California Government Code

§ 16182

GOV § 16182 Effective Jan 1, 2019Div. 4 · Title 2 · Part 1 · Ch. 5 · Art. 1

Statute text

(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 California when funds are transferred to the county by the Controller upon the real property or a manufactured home situated on real property owned by the claimant for which property taxes have been postponed. In the case of a residential dwelling which is part of a larger parcel taxed as a unit, such as a duplex, farm, or multipurpose or multidwelling building, the lien shall be against the entire tax parcel. In the case of a manufactured home situated on real property not owned by the claimant, the state’s interests shall be secured by a security agreement in favor of the State of California.

(b)In the case of real property and a manufactured home situated on real property owned by the claimant:

(1)The lien shall be evidenced by a notice of lien for postponed property taxes executed by the Controller, or the authorized delegate of the Controller, and shall secure all sums paid or owing pursuant to this chapter, including amounts paid subsequent to the initial payment of postponed taxes on the real property described in the notice of lien.

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Legislative history

Amended by Stats. 2018, Ch. 896, Sec. 3. (SB 1130) Effective January 1, 2019.