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TITLE 2. GOVERNMENT OF THE STATE OF CALIFORNIA 8000-22980›DIVISION 4. FISCAL AFFAIRS 16100-17700›PART 1. FUNDS FOR SUBVENTIONS 16100-16211.5›CHAPTER 5. Payment of Postponed Property Taxes 16180-16211.5›ARTICLE 1. Payments and Liens 16180-16187

§ 16184

California Government Code · 2018-11 edition · updated 2026-10-04 · California

(a) The Controller shall reduce the amount of the obligation secured by the lien against the real property by the amount of any payments received for that purpose and by notification of any amounts paid by the Franchise Tax Board pursuant to Section 20564 of the Revenue and Taxation Code or by any amounts authorized pursuant to subdivision (f) of Section 20621 of the Revenue and Taxation Code. Any payment received for that purpose shall be applied in the following order:

(1) To any interest due on the loan.

(2) To the principal property tax amount.

(3) The remaining balance, if any, to administrative fees.

(b) The Controller shall also increase the amount of the obligation secured by the lien by the amount of any subsequent payments made pursuant to Section 16180 with respect to the real property and to reflect the accumulation of interest. All such increases and decreases shall be entered in the record described in Section 16181.

(Amended by Stats. 2017, Ch. 387, Sec. 5. (SB 205) Effective January 1, 2018.)

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California Government Code

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