Section 20603 Of Article 2. Postponement From California Revenue And Taxation Code >> Division 2. >> Part 10.5. >> Chapter 2. >> Article 2.

. 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 an authorized agent, or have any such person appointed for such claimant, for all purposes of claiming and receiving postponement of property taxes.