Rev. & Tax. Code, § 2515 · Chapter 1. Medium of Payment
Rev. & Tax. Code, § 2515
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(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.
Notes and commentary — not statutory text
History
Amended by Stats. 2017, Ch. 387, Sec. 19. (SB 205) Effective January 1, 2018.
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=2515.
- Text hash
- sha256 7e9ea75b9f9549f54163dda595cb1f7d46b01f7cfe73e19da597bc6c38bf2bf5
- 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
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Revenue and Taxation Code
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