California Revenue & Taxation Code
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.
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