The tax collector shall notify the Controller, in such 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, which:
(a) Becomes tax defaulted subsequent to the date of entry on the secured roll of the information required by paragraph (1) of subdivision (a) of Section 2514; or
(b) Becomes subject to those collection procedures that are available for collection of delinquent taxes or assessments on the unsecured roll.