Delinquency

Cal. GOV § 16190

California Statutes

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 or

Section 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 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 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 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 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 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.

Document details

CollectionCalifornia Statutes
CitationCal. GOV § 16190
Date2016-01-01
Typestatute
Languageen
SourceCA_STAT
IdentifierGOV16190.20153914

Delinquency

Cal. GOV § 16190

California Statutes

Delinquency

Cal. GOV § 16190

California Statutes

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 or

Section 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 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 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 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 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 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.

Document details

CollectionCalifornia Statutes
CitationCal. GOV § 16190
Date2016-01-01
Typestatute
Languageen
SourceCA_STAT
IdentifierGOV16190.20153914
Delinquency | CaseLite