California Government Code ARTICLE 1 - Payments and Liens

• Section 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 fund....
• Section 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...
• Section 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 provisions...
• Section 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...
• Section 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...
• Section 16184.
  (a) The Controller shall reduce the amount of the obligation secured by the lien against the real property by the amount of any payments received for...
• Section 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...
• Section 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...
• Section 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...

Last modified: October 22, 2018