CHAPTER 5. Payment of Postponed Property Taxes

Heading of Chapter 5 renumbered from Chapter 6 by Stats. 1982, Ch. 454, Sec. 61.

§§ 16180–16202 · 15 sections

1. ARTICLE 1. Payments and Liens §§ 16180–16187 · 9 sections

   • § 16180 (a) There is hereby created in the State Treasury a Senior Citizens and Disabled Citizens Property Tax Postponement Fund. The fund shall be an interest-bearing…
   • § 16181 (a) The Controller shall maintain a record of all properties against which a notice of lien for postponed property taxes has been recorded. The record shall…
   • § 16181.5 For purposes of this chapter, “real property” shall include possessory interests in real property for which property taxes have been postponed pursuant to the…
   • § 16182 (a) All sums paid by the Controller under the provisions of this chapter, together with interest thereon, shall be secured by a lien in favor of the State of…
   • § 16183 (a) From the time a payment is made pursuant to Section 16180, the amount of that payment shall bear interest at a rate (not compounded), determined as…
   • § 16184 (a) The Controller shall reduce the amount of the obligation secured by the lien or security agreement against the real property or manufactured home by the…
   • § 16186 (a) If at any time the amount of the obligation secured by the lien for postponed property taxes is paid in full or otherwise discharged, the Controller, or…
   • § 16186.5 In the event that a payment which is made to satisfy an obligation secured by a lien for postponed property taxes exceeds the amount owing to the state, the…
   • § 16187 (a) In the event of a judicial foreclosure of any lien senior in priority to the lien provided by Section 16182, notice shall be given the Controller, in such…
2. ARTICLE 2. Delinquency §§ 16190–16192 · 3 sections

   • § 16190 All amounts owing pursuant to Article 1 (commencing with Section 16180) of this chapter shall become due if any of the following occurs: (a) The claimant, who…
   • § 16191 The amounts paid pursuant to Section 16180 shall continue to draw interest but amounts owing pursuant to Article 1 (commencing with Section 16180) of this…
   • § 16192 If, at any time, a person meeting the requirements of subdivision (a) or (c) of Section 16191 elects, or any surviving spouse described in subdivision (b) of…
3. ARTICLE 3. Enforcement and Foreclosure §§ 16200–16202 · 3 sections

   • § 16200 In the event that the Controller receives the notice described in Section 16187 of this code or Section 3375 of the Revenue and Taxation Code, the Controller…
   • § 16201 If the Controller, by reason of the notice described in Section 3375 of the Revenue and Taxation Code or by reason of information from any other source,…
   • § 16202 Notwithstanding any other provision of law, in the event that the state acquires an interest in real property pursuant to subdivision (b) of Section 16200, the…