Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 5. Collection of Taxes

CHAPTER 1. Medium of Payment

Section 2515

2515. Application by assessor upon receipt of notice of lien for postponed property taxes. (a) Upon receiving a "notice of lien for postponed property taxes" from the Controller, the tax collector or the assessor, whichever is applicable, shall immediately 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, (AB 1070), in effect October 1, 1977. Stats. 1978, Ch. 43, (SB 117), 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, (AB 2463), 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). Stats. 2015, Ch. 391 (SB 801), in effect January 1, 2016, substituted "receiving" for "expeditiously processing" after "Upon", substituted "Controller" for "tax collector" after "from the", and added the balance of the sentence after "shall immediately" in the first sentence of the first paragraph of subdivision (a) with the former first sentence of former paragraph (4) thereto, and deleted former paragraphs (1), (2), (3), and (4) thereof.