Cal. Rev. & Tax. Code § 3375

The county tax collector or assessor, whichever is applicable, shall notify the Controller within 60 days, in the manner as the Controller shall direct, of all property subject to a “Notice of Lien for Postponed Property Taxes” recorded pursuant to Section 16182 of the Government Code and for which notice of any of the following has been expeditiously processed:

(a) Becomes tax defaulted subsequent to the date of entry on the secured roll of the information required by subdivision (a) of Section 2514; or

(b)The claimant of which transfers ownership or changes his or her mailing address, and the property is a residential property; or

(c)The claimant of which has been determined to be deceased.