California Revenue and Taxation Code CHAPTER 3 - Financing

• Section 20820.
  A participating county may charge an application fee from a claimant upon that claimant’s submission of an application form to participate in the program, consistent...
• Section 20821.
  (a) A participating county shall charge claimants interest on the amount of property taxes deferred pursuant to this part. The effective annual interest rate shall be...
• Section 20822.
  Each participating county shall establish a Property Tax Deferral Fund within its treasury. Expenditures from this fund shall be for the sole purposes of making...
• Section 20823.
  (a) The deferment of property taxes pursuant to this chapter shall not affect the obligation of a borrower to continue to make payments to a lender...
• Section 20824.
  If the deferment claim is filed timely, then any delinquent penalties and interest for that fiscal year shall be canceled unless the failure to perfect...
• Section 20825.
  If a property tax deferment repayment is made to satisfy an obligation secured by a lien for property tax deferment, and the repayment exceeds the...

Last modified: October 22, 2018