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California Laws | Revenue and Taxation Code
DIVISION 2. OTHER TAXES
PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW

20630.5. Claims made under this chapter shall be filed with the Controller after May 15 of the calendar year in which the fiscal year for which postponement is claimed begins, and on or before December 10 of such fiscal year. If December 10th falls on Saturday, Sunday or a legal holiday, the date is extended to the next business day. The claim shall be on a form supplied by the Controller and shall contain: (18705)

(a) Evidence acceptable to the Controller that the individual was an eligible claimant. (18706)

(b) A statement showing the household income for the period set forth in subdivision (b) of Section 20503. (18707)

(c) A statement describing the residential dwelling. (18708)

(d) Any other information necessary for the Controller to determine eligibility under this chapter. (18709)

20632. The Controller shall maintain a record of all persons who have received postponement amounts pursuant to this chapter. Such record shall include the name and address of the claimant, the name and address of the cooperative housing corporation and any other information deemed necessary by the Controller for administration purposes. (18710)

20633. If the interests of the state are adequately protected, the Controller may subordinate the state's security for amounts postponed under this chapter. (18711)

20634. All amounts postponed pursuant to this chapter shall be due if any of the following occurs: (18712)

(a) The claimant ceases to occupy the cooperative residential unit, or sells or otherwise disposes of shares in the cooperative housing corporation. (18713)

(b) The claimant dies. However, if the surviving spouse or another person eligible to postpone pursuant to this chapter continues to occupy the cooperative residential unit, then the postponed amounts shall not be due unless such person dies, ceases to occupy the residential unit, or the shares are sold, or otherwise transferred. (18714)

(c) The failure of the claimant or the cooperative housing corporation to perform those acts specified in the recognition agreement, or the failure of the claimant to perform those acts required by a security interest holder which is senior to the state's security interest for postponed amounts. (18715)

(d) Postponement was erroneously allowed because eligibility requirements were not met. (18716)

20635. The Controller shall reduce the amount postponed pursuant to this chapter by the amounts of any payment received for that purpose and by notification by the Franchise Tax Board of assistance payable pursuant to Chapter 1 (commencing with Section 20501). The Controller shall increase the amount postponed to reflect subsequent postponement payments pursuant to this chapter and accrued interest. (18717)

20636. If a surviving spouse becomes eligible to postpone property taxes pursuant to this chapter, any postponement payments to such person shall be added to the postponement amounts paid to the deceased spouse. (18718)

20637. 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: (18719)

(a) Demand payment of such amount from the claimant, the estate of any decedent claimant, or any person who was a co-owner with the claimant of the cooperative housing corporation shares. (18720)

(b) Direct the Department of General Services to sell any property, including shares in the cooperative housing corporation, pledged by the claimant as security for postponement. The cooperative housing corporation from which the shares were issued shall have first opportunity to purchase at fair market value any shares in the cooperative housing corporation offered for sales under this subdivision, according to a procedure set forth by the Controller in the Recognition Agreement prepared pursuant to paragraph (2) of subdivision (b) of Section 20630. (18721)

(c) Request the Attorney General to bring an action against the claimant to recover amounts postponed under this chapter by the claimant. (18722)

20638. Upon request of a person who has postponed pursuant to this chapter, or an agent of such person, or an agent of the affected cooperative housing corporation, the Controller shall issue such person a written statement showing the total amount postponed, together with accrued interest. The Controller may establish a reasonable fee, not to exceed ten dollars ($10) for the provision of the statement of postponement status provided by this section. (18723)

CHAPTER 3.3. SENIOR CITIZENS MOBILEHOME PROPERTY TAX POSTPONEMENT LAW (20639-20639.12) (18724)(Text)

20639. This chapter shall be known and may be cited as the "Senior Citizens Mobilehome Property Tax Postponement Law." (18725)

20639.1. (a) Unless the context otherwise requires or unless otherwise provided in this chapter, the definitions given in Chapter 1 (commencing with Section 20501) and Chapter 2 (commencing with Section 20581) shall govern the construction of this chapter. (18726)

(b) Unless the context otherwise dictates or unless otherwise provided in this chapter, the provisions of Chapter 1 (commencing with Section 101) and Chapter 2 (commencing with Section 155) of Part 1 of Division 1 of this code, Section 2931c of the Civil Code, Chapter 4.5 (commencing with Section 14735) of Part 5.5 of Division 3 of Title 2 of the Government Code, Chapter 6 (commencing with Section 16180) of Part 1 of Division 4 of Title 2 of the Government Code, Division 13 (commencing with Section 17000) of the Health and Safety Code, and Division 9 (commencing with Section 9101) of the Commercial Code shall be applicable to property tax postponements made pursuant to this chapter. (18727)

20639.2. (a) As used in this part, "mobilehome" means a mobilehome, as defined in Sections 18008 and 18211 of the Health and Safety Code, to which one of the following applies: (18728)

(1) It was first sold new on or after July 1, 1980. (18729)

(2) It was first sold new on or before June 30, 1980, and with respect to which the license fee required to be paid pursuant to Part 5 (commencing with Section 10701) of Division 2 has been delinquent for 120 days or more. (18730)

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