California Code, Revenue and Taxation Code - RTC § 20639.6

(a) Upon receipt of the information described in Section 20639.9, the Controller shall determine whether the state's interest would be adequately protected if postponement is granted, and, if so, the Controller shall make payments directly to the county tax collector for the property taxes owed on behalf of a qualified claimant. Payments may, upon appropriation by the Legislature, be made out of the amounts appropriated pursuant to Section 16180 of the Government Code.

(b) For manufactured homes situated on real property owned by the claimant, payments will be secured by a secured tax lien and obligation as specified by subdivision (b) of Section 16182 of the Government Code.

(c) For manufactured homes situated on real property not owned by the claimant, payments will be secured by a security agreement as specified by subdivision (c) of Section 16182 of the Government Code.