Is Cal. Rev. & Tax. Code § 2515 — Medium of Payment still in force?

Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 2515 — Medium of Payment

Cal. Rev. & Tax. Code § 2515

Type: Statute
Source: California Revenue and Taxation Code
Jurisdiction: California
Date: 2018-01-01
Current through: Nov 2, 2026 (California Legislative Counsel)

Citator

Cal. Rev. & Tax. Code § 2515 — Medium of Payment is in force in the current edition of the Code, and nothing recorded condemns it.

(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.