California Revenue and Taxation Code 2514 – (a) Upon receipt of the payment by the Controller described in …
(a) Upon receipt of the payment by the Controller described in Section 20602, 20630, 20639.6, or 20640.6, the following shall occur:
(1) The tax collector shall maintain a record of the fact that taxes on the property have been postponed. In the case of the secured roll, this information may be entered in that portion of the roll which has been designated for tax default information as required by Section 3439.
Terms Used In California Revenue and Taxation Code 2514
- Controller: means the State Controller. See California Revenue and Taxation Code 21
- County: includes city and county. See California Revenue and Taxation Code 15
(2) With respect to a claimant whose property taxes are paid by a lender from an impound, trust, or other type of account described in § 2954 of the Civil Code, the tax collector shall notify the auditor of the claimant’s name and address, and the duplicate amount of money the Controller paid to the tax collector.
The county auditor, treasurer, or disbursing officer shall refund the amount of money, based on the payment by the Controller, to the claimant within 60 days of the replicated payment.
(b) The procedures established by this chapter shall not be construed to require a lender to alter the manner in which a lender makes payment of the property taxes of such a claimant.
(Amended by Stats. 2018, Ch. 896, Sec. 9. (SB 1130) Effective January 1, 2019.)