2023 California Code › Government Code - GOV › TITLE 2 - GOVERNMENT OF THE STATE OF CALIFORNIA › DIVISION 4 - FISCAL AFFAIRS › PART 1 - FUNDS FOR SUBVENTIONS › CHAPTER 5 - Payment of Postponed Property Taxes › ARTICLE 1 - Payments and Liens › Section 16182.

16182. (a) All sums paid by the Controller under the provisions of this chapter, together with interest thereon, shall be secured by a lien in favor of the State of California when funds are transferred to the county by the Controller upon the real property or a manufactured home situated on real property owned by the claimant for which property taxes have been postponed. In the case of a residential dwelling which is part of a larger parcel taxed as a unit, such as a duplex, farm, or multipurpose or multidwelling building, the lien shall be against the entire tax parcel. In the case of a manufactured home situated on real property not owned by the claimant, the state’s interests shall be secured by a security agreement in favor of the State of California.
(b) In the case of real property and a manufactured home situated on real property owned by the claimant:
(1) The lien shall be evidenced by a notice of lien for postponed property taxes executed by the Controller, or the authorized delegate of the Controller, and shall secure all sums paid or owing pursuant to this chapter, including amounts paid subsequent to the initial payment of postponed taxes on the real property described in the notice of lien.
(2) The notice of lien may bear the facsimile signature of the Controller. Each signature shall be that of the person who shall be in the office at the time of execution of the notice of lien; provided, however, that such notice of lien shall be valid and binding notwithstanding any such person having ceased to hold the office of Controller before the date of recordation.
(3) The form and contents of the notice of lien for postponed property taxes shall be prescribed by the Controller and shall include, but not be limited to, the following:
(A) The names of all record owners of the real property for which the Controller has advanced funds for the payment of real property taxes.
(B) A description of the real property for which real property taxes have been paid.
(C) The identification number of the notice of lien which has been assigned the lien by the Controller.
(4) Within 14 business days of the transfer of funds and the notice of lien to the county by the Controller, the notice of lien shall be recorded in the office of the county recorder for the county in which the real property subject to the lien is located.
(5) The recorded notice of lien shall be indexed in the Grantor Index to the names of all record owners of the real property and in the Grantee Index to the Controller of the State of California.
(6) After the notice of lien has been duly recorded and indexed, it shall be returned by the county recorder to the office of the Controller. The Controller shall provide the county tax collector and the county assessor with a copy of the notice of lien which has been executed.
(7) From the time of recordation of a notice of lien for postponed property taxes, a lien shall attach to the real property described therein and shall have the priority of a judgment lien for all amounts secured thereby, except that the lien shall remain in effect until either of the following occurs:
(A) It is released by the Controller in the manner prescribed by Section 16186.
(B) The foreclosure or sale of an obligation secured by a lien which is senior in recording priority to the lien of the State of California.
(c) In the case of a manufactured home situated on real property not owned by the claimant, all of the following shall apply:
(1) The state’s interest shall be evidenced by a security agreement for postponed property taxes executed by the Controller, or the authorized delegate of the Controller, and shall secure all sums paid owing pursuant to this chapter.
(2) The security agreement may bear the facsimile signature of the Controller. The signature shall be that of the person who is in the office at the time of execution of the security agreement. However, the security agreement shall be valid and binding notwithstanding any such person having ceased to hold the office of Controller before the date of filing.
(3) The form and contents of the security agreement for postponed property taxes shall be prescribed by the Controller and shall include, but not be limited to, the following:
(A) The names of all registered owners of the manufactured home for which the Controller has advanced funds for the payment of real property taxes.
(B) A description of the manufactured home for which real property taxes have been paid.
(C) The identification number of the security agreement which has been assigned by the Controller.
(4) The security agreement shall be transmitted to the Department of Housing and Community Development.
(5) Upon receipt of the security agreement for postponed property taxes from the Controller, the Department of Housing and Community Development shall amend the permanent title record of the manufactured home to reflect that the property taxes on the manufactured home are subject to postponement.
(6) The Department of Housing and Community Development shall provide the Controller with an acknowledgment of receipt and amendment of the permanent title record.
(7) From the time that the Department of Housing and Community Development receives the security agreement from the Controller, the department shall impose a moratorium on any other amendments to the permanent title record of the manufactured home unit until released by the Controller in the manner prescribed by Section 16186, or an authorization for the amendments is given by the Controller in writing.
(8) From the time of filing, a security agreement shall attach to the manufactured home for which eligibility for the postponement of property taxes has been granted.
(Amended by Stats. 2018, Ch. 896, Sec. 3. (SB 1130) Effective January 1, 2019.)