Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Revenue and Taxation Code

Property Taxation

Part 5. Collection of Taxes

CHAPTER 1. Medium of Payment


PART 5. COLLECTION OF TAXES

Chapter 1. Medium of Payment

2501. Medium. Taxes shall be paid only in the mediums permitted by this chapter.

2502. Legal tender, etc. Taxes may be paid in legal tender or in money receivable in payment of taxes by the United States. The tax collector shall have the right to refuse the payment in coins of property taxes, penalties and interest, and any other charges associated with the payment of property taxes.

History.—Stats. 1992, Ch. 523, in effect January 1, 1993, added "The . . . taxes." as the second sentence.

2503. Special purpose tax. A tax levied for a special purpose shall be paid in such funds as may be directed.

2503.1. "Electronic funds transfer." As used in this division, "electronic funds transfer" means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, which is initiated through an electronic terminal, telephonic instrument, or computer or magnetic tape so as to order, instruct, or authorize a financial institution to credit or debit an account.

History.—Added by Stats. 1991, Ch. 532, in effect January 1, 1992. Amended by Stats. 2004, Ch. 194 (SB 1832), in effect January 1, 2005.

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2503.2. Acceptance of electronic funds transfers. (a) The tax collector for any city, county, or city and county may, in his or her discretion, accept electronic funds transfers in payment for a purchase at a tax sale, of any tax, assessment, or on a redemption.

(b) The tax collector for any city, county, or city and county may, in his or her discretion, require any taxpayer, or any paying agent of a taxpayer or taxpayers, who makes an aggregate payment of fifty thousand dollars ($50,000) or more on the two most recent regular installments on the secured roll or on the one installment of the most recent unsecured tax roll, to make subsequent payments by electronic funds transfer.

(c) Any taxpayer or paying agent making payment by electronic funds transfer shall provide any supporting documentation and electronic information as requested by the tax collector. An electronic funds transfer made pursuant to this section shall be made to the bank account designated by the tax collector.

(d) Any costs incurred by the tax collector as a result of the acceptance of electronic funds transfers pursuant to this section shall be considered administrative costs of tax collection, except that if for any reason the electronic funds transfer is not completed, those costs shall be recovered as provided in subdivision (g).

(e) The acceptance of an electronic funds transfer shall constitute payment of a tax, assessment, or redemption as of the date of acceptance when, but not before, the transfer has been completed. An electronic funds transfer is completed by acceptance by the bank designated by the tax collector of the payment specified by the originator's payment order.

(f) If an electronic funds transfer is not accepted for any reason, any record of payment entered on any official record indicating the acceptance of that transfer shall be canceled, and the tax or assessment shall be a lien as if no payment has been attempted. When a cancellation of a record of payment is made, the canceling officer shall record the cancellation on the record that contained the notation of payment, and immediately shall cause a written notice of cancellation to be sent to the person attempting the electronic funds transfer.

(g) Upon notice of nonacceptance of an electronic funds transfer, the tax collector may charge the person who attempted the electronic funds transfer a fee not to exceed the costs of processing the transfer, providing notice of nonacceptance to that person, and making required cancellations on the tax roll. The amount of any fee charged pursuant to this subdivision shall be set by the governing body of the relevant city, county, or city and county, and may be added to the tax bill and collected in the same manner as costs recovered pursuant to Section 2621.

History.—Added by Stats. 1991, Ch. 532, in effect January 1, 1992. Stats. 1992, Ch. 1027, in effect January 1, 1993, operative on the later of July 1, 1993, or the date the Controller approves the standards specified in Section 2 of the act, deleted "or treasurer" after "tax collector" in the first sentence, and deleted the former second sentence in subdivision (a) which provided, "An electronic fund transfer pursuant to this section shall be made to the county's bank account designated by the tax collector."; added subdivisions (b) and (c); relettered former subdivisions (b), (c), (d), and (e) as (d), (e), (f), and (g), respectively; substituted "this section" for "subdivision (a)" after "pursuant to", and substituted "(g)" for "(e)" after "subdivision" in subdivision (d); and substituted "any" for "the" after "The amount of", added "charged pursuant to this subdivision" after "any fee", and substituted "governing body . . . and county" for "board of supervisors pursuant to Section 54986 of the Government Code" in the second sentence of subdivision (g). Stats. 1995, Ch. 527, in effect January 1, 1996, added "or on the one . . . tax roll," after "secured roll" in subdivision (b). Stats. 1996, Ch. 124, in effect January 1, 1997, substituted "electronic funds" for "electronic fund" throughout the section; and substituted "that contained the notation of payment, and immediately shall" for "which contained the notation of payment, and shall immediately" after "on the record" in the second sentence of subdivision (f). Stats. 1997, Ch. 546(SB 1107), in effect January 1, 1998, substituted "fifty" for "one hundred" after "payment of" and substituted "($50,000)" for "($100,000)" after "thousand dollars" in the first sentence of subdivision (b). Amended by Stats. 2004, Ch. 194 (SB 1832), in effect January 1, 2005.

Note.—Section 2 of Stats. 1992, Ch. 1027, provided that it is the intent of the Legislature in enacting this act that county tax collectors establish programs for the payment of taxes and assessments, or on a redemption in excess of designated amounts, through electronic fund transfers, in order to implement efficient and effective procedures for the collection of tax revenues. It is the further intent of the Legislature that in implementing this act the county tax collectors work in conjunction with the Controller to establish uniform standards for state and local governmental entities for the electronic media transmission and transferal of funds and information.

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2504. "Negotiable paper." As used in this division, "negotiable paper" means checks, drafts, and money orders.

History.—Amended by Stats. 2004, Ch. 194 (SB 1832), in effect January 1, 2005. Stats. 2007, Ch. 340 (AB 1745), in effect January 1, 2008, substituted "checks, drafts, and money orders" for "bank checks and drafts and express and post office money orders" after " "negotiable paper" means" in the first sentence.

Construction.—The term "bank check" is synonymous with "personal check". Little v. City of Los Angeles, 117 Cal.App.3d 938.

2505. Discretionary acceptance. (a) Except as provided in subdivision (b), the tax collector or treasurer for any city or county may in his or her discretion accept negotiable paper in payment of any tax, or assessment, or on a redemption.

(b) The tax collector of a county shall accept a certificate of eligibility to pay all or any part of any ad valorem property tax, special assessment, or other charge or user fee appearing on the county tax bill. The tax collector, treasurer, or other official charged with the duty of collecting taxes for a chartered city which levies and collects its own property taxes shall accept a certificate of eligibility to pay all or any part of any ad valorem property tax, special assessment, or other charge or user fee appearing on the tax bill of such city. A certificate for partial payment shall not be accepted unless accompanied by an amount sufficient to fully pay the remaining ad valorem property taxes, special assessment, or other charge or fee appearing on the respective tax bill installment.

(c) Except as provided in Chapter 2 (commencing with Section 20581), Chapter 3.3 (commencing with Section 20639), Chapter 3.5 (commencing with Section 20640), or Chapter 4 (commencing with Section 20641) of Part 10.5 of Division 2, a certificate of eligibility shall not be used to pay any delinquent taxes, assessments, penalties, costs, fees, or interest, or any redemption charges.

(d) For the 1978–79 fiscal year and thereafter, except as to those amounts which can be paid by a certificate pursuant to subdivision (c), the tax collector shall not accept a certificate of eligibility to pay all or part of any installment if tendered after the delinquency date thereof, unless accompanied by an amount sufficient to fully pay any delinquent taxes, assessments, costs, penalties, interest, fees or other charges resulting from the delinquency or delinquencies.

(e) In no event shall a certificate of eligibility be accepted later than the expiration date designated thereon.

History.—Stats. 1957, p. 767, in effect September 11, 1957, added "or" preceding "assessment" and deleted "or license" following "assessment." Stats. 1977, Ch. 1242, in effect October 1, 1977, added "(a) Except as provided in subdivision (b)," and added subdivisions (b) and (c). Stats. 1978, Ch. 43, in effect March 16, 1978 substituted ", Chapter 2 . . . Taxation Code" for "subparagraph (b) of paragraph (4) of subdivision (b) of Section 20583 and in subdivision (c) of Section 20602" after "in", and added "taxes, assessments," after "delinquent" in subdivision (c), and added subdivisions (d) and (e). Stats. 1978, Ch. 576, in effect August 31, 1978, added "Chapter 3.5 (commencing with Section 20640), or Chapter 4 (commencing with Section 20641)"after "Section 20581"), in subdivision (c); substituted "any installment if tendered after the delinquency date thereof" for "the first installment or all or part of a second installment if tendered after December 10 and April 10, respectively" after "of" in subdivision (d); and substituted "expiration date designated thereon" for "last business day of the fiscal year designated on the certificate" after "than the" in subdivision (e). Stats. 1983, Ch. 1051, in effect January 1, 1984, added "Chapter 3.3 (commencing with Section 20639)," before "Chapter 3.5" and deleted "of the Revenue and Taxation Code" after "Division 2" in subdivision (c). Stats. 1991, Ch. 532, in effect January 1, 1992, deleted "assessor," after "subdivision (b), the", deleted a comma after "tax collector", and added "or her" after "his" in subdivision (a).

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2506. Acceptance as payment. The acceptance of negotiable paper constitutes a payment of a tax, assessment, or redemption as of the date of acceptance when, but not before, the negotiable paper is duly paid.

History.—Stats. 1957, p. 767, in effect September 11, 1957, deleted "license" following "assessment."

2507. Deposit. The officer accepting negotiable paper may deposit it daily with a bank for collection and receive from the bank cashier's checks in an amount equal to the total deposits. The cashier's checks shall be deposited in the county treasury like cash received for the same purpose. The officer accepting negotiable paper may at his option deposit such negotiable paper daily in the county treasury instead of a bank; and the county treasurer shall handle such negotiable paper like any other negotiable paper accepted by him.

History.—Stats. 1945, p. 1994, in effect September 15, 1945, added third sentence.

2508. Refund on nonpayment. If any negotiable paper is returned unpaid to the bank with which it was deposited pursuant to any requirement of this division, the bank shall return it to the officer who deposited it and, if its amount has been included in any cashier's check given by the bank, the bank is entitled to a refund in the amount of the unpaid negotiable paper. Any negotiable paper redeemed by or charged back to the county treasurer by reason of nonpayment shall be returned to the officer who deposited it in exchange for currency or other negotiable paper or for the warrant of the county auditor drawn on the fund into which the original deposit was made.

History.—Stats. 1945, p. 1995, in effect September 15, 1945, added the last sentence. Amended by Stats. 2004, Ch. 194 (SB 1832), in effect January 1, 2005. Amended by Stats. 2005, Ch. 22 (SB 1108), in effect January 1, 2006.

2509. Cancellation on nonpayment. If any negotiable paper is not paid on due presentment for any reason, any record of payment made on any official record because of its acceptance shall be canceled, and the tax or assessment is a lien as though no payment has been attempted.

The officer accepting negotiable paper shall make any memoranda necessary to enable him to make proper cancellation on its return without payment.

History.—Stats. 1957, p. 767, in effect September 11, 1957, added "or" preceding "assessment" and deleted "or license" following "assessment."

2509.1. Fee on unpaid negotiable paper. Notwithstanding any other provision of law, after the return to the depositing county officer of any unpaid negotiable paper, the tax collector may charge the person who attempted payment through the unpaid negotiable paper a fee not to exceed the cost of making required notifications to the person, processing the returned unpaid negotiable paper, and making the required cancellations on the tax roll. The fee amount shall be set by the board of supervisors and be subject to the fee review procedures required by Section 54986 of the Government Code. The fee may be added to the tax bill and collected in the same manner as costs recovered under Section 2621.

History.—Added by Stats. 1990, Ch. 126, in effect June 11, 1990.

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2510. Record and notice of nonpayment. When a cancellation is made, the officer making it shall record it on the record where the notation of payment was made. He shall immediately send a notice to the person who attempted payment by the negotiable paper of the cancellation of the payment.

The validity of any tax, assessment, or penalty is not affected by failure or irregularity in giving the notice.

History.—Stats. 1941, p. 3112, in effect September 13, 1941, amended first sentence to provide for recordation on roll rather than in a separate book. Stats. 1955, p. 843, in effect September 7, 1955, substituted "record where the notation of payment was made" for "roll." Stats. 1957, p. 768, in effect September 11, 1957, substituted "or penalty" for "license, or penalties."

2511. County warrants. By resolution of the board of supervisors passed by a four-fifths vote, any county warrant for a particular fiscal year may be received in payment of taxes for the same fiscal year levied by the county issuing the warrants if the amount of the warrant does not exceed the amount of taxes being paid. If registered, warrants shall be received only in the order of registration.

Code Commission's note.—The 2d sentence in this section is based on Shouse v. Quinley (1935), 3 Cal.2d 357, and on Opinion 9909 (1935) of the Attorney General. In Opinion 9909a (1935), the Attorney General held valid a resolution of a board of supervisors under the above provision as limited by the second sentence.

However, attention should be called to Opinion NS 460 (1937) of the Attorney General. Among other matters, he was here considering Ch. 571 of the Statutes of 1937, repealing and adding former Pol. Code Section 3819a, which allowed any county, by a four-fifths vote of the supervisors, to transfer redemption duties from the auditor to the tax collector. He held this chapter unconstitutional on the ground that it delegated to the supervisors the right to fix duties of county officers in violation of Const., Art. XI, Sec. 5. To this extent, Opinion NS 460 apparently conflicts with Opinion 9909a and, if correct, the above section may also be unconstitutional.

2511.1. "Credit cards"; "card issuer"; "cardholder"; "draft purchaser." (a) As used in this section:

(1) "Credit card" means any card, plate, coupon book, or other credit device existing for the purpose of being used from time to time upon presentation to obtain money, property, labor, or services on credit.

(2) "Card issuer" means any person who issues a credit card and purchases credit card drafts, or the agent for those purposes with respect to a credit card.

(3) "Cardholder" means any person to whom a credit card is issued or any person who has agreed with the card issuer to pay obligations arising from the issuance of a credit card to another person.

(4) "Draft purchaser" means any person who purchases credit card drafts.

(b) The board of supervisors may authorize the acceptance of a credit card for payment of property taxes. Following an authorization pursuant to the preceding sentence, the county shall, upon approval of the board of supervisors, execute a contract with one or more credit card issuers or draft purchasers. The contract shall provide for all of the following:

(1) The respective rights and duties of the county, and card issuers and draft purchasers regarding the presentment, acceptability, and payment of credit card drafts.

(2) The establishment of a reasonable means by which to facilitate payment settlements.

(3) The payment to the card issuer or draft purchaser of a reasonable fee or discount.

(4) Other matters appropriately included in contracts with respect to the purchase of credit card drafts as may be agreed upon by the parties to the contract.

(c) The honoring of a credit card pursuant to subdivision (b) shall constitute payment of the tax as of the date the credit card is honored, provided the credit card draft is paid following its due presentment to a card issuer or draft purchaser.

(d) The county may impose a fee for the use of a credit card sufficient in amount to provide for the recovery of fees or discounts paid by the county under paragraph (3) of subdivision (b) and all other costs incurred by the county in providing for payment by credit. Fees imposed under this subdivision shall be approved by the board of supervisors.

(e) If any credit card draft is not paid following due presentment to a card issuer or draft purchaser or is charged back to the county for any reason, any record of payment made shall be null and void. Any receipt issued in acknowledgment of payment shall also be null and void. The obligation of the cardholder shall continue as an outstanding obligation as though no payment had been attempted.

(f) Upon notice of nonpayment of the credit card draft, the tax collector may charge the person who attempted the payment a fee not to exceed the costs of processing the draft, providing notice of nonpayment to that person, and making required cancellations on the tax roll. The amount of the fee shall be set by the board of supervisors pursuant to Section 54986 of the Government Code, and may be added to the tax bill and collected in the same manner as costs recovered pursuant to Section 2621. Fees imposed under this subdivision shall be approved by the board of supervisors.

History.—Added by Stats. 1992, Ch. 523, in effect January 1, 1993. Stats. 1998, Ch. 497 (SB 2233), in effect January 1, 1999, substituted "may" for "shall" before "impose a fee" in the first sentence of subdivision (d).

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2512. Remittance by mail. [Repealed by Stats. 1992, Ch. 523, in effect January 1, 1993.]

2512. Remittance. (a) If a remittance to cover a payment required by law to be made to a taxing agency prior to a specified date and hour is (a) deposited in the United States mail in a sealed envelope, properly addressed with the required postage prepaid, or (b) deposited for shipment with an independent delivery service that is an Internal Revenue Service designated delivery service or has been approved by the tax collector, in a sealed envelope or package, properly addressed with the required fee prepaid, delivery of which shall not be later than 5 p.m. on the next business day after the effective delinquent date, the remittance shall be deemed received on the date shown by the post office cancellation mark stamped upon the envelope containing the remittance, or the independent delivery service shipment date shown on the packing slip or air bill attached to the outside of the envelope or package containing the remittance, or on the date it was mailed if proof satisfactory to the tax collector establishes that the mailing occurred on an earlier date. The taxing agency is not required to accept a payment actually received in the mail if it is received more than 30 days after the date and time set by law for the payment.

(b) If a remittance to cover a payment, required by law to be made to a taxing agency prior to a specified date and hour, is made by an electronic payment option, such as wire transfer, telephoned credit card, or electronic Internet means, the remittance shall be deemed received on the date the transaction was completed by the taxpayer, if the remittance was made on the taxing agency's authorized Internet Web site or via the taxing agency's authorized telephone number. Proof of completion of the transaction in the form of a confirmation number or other convincing evidence shall be presented by the taxpayer to the satisfaction of the tax collector. This subdivision does not apply to payments by electronic fund transfer as provided in Sections 2503.1 and 2503.2.

(c) This section does not, for purposes of applying subdivision (a) of Section 3707, apply to a remittance sent by mail, by independent delivery service, or by electronic payment option for the redemption of tax-defaulted property.

History.—Added by Stats. 1968, p. 1423, in effect November 13, 1968. Stats. 1970, p. 1428, in effect November 23, 1970, added "actually received in the mail" between "payment" and "if" in the second sentence of the first paragraph. Stats. 1971, p. 190 in effect March 4, 1972, substituted "tax collector or redemption officer" for "agency" in the first sentence. Stats. 1974, Ch. 1101, p. 2340, in effect January 1, 1975, deleted "or redemption officer" after "tax collector" in the first sentence. Stats. 1992, Ch. 523, in effect January 1, 1993, renumbered the section which was formerly numbered 2512.5. Stats. 1994, Ch. 705, in effect January 1, 1995, deleted "before being delinquent" after "hour", deleted "on the date the same becomes delinquent," after "prepaid," and deleted "before delinquency" after "received" in the first sentence; and added the third sentence. Stats. 1999, Ch. 941 (SB 1231), in effect January 1, 2000, added "(a)" between "is" and "deposited", added "or (b) deposited for shipment with an independent delivery service that is an Internal Revenue Service designated delivery service or has been approved by the tax collector in a sealed envelope or package, properly addressed with the required fee prepaid, delivery of which shall not be later than 5 p.m. on the next business day after the effective delinquent date" after "prepaid", added ", or the independent delivery service shipment date shown on the packing slip or air bill attached to the outside of the envelope or package containing the remittance," before "or on the date it was mailed" in the first sentence; and added "or by independent deliver service" after "mail" in the third sentence. Stats. 2000, Ch. 135 (AB 2539), in effect January 1, 2001, added a comma after "collector" in the first sentence and deleted "such" after "accept" in the second sentence. Stats. 2001, Ch. 86 (AB 594), in effect January 1, 2002, designated the first paragraph as subdivision (a), added subdivision (b), designated the former third sentence of the first paragraph as subdivision (c), and substituted "does" for "shall" after "section", substituted a comma for "or" after "mail", and added ", or by electronic payment option" after "service" therein. Stats. 2009, Ch. 17 (SB 823), in effect January 1, 2010, added ", if the . . . authorized telephone number" after "by the taxpayer" in the first sentence of subdivision (b).

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2513. Application or claim by mail. If an application, tax statement or claim for credit or refund required by law to be filed with a taxing agency on or before a specified date is filed with the taxing agency through the United States mail, properly addressed with the required postage prepaid, it shall be deemed filed on the date shown by the post office cancellation mark stamped on the envelope containing it, or on the date it was mailed if proof satisfactory to the tax collector establishes that the mailing occurred on an earlier date.

If an application, tax statement or claim for credit or refund required by law to be filed with the taxing agency on or before a specified time on a specified date is sent through the United States mail, properly addressed with the required postage prepaid, and the cancellation mark is placed on the envelope after it is deposited in the mail:

(a) Where the cancellation mark shows both date and time, the application, tax statement or claim for credit or refund shall be deemed filed on the date shown by the cancellation mark and by the time specified by law for that date.

(b) Where the cancellation mark shows only the date, the application, tax statement or claim for credit or refund shall be deemed filed within the time and date specified when the cancellation mark bears a date on or before the specified date of filing.

History.—Added by Stats. 1961, p. 939, in effect September 15, 1961. Stats. 1971, p. 191, in effect March 4, 1972, added "the required" before "postage" and substituted "tax collector or redemption officer" for "agency" in the first sentence of the first paragraph and added "the required" before "postage" in the first sentence of the second paragraph. Stats. 1974, Ch. 1101, p. 2340, in effect January 1, 1975, deleted "or redemption officer" after "tax collector" in the first sentence of the first paragraph.

2514. Application of amount entered on certificate of eligibility. (a) Upon receipt of a certificate of eligibility described in Section 20602, Section 20639.6, or Section 20640.6 signed by the claimant, the claimant's spouse, or authorized agent appointed under regulations adopted by the Controller pursuant to Section 20603 or Section 20640.7, the tax collector shall ascertain whether the amount of money entered on the certificate by such claimant or agent, when added to other amounts available for such purpose, are sufficient to pay the amount due and owing.

If such is the case, the tax collector or his or her designee shall countersign the certificate and mark the tax paid. Once signed and countersigned, a certificate of eligibility shall be deemed a negotiable instrument for purposes of all laws of this state, as specified in subdivision (d) of Section 20602. Upon acceptance of such a certificate:

(1) The tax collector shall enter the fact that taxes on the property have been postponed in appropriate columns on the roll. In the case of the secured roll, this information may be entered in that portion of the roll which has been designated for tax default information required by Section 3439.

(2) In the case of a certificate of eligibility issued pursuant to Section 20602, the tax collector shall determine if the property described in the certificate of eligibility is subject to a lien recorded pursuant to Section 16182 of the Government Code. If the property is not subject to such a lien, the tax collector shall enter the amount paid by use of the certificate, the date of such payment, the Controller's identification number shown on the certificate of eligibility, the address of the property covered by the certificate, and the name of the claimant as shown on the certificate on a "notice of lien for postponed property taxes" form which shall be provided by the Controller. The tax collector shall thereafter forward such notice of lien form to the assessor.

(3) 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 amount of money entered on the certificate.

The auditor, treasurer, or disbursing officer shall send a check in the amount of money entered on the certificate to said claimant within 30 days following the date on which the installment is paid by the lender or the certificate of eligibility is received from the claimant, whichever is later.

(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 claimant.

(c) Notwithstanding any other provision in this section, any action required of a local agency by this section in order to give effect to the Senior Citizens Mobilehome Property Tax Postponement Law (Chapter 3.3 (commencing with Section 20639) of Part 10.5 of Division 2), and that has been determined by the Commission on State Mandates to be a reimbursable mandate, shall be optional.

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.

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2515. Application by assessor upon receipt of notice of lien for postponed property taxes. (a) Upon receipt of a "notice of lien for postponed property taxes" from the tax collector, the assessor 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 such property, the fact that the taxes on the property have been postponed and the Controller's identification number, and shall, when 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 of such 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).

2516. Notation of penalty to be entered on assessment records. Upon the failure of a transferee to file a change in ownership statement required by Section 480, the assessor or the auditor shall immediately enter on the assessment records applicable to the real property, the fact that a penalty has been added to the assessment roll and specify the date and amount thereof.

History.—Added by Stats. 1979, Ch. 242, in effect July 10, 1979.

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