Chapter 3.3. Senior Citizens Mobilehome Property Tax Postponement Law of California Revenue And Taxation Code >> Division 2. >> Part 10.5. >> Chapter 3.3.
This chapter shall be known and may be cited as the "Senior
Citizens Mobilehome Property Tax Postponement Law."
(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.
(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.
(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:
(1) It was first sold new on or after July 1, 1980.
(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.
(3) It was first sold new on or before June 30, 1980, and a
request for voluntary transfer to local property taxation was made
pursuant to Section 18119 of the Health and Safety Code.
(b) As used in this chapter, "postponement" refers to mobilehome
loans established prior to February 20, 2009.
The Controller shall maintain a record of all persons who
have received postponement amounts pursuant to this chapter. That
record shall include the name and address of the claimant, the name
and address of the legal owner of the mobilehome, the name and
address of any other party whose consent is required by this chapter,
and any other information deemed necessary by the Controller for
administration purposes.
All amounts postponed pursuant to this chapter shall be
due if any of the following occurs:
(a) The claimant ceases to occupy the residential dwelling as the
principal place of residence, sells, or otherwise disposes of his or
her mobilehome.
(b) The claimant dies. However, if the surviving spouse was
previously approved pursuant to this chapter continues to occupy the
mobilehome, then the postponed amounts shall not be due unless that
person dies or ceases to occupy the residential dwelling.
(c) The failure of a claimant to perform those acts required by
the legal owner or junior lienholder.
(d) The claimant allows any subsequent taxes to remain unpaid or
to be transferred to the unsecured roll.
(e) Postponement was erroneously allowed because eligibility
requirements were not met.
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 cotenant with the
claimant pursuant to the registration card.
(b) Direct the Department of General Services to seize and 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 other enforcement and foreclosure
provisions set forth in Article 3 (commencing with Section 16200) of
Chapter 6 of Part 1 of Division 4 of Title 2 of the Government Code,
as may be applicable.