Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 20640.12 — Senior Citizens Possessory Interest Holder Property Tax Postponement Law
Cal. Rev. & Tax. Code § 20640.12
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
If the Controller determines that amounts postponed under this chapter have become due and payable, the Controller may take any or all of the following actions:
Citator
Cal. Rev. & Tax. Code § 20640.12 — Senior Citizens Possessory Interest Holder Property Tax Postponement Law is in force in the current edition of the Code, and nothing recorded condemns it.
If the Controller determines that amounts postponed under this chapter have become due and payable, the Controller may take any or all of the following actions:
(a) Demand payment of such amount from the claimant, the estate of any decedent claimant, or any person who was a cotenant with the claimant pursuant to the possessory interest agreement.
(b) Direct the Department of General Services to sell any property pledged by the claimant as security for postponement.
(c) Request the Attorney General to bring an action to recover amounts postponed under this chapter by the claimant.
(d) Utilize any or all of the enforcement and foreclosure provisions set forth in Article 3, Chapter 6 of Part 1 of Division 4 of Title 2 of the Government Code.