California Revenue and Taxation Code 20603 – The Controller shall prescribe the manner in which a claimant …
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The Controller shall prescribe the manner in which a claimant eligible under this chapter, who for any reason is incapacitated, may appoint his or her spouse or an authorized agent, or have any such person appointed for such claimant, for all purposes of claiming and receiving postponement of property taxes.
(Amended by Stats. 2015, Ch. 391, Sec. 12. (SB 801) Effective January 1, 2016.)
Terms Used In California Revenue and Taxation Code 20603
- Controller: means the State Controller. See California Revenue and Taxation Code 21
- Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19
- Spouse: includes "registered domestic partner" as required by §. See California Revenue and Taxation Code 12.2