California Revenue and Taxation Code CHAPTER 3.3 - Senior Citizens Mobilehome Property Tax Postponement Law

• Section 20639.
  This chapter shall be known and may be cited as the “Senior Citizens Mobilehome Property Tax Postponement Law.”(Added by Stats. 1983, Ch. 1051, Sec. 21.)
• Section 20639.1.
  (a) Unless the context otherwise requires or unless otherwise provided in this chapter, the definitions given in Chapter 1 (commencing with Section 20501) and Chapter 2...
• Section 20639.2.
  (a) As used in this part, “mobilehome” means a mobilehome, as defined in Sections 18008 and 18211 of the Health and Safety Code, to which one...
• Section 20639.10.a.
  The Controller shall maintain a record of all persons who have received postponement amounts pursuant to this chapter. That record shall include the name and...
• Section 20639.11.
  All amounts postponed pursuant to this chapter shall be due if any of the following occurs:(a) The claimant ceases to occupy the residential dwelling as the...
• Section 20639.12.
  If the Controller determines that amounts postponed under this chapter have become due and payable, the Controller may take any or all of the following...

Last modified: October 22, 2018