California Statutes
§ 20804. — 20804. (Added by Stats. 2011, Ch. 369, Sec. 3.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 10.6. PART 10.6. COUNTY DEFERRED PROPERTY TAX PROGRAM FOR SENIOR CITIZENS AND DISABLED CITIZENS·Ch. 1. CHAPTER 1. General Provisions and Definitions
(a)“Owner of a residential dwelling” includes all of the following:
(1)An individual with an ownership interest of a vendee, who is in possession of the residential dwelling under a land sale contract, provided that the contract or memorandum thereof is recorded, and only from the date of recordation of the contract or memorandum thereof in the office of the county recorder of a participating county
in which the residential dwelling is located.
(2)An individual with an ownership interest of a holder of a life estate in the residential dwelling, provided that the instrument creating the life estate is recorded, and only from the date of recordation of that instrument in the office of the county recorder of a participating county in which the residential dwelling is located.
(3)If
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California § 20804. (20804. (Added by Stats. 2011, Ch. 369, Sec. 3.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 2011, Ch. 369, Sec. 3. (AB 1090) Effective January 1, 2012.