Section 2515.

(a) Upon receipt of a "notice of lien for postponed property taxes" from the tax collector, the assessor shall immediately:

(1) Enter, on the notice of lien, a description of the real property for which the taxes have been paid by use of a certificate of eligibility pursuant to Section 2514. Such description shall be a "metes and bounds," "lot-block-tract," or such other description as is determined by the Controller to sufficiently describe the real property for the purpose of securing the state's lien.

(2) Enter on the notice of lien, the names of all record owners of the property described under subdivision (a) of this section, as disclosed by the assessor's records.

(3) Upon entry of the information required by subdivisions (a) and (b) of this section on the notice of lien, the assessor shall immediately forward the notice of lien to the county recorder.

(4) Enter on the assessment records applicable to such property, the fact that the taxes on the property have been postponed and the Controller's identification number, and shall, when such record reveals a change in the ownership status of the property subsequent to the date of entry of the postponement information thereon, notify the Controller of such change in the ownership status in the manner prescribed by the Controller.

(b) From the time of recordation of the notice of lien pursuant to Section 16182 of the Government Code, the lien for postponed property taxes shall be deemed to impart constructive notice of the contents thereof to subsequent purchasers, mortgagees, lessees and other lienors.

(Amended by Stats. 1978, Ch. 576.)