Rev. & Tax. Code, § 2514 · Chapter 1. Medium of Payment
Rev. & Tax. Code, § 2514
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) Upon receipt of the payment by the Controller described in Section 20602, 20630, 20639.6, or 20640.6, the following shall occur:
(1) The tax collector shall maintain a record of the fact that taxes on the property have been postponed. In the case of the secured roll, this information may be entered in that portion of the roll which has been designated for tax default information as required by Section 3439.
(2) With respect to a claimant whose property taxes are paid by a lender from an impound, trust, or other type of account described in Section 2954 of the Civil Code, the tax collector shall notify the auditor of the claimant’s name and address, and the duplicate amount of money the Controller paid to the tax collector.
The county auditor, treasurer, or disbursing officer shall refund the amount of money, based on the payment by the Controller, to the claimant within 60 days of the replicated payment.
(b) The procedures established by this chapter shall not be construed to require a lender to alter the manner in which a lender makes payment of the property taxes of such a claimant.
Notes and commentary — not statutory text
History
Amended by Stats. 2018, Ch. 896, Sec. 9. (SB 1130) Effective January 1, 2019.
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=2514.
- Text hash
- sha256 54ad3edff6254012eb69262b4a90fad854af6ddd1491389f14c4caee1cc7ba89
- 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
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Revenue and Taxation Code
- Rev. & Tax. Code, § 3439Printed as Section 3439
- Rev. & Tax. Code, § 20602Printed as Section 20602, 20630, 20639.6, or 20640.6
- Rev. & Tax. Code, § 20630Printed as Section 20602, 20630, 20639.6, or 20640.6
- Rev. & Tax. Code, § 20639.6Printed as Section 20602, 20630, 20639.6, or 20640.6
- Rev. & Tax. Code, § 20640.6Printed as Section 20602, 20630, 20639.6, or 20640.6
Cited by 4 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 2514. Each shows the citation as that text prints it.
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.