California Revenue and Taxation Code 3375 – The county tax collector or assessor, whichever is applicable, shall …
The county tax collector or assessor, whichever is applicable, shall notify the Controller within 60 days, in the manner as the Controller shall direct, of all property subject to a “Notice of Lien for Postponed Property Taxes” recorded pursuant to § 16182 of the Government Code and for which notice of any of the following has been expeditiously processed:
(a) Becomes tax defaulted subsequent to the date of entry on the secured roll of the information required by subdivision (a) of Section 2514; or
Terms Used In California Revenue and Taxation Code 3375
- Controller: means the State Controller. See California Revenue and Taxation Code 21
- County: includes city and county. See California Revenue and Taxation Code 15
- Lien: A claim against real or personal property in satisfaction of a debt.
(b) The claimant of which transfers ownership or changes his or her mailing address, and the property is a residential property; or
(c) The claimant of which has been determined to be deceased.
(Amended by Stats. 2014, Ch. 703, Sec. 19. (AB 2231) Effective September 28, 2014.)