California Revenue and Taxation Code

§ 20630

RTC § 20630 Effective Jan 1, 2018Div. 2 · Part 10.5 · Ch. 3

Statute text

(a)A claimant may file with the Controller, a claim for postponement from the State of California of a sum equal to, but not exceeding the amount of property taxes, as defined in Section 20629, for the fiscal year for which the claim is made.

(b)Upon verification of the eligibility requirements set forth in Section 20630.5, the Controller shall mail the claimant a Notice of Election to Postpone which shall be in the form and contain such information as the Controller may prescribe. Accompanying the notice shall be a statement explaining that in order for the claimant to postpone all or part of the property taxes, the Notice of Election to Postpone must be mailed to the Controller with the following:

(1)A statement signed by an authorized officer of the cooperative housing corporation indicating the amount of the claimant’s proportionate share of property taxes and the method used to compute such amount.

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Legislative history

Amended by Stats. 2017, Ch. 387, Sec. 27. (SB 205) Effective January 1, 2018.