California Code, Revenue and Taxation Code - RTC § 2514

(1) The tax collector shall maintain a record of the fact that taxes on the property have been postponed. In the case of the secured roll, this information may be entered in that portion of the roll which has been designated for tax default information as required by Section 3439.

(2) With respect to a claimant whose property taxes are paid by a lender from an impound, trust, or other type of account described in Section 2954 of the Civil Code, the tax collector shall notify the auditor of the claimant's name and address, and the duplicate amount of money the Controller paid to the tax collector.

The county auditor, treasurer, or disbursing officer shall refund the amount of money, based on the payment by the Controller, to the claimant within 60 days of the replicated payment.