(a) Upon receiving a copy of the ânotice of lien for postponed property taxesâ from the Controller, the assessor shall maintain a record of the fact that the taxes on the property have been postponed and the Controllerâs identification number and shall, if 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 within 60 days of processing the 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.
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