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Section 2615.6 Of Chapter 2. Collection Generally From California Revenue And Taxation Code >> Division 1. >> Part 5. >> Chapter 2.
2615.6
. (a) When the county sends to any person a tax bill, it
shall be accompanied by a notice regarding property tax assistance
and postponement for senior citizens under the
Gonsalves-Deukmejian-Petris Senior Citizens Property Tax Assistance
Law (Chapter 1 (commencing with Section 20501) of Part 10.5 of
Division 2) and the Senior Citizens and Disabled Citizens Property
Tax Postponement Law (Chapter 2 (commencing with Section 20581) of
Part 10.5 of Division 2). The text of this notice shall be prepared
by the Franchise Tax Board.
(b) Subdivision (a) is inoperative for any lien date for which funding for the Gonsalves-Deukmejian-Petris Senior Citizens Property Tax Assistance Law (Chapter 1 (commencing with Section 20501) of Part 10.5 of Division 2), and for the Senior Citizens and Disabled Citizens Property Tax Postponement Law (Chapter 2 (commencing with Section 20581) of Part 10.5 of Division 2), is not provided by state law. If subdivision (a) has become inoperative under this subdivision, subdivision (a) shall become operative again commencing with the first lien date for which funding for these laws is provided by state law.
(b) Subdivision (a) is inoperative for any lien date for which funding for the Gonsalves-Deukmejian-Petris Senior Citizens Property Tax Assistance Law (Chapter 1 (commencing with Section 20501) of Part 10.5 of Division 2), and for the Senior Citizens and Disabled Citizens Property Tax Postponement Law (Chapter 2 (commencing with Section 20581) of Part 10.5 of Division 2), is not provided by state law. If subdivision (a) has become inoperative under this subdivision, subdivision (a) shall become operative again commencing with the first lien date for which funding for these laws is provided by state law.
