{"code":"GOV","codeName":"Government Code","section":"16181.5","citation":"Gov. Code, § 16181.5","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"TITLE 2. GOVERNMENT OF THE STATE OF CALIFORNIA [8000. - 22980.]","url":"https://blackletter.si/government-code/title-2"},{"name":"DIVISION 4. FISCAL AFFAIRS [16100. - 17700.]","url":"https://blackletter.si/government-code/title-2/division-4"},{"name":"PART 1. FUNDS FOR SUBVENTIONS [16100. - 16202.]","url":"https://blackletter.si/government-code/title-2/division-4/part-1"},{"name":"CHAPTER 5. Payment of Postponed Property Taxes [16180. - 16202.]","url":"https://blackletter.si/government-code/title-2/division-4/part-1/chapter-5"},{"name":"ARTICLE 1. Payments and Liens [16180. - 16187.]","url":"https://blackletter.si/government-code/title-2/division-4/part-1/chapter-5/article-1"}],"history":"Added by Stats. 1978, Ch. 576.","effective":null,"html":"<p>For purposes of this chapter, “real property” shall include possessory interests in real property for which property taxes have been postponed pursuant to the provisions of Chapter 3.5 (commencing with Section <a href=\"/gov/20640\">20640</a>) of Part 10.5 of Division 2 of the Revenue and Taxation Code.</p>","text":"For purposes of this chapter, “real property” shall include possessory interests in real property for which property taxes have been postponed pursuant to the provisions of Chapter 3.5 (commencing with Section 20640) of Part 10.5 of Division 2 of the Revenue and Taxation Code.","otherVersions":[],"url":"https://blackletter.si/government-code/payments-and-liens-16181-5","source":"California Legislative Information bulk export (pubinfo)"}