SECTIONS 16190-16192 - California Statutes

GOVERNMENT CODE

SECTION 16190-16192

16190. 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
interest holder of the residential dwelling, as defined in Section
20583 or Section 20640 of the Revenue and Taxation Code, or a coowner
or copossessory interest holder with a person other than a spouse or
other individual eligible to postpone property taxes pursuant to
Chapter 2 (commencing with Section 20581), Chapter 3.3 (commencing
with Section 20639), or Chapter 3.5 (commencing with Section 20640)
of Part 10.5 of Division 2 of such 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 20583 of such code to become
delinquent. If the sole owner or possessory interest holder 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 interest holder
of the residential dwelling, as defined in Section 20583 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 3.3 (commencing with Section
20639), or Chapter 3.5 (commencing with Section 20640) of Part 10.5
of Division 2 of such code, dies, and the surviving spouse or other
surviving eligible individual allows any tax or special assessment on
the premises described in Section 20583 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.

16191. The amounts paid pursuant to Section 16180 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 3.3 (commencing with
Section 20639), or Chapter 3.5 (commencing with Section 20640) of
Part 10.5 of Division 2 of the Revenue and Taxation Code, and does
not allow any tax or assessment against the premises, as described in
Section 20583 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 3.3
(commencing with Section 20639), or Chapter 3.5 (commencing with
Section 20640) of Part 10.5 of Division 2 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 20583
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 3.3 (commencing with Section 20639), or Chapter 3.5
(commencing with Section 20640) of Part 10.5 of Division 2 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 Section 20583 of such code, to become
delinquent.

16192. If, at any time, a person meeting the requirements of
subdivision (a) or (c) of Section 16191 elects, or any surviving
spouse described in subdivision (b) of such section becomes eligible,
or otherwise elects, to postpone property taxes pursuant to Chapter
2 (commencing with Section 20581), Chapter 3.3 (commencing with
Section 20639), or Chapter 3.5 (commencing with Section 20640) of
Part 10.5 of Division 2 of the Revenue and Taxation Code, payments
made pursuant to Section 16180 shall be added to the amount of the
lien existing against the residential dwelling.