Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2016

Revenue and Taxation Code

Property Taxation

Part 5. Collection of Taxes

CHAPTER 1. Medium of Payment

Section 2514

2514. Application of amount entered on certificate of eligibility. (a) With respect to a claimant whose property taxes are paid by a lender from an impound, trust, or other type of account described in Section 2954 of the Civil Code, the tax collector shall notify the auditor of the claimant's name and address, and the duplicate amount of money the Controller transferred to the tax collector via an electronic fund transfer.

The county auditor, treasurer, or disbursing officer shall send a check in the amount of money based on the electronic transfer by the Controller, to the Controller within 60 days of the replicated payment.

(b) The procedures established by this chapter shall not be construed to require a lender to alter the manner in which a lender makes payment of the property taxes of such a claimant.

History.—Added by Stats. 1977, Ch. 1242, in effect October 1, 1977. Stats. 1978, Ch. 43, in effect March 16, 1978, substituted "subdivision (d)" for "subdivision (c)" in the second paragraph of subdivision (a) and deleted the capitalization of the following words "Notice Lien Postponed Property Taxes"in subsection 2 thereof. Stats. 1978, Ch. 576, in effect August 31, 1978, added "or Section 20640.6" after "or" and added "20640.7" after "or" in subdivision (a), deleted "secured" after "on the" in the first sentence and substituted "in the case . . . that portion of the" for "this information may be entered in that portion of the secured" at the beginning of the second sentence of subsection 1 thereof, and added "in the case of . . . Section 20602", at the beginning of the first sentence of subsection (2) thereof. Stats. 1983, Ch. 1051, in effect January 1, 1984, added "Section 20639.6", after "Section 20602" in the first paragraph of subdivision (a). Stats. 1992, Ch. 523, in effect January 1, 1993, added "or her" after "his" in the first sentence of the second paragraph of subdivision (a); substituted "tax default" for "sale to the state" after "designated for" in the second sentence of paragraph (1) of subdivision (a). Amended by Stats. 2004, Ch. 227 (SB 1102), in effect August 16, 2004. Amended by Stats. 2014, Ch. 703 (AB 2231), in effect September 28, 2014.