Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 4. Levy of Tax

CHAPTER 2. Effect of Tax

Section 2190

2190. Assessment of possessory interest in tax exempt property. Notwithstanding any provision of law to the contrary, the assessment of any possessory interest in tax-exempt real estate to which the exemption authorized by Section 218 has been applied shall be entered on the secured roll. However, the assessment shall not be a lien on the tax-exempt real estate and that fact shall be noted on the secured roll.

If the tax thereon is unpaid when any installment of taxes on the secured roll becomes delinquent, the tax collector may use the procedures which are applicable to the collection of taxes on the unsecured roll.

If the tax thereon remains unpaid at the time set for the declaration of default for delinquent taxes, the tax applicable to the possessory interest together with any penalties and costs which may have accrued thereon while on the secured roll shall be transferred to the unsecured roll.

History.—Stats. 1977, Ch. 454, in effect January 1, 1978. Stats. 1980, Ch. 411, in effect July 11, 1980, operative January 1, 1981, substituted "any" for "the last" before "installment" and deleted "on property contained" before "on the unsecured" in the second paragraph, and deleted "for taxes unpaid on the secured roll" after "state" in the third paragraph. Stats. 1985, Ch. 316, effective January 1, 1986, deleted "of this code" after "Section 218", substituted ". However, the" for "; provided, however, that such" after "secured roll", substituted "the" for "such" after "a lien on" and substituted "that" for "such" after "and" in the first paragraph; and substituted "declaration of default . . . taxes" for "sale to the state" after "time set for the", substituted "the" for "such" after "applicable to" and substituted "which" for "as" after "costs" in the third paragraph.