Delinquency
Cal. GOV § 16191
California Statutes
The amounts paid pursuant to
Section shall continue to draw interest but amounts owing pursuant to
Article 1 (commencing with
Section 16180) of this
chapter shall not become due and payable if any of the following occurs: (
a) The claimant continues to own and occupy or hold the possessory interest and occupy the premises as a residential dwelling, but ceases 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 the Revenue and Taxation Code, and does not allow any tax or assessment against the premises, as described in
Section of such code, to become delinquent. (
b) The surviving spouse of a claimant continues to own and occupy or hold the possessory interest and occupy the premises as a residential dwelling, but is ineligible 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 the Revenue and Taxation Code, or elects not to postpone such taxes, and does not allow any tax or assessment against the premises, as described in
Section of such code, to become delinquent. (
c) The surviving individual otherwise 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 the Revenue and Taxation Code continues to own and occupy or hold the possessory interest and occupy the premises as a residential dwelling, but elects not to postpone the property taxes pursuant to such chapter, and does not allow any tax or assessment against the premises, as described in