Rev. & Tax. Code, § 20640.12 · Chapter 3.5. Senior Citizens Possessory Interest Holder Property Tax Postponement Law
Rev. & Tax. Code, § 20640.12
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
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.
Notes and commentary — not statutory text
History
Added by Stats. 1978, Ch. 576.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=20640.12.
- Text hash
- sha256 47daf2acd254203b6df835758f5ad97d7732211b65af97dbdbf7ed1ba0c65867
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.