The Controller shall prescribe the manner in which a claimant eligible under this chapter, who for any reason is incapacitated, may appoint his or her spouse or an authorized agent, or have any such person appointed for such claimant, for all purposes of claiming and receiving postponement of property taxes.
Cal. Rev. & Tax. Code § 20603
Postponement
Known as the Senior Citizens and Disabled Citizens Property Tax Postponement Law
The act spans §§ 20581–20622 (12 sections).
Amended by Stats. 2015, Ch. 391, Sec. 12
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.