Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2011
 

Revenue and Taxation Code

Property Taxation

Part 1. General Provisions

CHAPTER 4. Disaster Relief

Section 185

185. Claim for deferral of payment of second installment of taxes on the regular secured roll for the 1985–86 fiscal year. (a) Any owner of eligible property who files on or before April 10, 1986, a claim for reassessment pursuant to the provisions of Section 170 based upon flood or storm damage occurring in February 1986 and amounting to ten thousand dollars ($10,000) or more under procedures set forth in subdivision (b) of Section 170, may apply to the county assessor to defer payment of the second installment of property taxes on the regular secured roll for the 1985–86 fiscal year with respect to that property which are due no later than April 10, 1986. If a timely claim is filed, the payment shall be deferred without penalty or interest until the assessor has reassessed the property and a corrected bill prepared pursuant to the provisions of Section 170 has been issued to the property owner. Taxes deferred pursuant to this section are due 30 days after the date the corrected tax bill is issued and if unpaid thereafter are delinquent as provided in Section 2610.5 and shall be subject to the penalty provided by law.

(b) If, following reassessment pursuant to subdivision (a), the assessor determines that an owner who applied and was granted a deferral of property taxes did not file a claim in good faith, the owner shall be assessed a delinquency penalty for the nonpayment of the deferred taxes.

(c) The provisions of this section do not apply to property taxes paid through impound accounts.

History.—Added by Stats. 1986, Ch. 16, effective March 11, 1986. Stats. 1986, Ch. 1110, effective September 24, 1986, added "under procedure set forth in subdivision (b) of Section 170," after "($10,000) or more" in the first sentence, substituted "issued" for "sent" after "been" in the second sentence, and substituted "the date the corrected tax bill is issued" for "receipt by the owner of the corrected tax bill" after "after" in the third sentence of subdivision (a); and substituted "did not file a claim in good faith" for "was not entitled to that deferral" after "taxes" in the first sentence of subdivision (b).