Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Revenue and Taxation Code

Property Taxation

Part 5. Collection of Taxes

Chapter 2. Collection Generally

Section 2615.6

2615.6. Notice to accompany tax bill. (a) When the county sends to any person a tax bill, it shall be accompanied by a notice regarding property tax assistance and postponement for senior citizens under the Gonsalves-Deukmejian-Petris Senior Citizens Property Tax Assistance Law and the Senior Citizens Property Tax Postponement Law. The text of this notice shall be prepared by the Franchise Tax Board.

(b) Subdivision (a) is inoperative for any lien date for which funding for the Gonsalves-Deukmejian-Petris Senior Citizens Property Tax Assistance Law (Chapter 1 (commencing with Section 20501) of Part 10.5 of Division 2), and for the Senior Citizens and Disabled Citizens Property Tax Postponement Law (Chapter 2 (commencing with Section 20581) of Part 10.5 of Division 2), is not provided by state law. If subdivision (a) has become inoperative under this subdivision, subdivision (a) shall become operative again commencing with the first lien date for which funding for these laws is provided by state law.

History.—Added by Stats. 1971, p. 4894 (First Extra Session) in effect December 8, 1971. Stats. 1971, p. 5142 (First Extra Session) in effect December 30, 1971, operative July 1, 1972, substituted "by the 1971 Legislature" for "at the 1971 Regular Session of the Legislature" in the text of the notice. Stats. 1972, p. 1618, in effect August 15, 1972, operative on July 1, 1972, substantially reworded the notice. Stats. 1976, Ch. 1060, p. 4692, in effect September 21, 1976, revised subdivision (a), in the course whereof the notice was deleted, and deleted former subdivision (b) pertaining to the contents of the notice. Stats. 1977, Ch 246, in effect January 1, 1978, deleted "(a)" at the beginning of the first sentence of the section. Stats. 1978, Ch. 43, in effect March 16, 1978, repealed old section 2615.6 and added the existing section. Stats. 2013, Ch. 607 (SB 825), in effect January 1, 2014, designated the former first paragraph as subdivision (a) and added subdivision (b).