California § 2515. 2515. (Amended by Stats. 2017, Ch. 387, Sec. 19.)

California Statutes

§ 2515. — 2515. (Amended by Stats. 2017, Ch. 387, Sec. 19.)

California § 2515.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 1.DIVISION 1. PROPERTY TAXATION

Part 5.PART 5. COLLECTION OF TAXES

Ch. 1.CHAPTER 1. Medium of Payment

This text of California § 2515. (2515. (Amended by Stats. 2017, Ch. 387, Sec. 19.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 2515. (2026).

Text

(a)Upon receiving a copy of the “notice of lien for postponed property taxes” from the Controller, the assessor shall maintain a record of the fact that the taxes on the property have been postponed and the Controller’s identification number and shall, if such record reveals a change in the ownership status of the property subsequent to the date of entry of the postponement information thereon, notify the Controller within 60 days of processing the change in the ownership status in the manner prescribed by the Controller.

(b)From the time of recordation of the notice of lien pursuant to Section 16182 of the Government Code, the lien for postponed property taxes shall be deemed to impart constructive notice of the contents thereof to subsequent purchasers, mortgagees, lessees, and o

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(a)
Upon receiving a copy of the “notice of lien for postponed property taxes” from the Controller, the assessor shall maintain a record of the fact that the taxes on the property have been postponed and the Controller’s identification number and shall, if such record reveals a change in the ownership status of the property subsequent to the date of entry of the postponement information thereon, notify the Controller within 60 days of processing the change in the ownership status in the manner prescribed by the Controller.
(b)
From the time of recordation of the notice of lien pursuant to Section 16182 of the Government Code, the lien for postponed property taxes shall be deemed to impart constructive notice of the contents thereof to subsequent purchasers,
mortgagees, lessees, and other lienors.

Legislative History

Amended by Stats. 2017, Ch. 387, Sec. 19. (SB 205) Effective January 1, 2018.

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Bluebook (online)

California § 2515., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/2515..