State Codes and Statutes

Statutes > California > Rtc > 20639-20639.12

REVENUE AND TAXATION CODE
SECTION 20639-20639.12



20639.  This chapter shall be known and may be cited as the "Senior
Citizens Mobilehome Property Tax Postponement Law."



20639.1.  (a) Unless the context otherwise requires or unless
otherwise provided in this chapter, the definitions given in Chapter
1 (commencing with Section 20501) and Chapter 2 (commencing with
Section 20581) shall govern the construction of this chapter.
   (b) Unless the context otherwise dictates or unless otherwise
provided in this chapter, the provisions of Chapter 1 (commencing
with Section 101) and Chapter 2 (commencing with Section 155) of Part
1 of Division 1 of this code, Section 2931c of the Civil Code,
Chapter 4.5 (commencing with Section 14735) of Part 5.5 of Division 3
of Title 2 of the Government Code, Chapter 6 (commencing with
Section 16180) of Part 1 of Division 4 of Title 2 of the Government
Code, Division 13 (commencing with Section 17000) of the Health and
Safety Code, and Division 9 (commencing with Section 9101) of the
Commercial Code shall be applicable to property tax postponements
made pursuant to this chapter.


20639.2.  (a) As used in this part, "mobilehome" means a mobilehome,
as defined in Sections 18008 and 18211 of the Health and Safety
Code, to which one of the following applies:
   (1) It was first sold new on or after July 1, 1980.
   (2) It was first sold new on or before June 30, 1980, and with
respect to which the license fee required to be paid pursuant to Part
5 (commencing with Section 10701) of Division 2 has been delinquent
for 120 days or more.
   (3) It was first sold new on or before June 30, 1980, and a
request for voluntary transfer to local property taxation was made
pursuant to Section 18119 of the Health and Safety Code.
   (b) "Mobilehome," as used in this part, does not include a
mobilehome which has become real property by being affixed to land on
a permanent foundation system or otherwise and is taxed as all other
real property is taxed.


20639.3.  "Property taxes" means all ad valorem property taxes,
special assessments, and other charges or user fees which are
attributable to the residential dwelling on the county tax bill and
the ad valorem property taxes, special assessments, or other charges
or user fees appearing on the tax bill of any chartered city which
levies and collects its own property taxes.



20639.4.  (a) Subject to the limitations provided in Chapter 1
(commencing with Section 20501) or Chapter 2 (commencing with Section
20581), a claimant may file with the Controller a claim for
postponement of a sum equal to but not exceeding the amount of
property taxes for the fiscal year for which the claim is made.
   (b) Any mobilehome on which property taxes are delinquent at the
time the application for postponement under this chapter is made or
on which any other property tax or special assessment imposed by a
special district or other tax code are delinquent at the time the
application for postponement under this chapter is made shall not be
eligible for postponement.
   (c) The Controller shall mail to the claimant for due execution,
the appropriate security instruments required by the Controller.




20639.5.  The Controller may require security for the postponement
of property taxes pursuant to this chapter, of the following:
   (a) A security interest in the mobilehome in the form and manner
prescribed by the Controller.
   (b) Any other additional security interest created and perfected
with respect to the rights of third persons in the manner provided by
law for such type of security interest which the Controller deems
necessary to protect the interest of the state with regard to the
repayment of postponed amounts by the claimant or a deceased claimant'
s estate.
   On the form supplied by the Controller, the claimant shall obtain
the written consent of any legal owner if other than the claimant and
the written consent of any junior lienholder. The consent shall be
in such form and contain such provisions as the Controller shall
prescribe, and shall provide for written notice by the legal owner
and or junior lienholder to the Controller of the occurrence of a
default by the claimant under the terms of an existing security
agreement.
   (c) The consent of all co-owners, if any, to the pledging of the
mobilehome as security for the repayment of postponed property taxes.



20639.6.  (a) Upon receipt of the information described in Section
20639.9, the Controller shall determine whether the state's interest
would be adequately protected if postponement is granted, and, if so,
the Controller shall issue to the claimant a certificate of
eligibility containing the name of the claimant, address of the
residential dwelling on which the claimant has applied for property
tax postponement, and such other information and in such form as the
Controller shall prescribe. In the event that the residential
dwelling is located in a chartered city which levies and collects its
own taxes, the Controller shall issue a duplicate certificate of
eligibility to pay all or any part of property taxes appearing on the
city's tax bill.
   (b) The Controller shall forward to the Department of Housing and
Community Development a notice of lien notifying the department that
the mobilehome described in the statement has been approved for
property tax postponement. The notice shall be in the form and
contain the information prescribed by the Controller.
   (c) The department, upon receipt of the notice, shall amend the
permanent title record of the mobilehome to record the fact that
postponement has been approved.
   (d) The Controller shall prescribe the form of certificates of
eligibility to pay all taxes and assessments authorized by this
chapter.
   Upon or accompanying the certificates shall be a brief statement
explaining that, those taxpayers whose property taxes are paid by a
lender via an impound, trust, or other similar account shall enter
the total amount of each installment on the certificates and mail the
certificates to the tax collector and that they will receive a
refund check from the county or city in the amount they entered on
the certificate, within 30 days following the date on which the
installment is paid by the lender or the certificate of eligibility
is received by the tax collector, whichever is later.
   (e) When a certificate of eligibility has been signed by the
claimant, the claimant's spouse, or authorized agent and
countersigned by the person authorized to collect property taxes or
assessments or the local agency, the certificate shall constitute a
written promise on the part of the State of California to pay the sum
of money specified therein and the signed and countersigned
certificate shall be deemed a negotiable instrument for the sole
purpose of the payment of property taxes owing in the name of the
claimant or the claimant's spouse for purposes of all laws of this
state.
   (f) A certificate of eligibility shall be valid for the duration
prescribed thereon by the Controller.
   (g) The Controller shall issue certificates of eligibility at the
times the Controller determines shall best implement the purpose of
this chapter.
   (h) The Controller shall prescribe the manner in which a claimant
eligible under this chapter, who has been issued a certificate of
eligibility which is lost or destroyed prior to being filed with the
local agency may obtain a duplicate copy of the certificate as a
replacement. Under the conditions which may be prescribed by the
Controller, a duplicate copy shall be deemed as having been filed
with the local agency as of the date a claimant requests issuance of
the duplicate copy.



20639.7.  The Controller shall prescribe the manner in which a
claimant eligible under this chapter, who for any reason is
incapacitated, may appoint his or her spouse or an authorized agent,
or have any such person appointed for the claimant, for all purposes
of claiming and using certificates of eligibility for the
postponement of property taxes.



20639.8.  The claim for postponement shall be filed after May 15 of
the calendar year in which the fiscal year for which postponement is
claimed begins, and on or before December 10 of such fiscal year.



20639.9.  Each claimant applying for postponement under this chapter
shall file a claim under penalty of perjury with the Controller on a
form supplied by the Controller. The claim shall contain all of the
following information:
   (a) Evidence acceptable to the Controller that the person is a
senior citizen claimant.
   (b) A statement showing the household income for the period set
forth in Section 20503.
   (c) A statement describing the residential dwelling in the manner
the Controller may prescribe.
   (d) The name of the county in which the residential dwelling is
located and the address of the residential dwelling.
   (e) The county assessor's parcel number applicable to the property
for which the claimant is applying for the postponement of property
taxes.
   (f) A copy of the Certificate of Title issued by the Department of
Housing and Community Development or the certificate of ownership
issued by the Department of Motor Vehicles.
   (g) A copy of the registration card issued by the Department of
Housing and Community Development or the Department of Motor
Vehicles.
   (h) Other information required by the Controller to establish
eligibility.


20639.10.  The Controller shall maintain a record of all persons who
have received postponement amounts pursuant to this chapter. Such
record shall include the name and address of the claimant, the name
and address of the legal owner of the mobilehome, the name and
address of any other party whose consent is required by this chapter,
and any other information deemed necessary by the Controller for
administration purposes.



20639.11.  All amounts postponed pursuant to this chapter shall be
due if any of the following occurs:
   (a) The claimant ceases to occupy the residential dwelling as the
principal place of residence, sells or otherwise disposes of his or
her mobilehome.
   (b) The claimant dies. However, if the surviving spouse or another
person eligible to postpone pursuant to this chapter continues to
occupy the mobilehome, then the postponed amounts shall not be due
unless such person dies or ceases to occupy the residential dwelling.
   (c) The failure of a claimant to perform those acts required by
the legal owner or junior lienholder.
   (d) The claimant allows any subsequent taxes to remain unpaid or
to be transferred to the unsecured roll.
   (e) Postponement was erroneously allowed because eligibility
requirements were not met.



20639.12.  If the Controller determines that amounts postponed under
this chapter have become due and payable, the Controller may take
any or all of the following actions:
   (a) Demand payment of such amount from the claimant, the estate of
any decedent claimant, or any person who was a cotenant with the
claimant pursuant to the registration card.
   (b) Direct the Department of General Services to seize and sell
any property pledged by the claimant as security for postponement.
   (c) Request the Attorney General to bring an action to recover
amounts postponed under this chapter by the claimant.
   (d) Utilize any or all of the other enforcement and foreclosure
provisions set forth in Article 3 (commencing with Section 16200) of
Chapter 6 of Part 1 of Division 4 of Title 2 of the Government Code,
as may be applicable.


State Codes and Statutes

Statutes > California > Rtc > 20639-20639.12

REVENUE AND TAXATION CODE
SECTION 20639-20639.12



20639.  This chapter shall be known and may be cited as the "Senior
Citizens Mobilehome Property Tax Postponement Law."



20639.1.  (a) Unless the context otherwise requires or unless
otherwise provided in this chapter, the definitions given in Chapter
1 (commencing with Section 20501) and Chapter 2 (commencing with
Section 20581) shall govern the construction of this chapter.
   (b) Unless the context otherwise dictates or unless otherwise
provided in this chapter, the provisions of Chapter 1 (commencing
with Section 101) and Chapter 2 (commencing with Section 155) of Part
1 of Division 1 of this code, Section 2931c of the Civil Code,
Chapter 4.5 (commencing with Section 14735) of Part 5.5 of Division 3
of Title 2 of the Government Code, Chapter 6 (commencing with
Section 16180) of Part 1 of Division 4 of Title 2 of the Government
Code, Division 13 (commencing with Section 17000) of the Health and
Safety Code, and Division 9 (commencing with Section 9101) of the
Commercial Code shall be applicable to property tax postponements
made pursuant to this chapter.


20639.2.  (a) As used in this part, "mobilehome" means a mobilehome,
as defined in Sections 18008 and 18211 of the Health and Safety
Code, to which one of the following applies:
   (1) It was first sold new on or after July 1, 1980.
   (2) It was first sold new on or before June 30, 1980, and with
respect to which the license fee required to be paid pursuant to Part
5 (commencing with Section 10701) of Division 2 has been delinquent
for 120 days or more.
   (3) It was first sold new on or before June 30, 1980, and a
request for voluntary transfer to local property taxation was made
pursuant to Section 18119 of the Health and Safety Code.
   (b) "Mobilehome," as used in this part, does not include a
mobilehome which has become real property by being affixed to land on
a permanent foundation system or otherwise and is taxed as all other
real property is taxed.


20639.3.  "Property taxes" means all ad valorem property taxes,
special assessments, and other charges or user fees which are
attributable to the residential dwelling on the county tax bill and
the ad valorem property taxes, special assessments, or other charges
or user fees appearing on the tax bill of any chartered city which
levies and collects its own property taxes.



20639.4.  (a) Subject to the limitations provided in Chapter 1
(commencing with Section 20501) or Chapter 2 (commencing with Section
20581), a claimant may file with the Controller a claim for
postponement of a sum equal to but not exceeding the amount of
property taxes for the fiscal year for which the claim is made.
   (b) Any mobilehome on which property taxes are delinquent at the
time the application for postponement under this chapter is made or
on which any other property tax or special assessment imposed by a
special district or other tax code are delinquent at the time the
application for postponement under this chapter is made shall not be
eligible for postponement.
   (c) The Controller shall mail to the claimant for due execution,
the appropriate security instruments required by the Controller.




20639.5.  The Controller may require security for the postponement
of property taxes pursuant to this chapter, of the following:
   (a) A security interest in the mobilehome in the form and manner
prescribed by the Controller.
   (b) Any other additional security interest created and perfected
with respect to the rights of third persons in the manner provided by
law for such type of security interest which the Controller deems
necessary to protect the interest of the state with regard to the
repayment of postponed amounts by the claimant or a deceased claimant'
s estate.
   On the form supplied by the Controller, the claimant shall obtain
the written consent of any legal owner if other than the claimant and
the written consent of any junior lienholder. The consent shall be
in such form and contain such provisions as the Controller shall
prescribe, and shall provide for written notice by the legal owner
and or junior lienholder to the Controller of the occurrence of a
default by the claimant under the terms of an existing security
agreement.
   (c) The consent of all co-owners, if any, to the pledging of the
mobilehome as security for the repayment of postponed property taxes.



20639.6.  (a) Upon receipt of the information described in Section
20639.9, the Controller shall determine whether the state's interest
would be adequately protected if postponement is granted, and, if so,
the Controller shall issue to the claimant a certificate of
eligibility containing the name of the claimant, address of the
residential dwelling on which the claimant has applied for property
tax postponement, and such other information and in such form as the
Controller shall prescribe. In the event that the residential
dwelling is located in a chartered city which levies and collects its
own taxes, the Controller shall issue a duplicate certificate of
eligibility to pay all or any part of property taxes appearing on the
city's tax bill.
   (b) The Controller shall forward to the Department of Housing and
Community Development a notice of lien notifying the department that
the mobilehome described in the statement has been approved for
property tax postponement. The notice shall be in the form and
contain the information prescribed by the Controller.
   (c) The department, upon receipt of the notice, shall amend the
permanent title record of the mobilehome to record the fact that
postponement has been approved.
   (d) The Controller shall prescribe the form of certificates of
eligibility to pay all taxes and assessments authorized by this
chapter.
   Upon or accompanying the certificates shall be a brief statement
explaining that, those taxpayers whose property taxes are paid by a
lender via an impound, trust, or other similar account shall enter
the total amount of each installment on the certificates and mail the
certificates to the tax collector and that they will receive a
refund check from the county or city in the amount they entered on
the certificate, within 30 days following the date on which the
installment is paid by the lender or the certificate of eligibility
is received by the tax collector, whichever is later.
   (e) When a certificate of eligibility has been signed by the
claimant, the claimant's spouse, or authorized agent and
countersigned by the person authorized to collect property taxes or
assessments or the local agency, the certificate shall constitute a
written promise on the part of the State of California to pay the sum
of money specified therein and the signed and countersigned
certificate shall be deemed a negotiable instrument for the sole
purpose of the payment of property taxes owing in the name of the
claimant or the claimant's spouse for purposes of all laws of this
state.
   (f) A certificate of eligibility shall be valid for the duration
prescribed thereon by the Controller.
   (g) The Controller shall issue certificates of eligibility at the
times the Controller determines shall best implement the purpose of
this chapter.
   (h) The Controller shall prescribe the manner in which a claimant
eligible under this chapter, who has been issued a certificate of
eligibility which is lost or destroyed prior to being filed with the
local agency may obtain a duplicate copy of the certificate as a
replacement. Under the conditions which may be prescribed by the
Controller, a duplicate copy shall be deemed as having been filed
with the local agency as of the date a claimant requests issuance of
the duplicate copy.



20639.7.  The Controller shall prescribe the manner in which a
claimant eligible under this chapter, who for any reason is
incapacitated, may appoint his or her spouse or an authorized agent,
or have any such person appointed for the claimant, for all purposes
of claiming and using certificates of eligibility for the
postponement of property taxes.



20639.8.  The claim for postponement shall be filed after May 15 of
the calendar year in which the fiscal year for which postponement is
claimed begins, and on or before December 10 of such fiscal year.



20639.9.  Each claimant applying for postponement under this chapter
shall file a claim under penalty of perjury with the Controller on a
form supplied by the Controller. The claim shall contain all of the
following information:
   (a) Evidence acceptable to the Controller that the person is a
senior citizen claimant.
   (b) A statement showing the household income for the period set
forth in Section 20503.
   (c) A statement describing the residential dwelling in the manner
the Controller may prescribe.
   (d) The name of the county in which the residential dwelling is
located and the address of the residential dwelling.
   (e) The county assessor's parcel number applicable to the property
for which the claimant is applying for the postponement of property
taxes.
   (f) A copy of the Certificate of Title issued by the Department of
Housing and Community Development or the certificate of ownership
issued by the Department of Motor Vehicles.
   (g) A copy of the registration card issued by the Department of
Housing and Community Development or the Department of Motor
Vehicles.
   (h) Other information required by the Controller to establish
eligibility.


20639.10.  The Controller shall maintain a record of all persons who
have received postponement amounts pursuant to this chapter. Such
record shall include the name and address of the claimant, the name
and address of the legal owner of the mobilehome, the name and
address of any other party whose consent is required by this chapter,
and any other information deemed necessary by the Controller for
administration purposes.



20639.11.  All amounts postponed pursuant to this chapter shall be
due if any of the following occurs:
   (a) The claimant ceases to occupy the residential dwelling as the
principal place of residence, sells or otherwise disposes of his or
her mobilehome.
   (b) The claimant dies. However, if the surviving spouse or another
person eligible to postpone pursuant to this chapter continues to
occupy the mobilehome, then the postponed amounts shall not be due
unless such person dies or ceases to occupy the residential dwelling.
   (c) The failure of a claimant to perform those acts required by
the legal owner or junior lienholder.
   (d) The claimant allows any subsequent taxes to remain unpaid or
to be transferred to the unsecured roll.
   (e) Postponement was erroneously allowed because eligibility
requirements were not met.



20639.12.  If the Controller determines that amounts postponed under
this chapter have become due and payable, the Controller may take
any or all of the following actions:
   (a) Demand payment of such amount from the claimant, the estate of
any decedent claimant, or any person who was a cotenant with the
claimant pursuant to the registration card.
   (b) Direct the Department of General Services to seize and sell
any property pledged by the claimant as security for postponement.
   (c) Request the Attorney General to bring an action to recover
amounts postponed under this chapter by the claimant.
   (d) Utilize any or all of the other enforcement and foreclosure
provisions set forth in Article 3 (commencing with Section 16200) of
Chapter 6 of Part 1 of Division 4 of Title 2 of the Government Code,
as may be applicable.



State Codes and Statutes

State Codes and Statutes

Statutes > California > Rtc > 20639-20639.12

REVENUE AND TAXATION CODE
SECTION 20639-20639.12



20639.  This chapter shall be known and may be cited as the "Senior
Citizens Mobilehome Property Tax Postponement Law."



20639.1.  (a) Unless the context otherwise requires or unless
otherwise provided in this chapter, the definitions given in Chapter
1 (commencing with Section 20501) and Chapter 2 (commencing with
Section 20581) shall govern the construction of this chapter.
   (b) Unless the context otherwise dictates or unless otherwise
provided in this chapter, the provisions of Chapter 1 (commencing
with Section 101) and Chapter 2 (commencing with Section 155) of Part
1 of Division 1 of this code, Section 2931c of the Civil Code,
Chapter 4.5 (commencing with Section 14735) of Part 5.5 of Division 3
of Title 2 of the Government Code, Chapter 6 (commencing with
Section 16180) of Part 1 of Division 4 of Title 2 of the Government
Code, Division 13 (commencing with Section 17000) of the Health and
Safety Code, and Division 9 (commencing with Section 9101) of the
Commercial Code shall be applicable to property tax postponements
made pursuant to this chapter.


20639.2.  (a) As used in this part, "mobilehome" means a mobilehome,
as defined in Sections 18008 and 18211 of the Health and Safety
Code, to which one of the following applies:
   (1) It was first sold new on or after July 1, 1980.
   (2) It was first sold new on or before June 30, 1980, and with
respect to which the license fee required to be paid pursuant to Part
5 (commencing with Section 10701) of Division 2 has been delinquent
for 120 days or more.
   (3) It was first sold new on or before June 30, 1980, and a
request for voluntary transfer to local property taxation was made
pursuant to Section 18119 of the Health and Safety Code.
   (b) "Mobilehome," as used in this part, does not include a
mobilehome which has become real property by being affixed to land on
a permanent foundation system or otherwise and is taxed as all other
real property is taxed.


20639.3.  "Property taxes" means all ad valorem property taxes,
special assessments, and other charges or user fees which are
attributable to the residential dwelling on the county tax bill and
the ad valorem property taxes, special assessments, or other charges
or user fees appearing on the tax bill of any chartered city which
levies and collects its own property taxes.



20639.4.  (a) Subject to the limitations provided in Chapter 1
(commencing with Section 20501) or Chapter 2 (commencing with Section
20581), a claimant may file with the Controller a claim for
postponement of a sum equal to but not exceeding the amount of
property taxes for the fiscal year for which the claim is made.
   (b) Any mobilehome on which property taxes are delinquent at the
time the application for postponement under this chapter is made or
on which any other property tax or special assessment imposed by a
special district or other tax code are delinquent at the time the
application for postponement under this chapter is made shall not be
eligible for postponement.
   (c) The Controller shall mail to the claimant for due execution,
the appropriate security instruments required by the Controller.




20639.5.  The Controller may require security for the postponement
of property taxes pursuant to this chapter, of the following:
   (a) A security interest in the mobilehome in the form and manner
prescribed by the Controller.
   (b) Any other additional security interest created and perfected
with respect to the rights of third persons in the manner provided by
law for such type of security interest which the Controller deems
necessary to protect the interest of the state with regard to the
repayment of postponed amounts by the claimant or a deceased claimant'
s estate.
   On the form supplied by the Controller, the claimant shall obtain
the written consent of any legal owner if other than the claimant and
the written consent of any junior lienholder. The consent shall be
in such form and contain such provisions as the Controller shall
prescribe, and shall provide for written notice by the legal owner
and or junior lienholder to the Controller of the occurrence of a
default by the claimant under the terms of an existing security
agreement.
   (c) The consent of all co-owners, if any, to the pledging of the
mobilehome as security for the repayment of postponed property taxes.



20639.6.  (a) Upon receipt of the information described in Section
20639.9, the Controller shall determine whether the state's interest
would be adequately protected if postponement is granted, and, if so,
the Controller shall issue to the claimant a certificate of
eligibility containing the name of the claimant, address of the
residential dwelling on which the claimant has applied for property
tax postponement, and such other information and in such form as the
Controller shall prescribe. In the event that the residential
dwelling is located in a chartered city which levies and collects its
own taxes, the Controller shall issue a duplicate certificate of
eligibility to pay all or any part of property taxes appearing on the
city's tax bill.
   (b) The Controller shall forward to the Department of Housing and
Community Development a notice of lien notifying the department that
the mobilehome described in the statement has been approved for
property tax postponement. The notice shall be in the form and
contain the information prescribed by the Controller.
   (c) The department, upon receipt of the notice, shall amend the
permanent title record of the mobilehome to record the fact that
postponement has been approved.
   (d) The Controller shall prescribe the form of certificates of
eligibility to pay all taxes and assessments authorized by this
chapter.
   Upon or accompanying the certificates shall be a brief statement
explaining that, those taxpayers whose property taxes are paid by a
lender via an impound, trust, or other similar account shall enter
the total amount of each installment on the certificates and mail the
certificates to the tax collector and that they will receive a
refund check from the county or city in the amount they entered on
the certificate, within 30 days following the date on which the
installment is paid by the lender or the certificate of eligibility
is received by the tax collector, whichever is later.
   (e) When a certificate of eligibility has been signed by the
claimant, the claimant's spouse, or authorized agent and
countersigned by the person authorized to collect property taxes or
assessments or the local agency, the certificate shall constitute a
written promise on the part of the State of California to pay the sum
of money specified therein and the signed and countersigned
certificate shall be deemed a negotiable instrument for the sole
purpose of the payment of property taxes owing in the name of the
claimant or the claimant's spouse for purposes of all laws of this
state.
   (f) A certificate of eligibility shall be valid for the duration
prescribed thereon by the Controller.
   (g) The Controller shall issue certificates of eligibility at the
times the Controller determines shall best implement the purpose of
this chapter.
   (h) The Controller shall prescribe the manner in which a claimant
eligible under this chapter, who has been issued a certificate of
eligibility which is lost or destroyed prior to being filed with the
local agency may obtain a duplicate copy of the certificate as a
replacement. Under the conditions which may be prescribed by the
Controller, a duplicate copy shall be deemed as having been filed
with the local agency as of the date a claimant requests issuance of
the duplicate copy.



20639.7.  The Controller shall prescribe the manner in which a
claimant eligible under this chapter, who for any reason is
incapacitated, may appoint his or her spouse or an authorized agent,
or have any such person appointed for the claimant, for all purposes
of claiming and using certificates of eligibility for the
postponement of property taxes.



20639.8.  The claim for postponement shall be filed after May 15 of
the calendar year in which the fiscal year for which postponement is
claimed begins, and on or before December 10 of such fiscal year.



20639.9.  Each claimant applying for postponement under this chapter
shall file a claim under penalty of perjury with the Controller on a
form supplied by the Controller. The claim shall contain all of the
following information:
   (a) Evidence acceptable to the Controller that the person is a
senior citizen claimant.
   (b) A statement showing the household income for the period set
forth in Section 20503.
   (c) A statement describing the residential dwelling in the manner
the Controller may prescribe.
   (d) The name of the county in which the residential dwelling is
located and the address of the residential dwelling.
   (e) The county assessor's parcel number applicable to the property
for which the claimant is applying for the postponement of property
taxes.
   (f) A copy of the Certificate of Title issued by the Department of
Housing and Community Development or the certificate of ownership
issued by the Department of Motor Vehicles.
   (g) A copy of the registration card issued by the Department of
Housing and Community Development or the Department of Motor
Vehicles.
   (h) Other information required by the Controller to establish
eligibility.


20639.10.  The Controller shall maintain a record of all persons who
have received postponement amounts pursuant to this chapter. Such
record shall include the name and address of the claimant, the name
and address of the legal owner of the mobilehome, the name and
address of any other party whose consent is required by this chapter,
and any other information deemed necessary by the Controller for
administration purposes.



20639.11.  All amounts postponed pursuant to this chapter shall be
due if any of the following occurs:
   (a) The claimant ceases to occupy the residential dwelling as the
principal place of residence, sells or otherwise disposes of his or
her mobilehome.
   (b) The claimant dies. However, if the surviving spouse or another
person eligible to postpone pursuant to this chapter continues to
occupy the mobilehome, then the postponed amounts shall not be due
unless such person dies or ceases to occupy the residential dwelling.
   (c) The failure of a claimant to perform those acts required by
the legal owner or junior lienholder.
   (d) The claimant allows any subsequent taxes to remain unpaid or
to be transferred to the unsecured roll.
   (e) Postponement was erroneously allowed because eligibility
requirements were not met.



20639.12.  If the Controller determines that amounts postponed under
this chapter have become due and payable, the Controller may take
any or all of the following actions:
   (a) Demand payment of such amount from the claimant, the estate of
any decedent claimant, or any person who was a cotenant with the
claimant pursuant to the registration card.
   (b) Direct the Department of General Services to seize and sell
any property pledged by the claimant as security for postponement.
   (c) Request the Attorney General to bring an action to recover
amounts postponed under this chapter by the claimant.
   (d) Utilize any or all of the other enforcement and foreclosure
provisions set forth in Article 3 (commencing with Section 16200) of
Chapter 6 of Part 1 of Division 4 of Title 2 of the Government Code,
as may be applicable.