Section 16190 Of Article 2. Delinquency From California Government Code >> Division 4. >> Title 2. >> Part 1. >> Chapter 5. >> Article 2.
16190
. All amounts owing pursuant to Article 1 (commencing with
Section 16180) of this chapter shall become due if any of the
following occurs:
(a) The claimant, who is either the sole owner or sole possessory
interestholder of the residential dwelling, as defined in Section
20583 or Section 20640 of the Revenue and Taxation Code, or a coowner
or copossessory interestholder with a person other than a spouse or
other individual eligible to postpone property taxes pursuant to
Chapter 2 (commencing with Section 20581), Chapter 3 (commencing with
Section 20625), Chapter 3.3 (commencing with Section 20639), or
Chapter 3.5 (commencing with Section 20640) of Part 10.5 of Division
2 of that code, ceases to occupy the premises as his residential
dwelling, dies, or sells, conveys, or disposes of the property, or
allows any tax or special assessment on the premises described in
Section 20583 of such code to become delinquent. If the sole owner or
possessory interestholder claimant dies and his or her surviving
spouse inherits the premises and continues to own and occupy it as
his or her principal place of residence, then the lien amount does
not become due and payable unless taxes or special assessments
described in the preceding sentence become delinquent, or such
surviving spouse dies, or sells, conveys, or disposes of the interest
in the property.
(b) The claimant, who is a coowner or copossessory interestholder
of the residential dwelling, as defined in Section 20583 or Section
20640.2 of the Revenue and Taxation Code, with a spouse or another
individual eligible to postpone property taxes pursuant to Chapter 2
(commencing with Section 20581), Chapter 3 (commencing with Section
20625), Chapter 3.3 (commencing with Section 20639), or Chapter 3.5
(commencing with Section 20640) of Part 10.5 of Division 2 of that
code, dies, and the surviving spouse or other surviving eligible
individual allows any tax or special assessment on the premises
described in Section 20583 of such code to become delinquent or such
surviving spouse or other individual ceases to occupy the premises as
a residential dwelling, dies, or conveys, or disposes of the
interest in the property.
(c) The failure of the claimant to perform those acts the claimant
is required to perform where such performance is secured, or will be
secured in the event of nonperformance, by a lien which is senior to
that of the lien provided by Section 16182.
(d) Postponement was erroneously allowed because eligibility
requirements were not met.
(e) The claimant is refinancing the residential dwelling.
(f) The claimant has elected to participate in a reverse mortgage
program for the residential dwelling.