Is Cal. Rev. & Tax. Code § 20814 — Deferment still in force?

Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 20814 — Deferment

Cal. Rev. & Tax. Code § 20814

Type: Statute
Source: California Revenue and Taxation Code
Jurisdiction: California
Date: 2012-01-01
Current through: Nov 2, 2026 (California Legislative Counsel)

(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.

Citator

Cal. Rev. & Tax. Code § 20814 — Deferment is in force in the current edition of the Code, and nothing recorded condemns it.

(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.