16200, take any of the following actions which will best serve the interest of the state:

(a) The Controller may demand payment of such amount from any person liable therefor.

(b) If the Controller has reasonable cause to believe that sale of the property will not satisfy the amount secured by the state's lien, the Controller may file a claim against the estate of any decedent whose property is liable for such amount or the Controller may request the Attorney General to bring an action under Section 2931c of the Civil Code to recover the amount of the state's lien.

(c) The Controller may direct the Department of General Services to sell such property pursuant to Chapter 4.5 (commencing with Section 14735) of Part 5.5 of Division 3 of this title, or, if applicable, Division 9 (commencing with Section 9101) of the Commercial Code.

History.—Stats. 1980, Ch. 925, in effect September 18, 1980, added "in addition to the options provided in Section 16200" after "may" in the first sentence. Stats. 1983, Ch. 1051, in effect January 1, 1984, added "or, if applicable, Division 9 (commencing with Section 9109) of the Commercial Code" after "title" in subsection (c). Stats. 1999, Ch. 991 (SB 45), in effect January 1, 2000, operative July 1, 2001, substituted "9101" for "9109" after "Section" in the first sentence of subdivision (c).

Note.—Section 75 of Stats. 1999, Ch. 991 (SB 45) provided that the provisions of this act shall become operative July 1, 2001.

* 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.