Title RTC, California Rev. & Tax. Code

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 that amount from the claimant, the estate of any decedent claimant, or any person who was a coten…

This chapter shall become operative on July 1, 2019. (Added by Stats. 2018, Ch. 896, Sec. 15. (SB 1130) Effective January 1, 2019.)

As used in this part, “manufactured home” means a manufactured home as defined in Section 18007 of the Health and Safety Code that was constructed on or after June 15, 1976. “Manufactured home” includes both of the following: (a) A manufactured home which has become real property…

(a) Subject to the limitations provided in Chapter 1 (commencing with Section 20501) or Chapter 2 (commencing with 20581), a claimant may file with the Controller a claim for postponement of a sum equal to but not exceeding the amount of property taxes for the fiscal year for whi…

The Controller may require security for the postponement of property taxes pursuant to this chapter of the following: (a) A security interest in the manufactured home in the form and manner prescribed by the Controller. (b) (1) Any other additional security interest created and p…

(a) Upon receipt of the information described in Section 20639.9, the Controller shall determine whether the state’s interest would be adequately protected if postponement is granted, and, if so, the Controller shall make payments directly to the county tax collector for the prop…

The Controller shall prescribe the manner in which a claimant eligible under this chapter, who for any reason is incapacitated, may appoint his or her spouse or authorized agent, or have any such person appointed for the claimant, for all purposes of postponement of property taxe…

The claim for postponement shall be filed after October 1 of the fiscal year in which the postponement is claimed and on or before February 10 of that fiscal year. If February 10 falls on Saturday, Sunday, or a legal holiday, the date is extended to the next business day. (Added …

Each claimant applying for postponement under this chapter shall file a claim under penalty of perjury with the Controller on a form supplied by the Controller. The claim shall contain all of the following: (a) All information required under Section 20621. (b) A copy of the Certi…

It is hereby declared to be the purpose of this chapter to provide an alternative procedure for the collection of property taxes on the secured roll after the second installment of such taxes is delinquent. It is further declared to be the object of this alternative procedure to …

The procedure authorized by this chapter may be placed in effect in any county by resolution of the board of supervisors adopted on or before August 1st preceding the lien date of the taxes to which the provisions of this chapter are to apply or, at any time, by resolution of the…

When this alternative method of collection of taxes on the secured roll is adopted all entries formerly required by law to be made on the delinquent roll shall thereafter be made on the secured roll except that after the date of the declaration of default for delinquent taxes the…

Annually, on or before June 1st, the auditor shall (a) Compute and enter the delinquent penalties and costs on the secured roll. (b) Charge the tax collector with the penalties and costs. (c) Deliver the secured roll duly certified to the tax collector. (Amended by Stats. 1976, C…

Annually, on or before August 10th, the tax collector shall make a collections report on the secured roll and, if one is prepared, the delinquent roll, and make it or them available to the auditor for purposes of audit. (Amended by Stats. 1976, Ch. 142.)

The auditor shall then administer an oath to the tax collector, to be written and subscribed on the secured roll, that all property on the secured roll on which taxes have been paid has been credited with the payment on the secured roll. (Added by Stats. 1949, Ch. 239.)

The auditor shall foot the amount unpaid on the secured roll, credit the tax collector with the amount, and have a final settlement with him. (Added by Stats. 1949, Ch. 239.)

If the roll is transferred from one collector to another, the auditor shall credit the one and charge the other with the amount outstanding. (Added by Stats. 1949, Ch. 239.)

If the tax collector refuses or neglects for five days to make payments or settlements as required in this division, he is liable for the full amount of taxes charged against him. (Added by Stats. 1949, Ch. 239.)

The district attorney shall bring suit against the tax collector and his sureties for this amount. The controller or the board of supervisors may require the district attorney to bring this suit if he neglects his duty. After the suit is commenced, no credit shall be made to the …

The roll, showing unpaid taxes against any property, is prima facie evidence of the assessment, the property assessed, the delinquency, the amount of taxes due and unpaid, and that there has been compliance with all forms of law relating to assessment and levy of the taxes. (Adde…

No person, other than the manufacturer who has received authorization to sell the motor vehicle in California or a person authorized by the manufacturer, shall install a vehicle emission control label on any motor vehicle. No person shall remove, alter, deface, obscure, or destro…