Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2016
Revenue and Taxation Code
Part 5. Collection of Taxes
CHAPTER 1. Medium of Payment
2515. Application by assessor upon receipt of notice of lien for postponed property taxes. (a) Upon expeditiously processing a "notice of lien for postponed property taxes" from the tax collector, the tax collector or the assessor, whichever is applicable, shall immediately:
(1) Enter, on the notice of lien, a description of the real property for which the taxes have been paid by use of a certificate of eligibility pursuant to Section 2514. Such description shall be a "metes and bounds," "lot-block-tract," or such other description as is determined by the Controller to sufficiently describe the real property for the purpose of securing the state's lien.
(2) Enter on the notice of lien, the names of all record owners of the property described under subdivision (a) of this section, as disclosed by the assessor's records.
(3) Upon entry of the information required by subdivisions (a) and (b) of this section on the notice of lien, the assessor shall immediately forward the notice of lien to the county recorder.
(4) Enter on the assessment records applicable to the property, the fact that the taxes on the property have been postponed and the Controller's identification number, and shall, if such record reveals a change in the ownership status of the property subsequent to the date of entry of the postponement information thereon, notify the Controller within 60 days of processing the change in the ownership status in the manner prescribed by the Controller.
(b) From the time of recordation of the notice of lien pursuant to Section 16182 of the Government Code, the lien for postponed property taxes shall be deemed to impart constructive notice of the contents thereof to subsequent purchasers, mortgagees, lessees, and other lienors.
History.—Added by Stats. 1977, Ch. 1242, in effect October 1, 1977. Stats. 1978, Ch. 43, in effect March 16, 1978, designated the first paragraph beginning with the words "Upon receipt" as subdivision (a) and added "immediately" after "shall", relettered former subsections (a) through (d) as subsections (1) through (4), respectively, and added "immediately" after "shall" in subsection (a) (3); and added subdivision (b). Stats. 1978, Ch. 576, in effect August 31, 1978, added "lessees and other lienors" after "mortgagees" in subdivision (b). Stats. 2014, Ch. 703 (AB 2231), in effect September 28, 2014, substituted "expeditiously processing" for "receipt of" after "Upon" and substituted "tax collector or the assessor, whichever is applicable," for "assessor" after "collector, the" in the first sentence of the first paragraph, and substituted "the" for "such" after "applicable to", substituted "if" for "when" after "and shall," and substituted "within 60 days of processing the" for "of such" after "notify the Controller" in the first sentence of paragraph (4) of subdivision (a); and added a comma after "lessees" in the first sentence of subdivision (b).