California Statutes
§ 20814. — 20814. (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. 2. CHAPTER 2. Deferment
(a)A participating county shall reduce the amount secured by the lien provided for in subdivision (e) of Section 20811 by the amount of any payment received for that purpose. Payments shall be applied to the oldest deferral amount in order of lien recordation date until paid in full.
(b)A participating county shall increase the amount secured by that lien to reflect the accrual of interest on the
property taxes deferred, or any subsequent deferral of property taxes made with respect to that residential dwelling pursuant to a claim of that claimant.
(c)A participating county shall annually adjust the lien as described in this section.
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California § 20814. (20814. (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.