Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2011
Revenue and Taxation Code
Part 1. General Provisions
Chapter 5. Disaster Relief: Tax Deferral
196.7. Certification of reduction in taxes; San Bernardino County June and July 1992 earthquakes. In the 1992–93 fiscal year, the county auditor of an eligible county, proclaimed by the Governor to be in a state of disaster as a result of the earthquakes that occurred in the County ofSan Bernardino in June and July of 1992, shall certify to the Director of Finance an estimate of the total amount of the reduction in property tax revenues on both the regular secured roll and the supplemental roll for that fiscal year resulting from the reassessment of eligible properties by the county assessor pursuant to Section 170, except that the amount certified shall not include any estimated property tax revenue reductions to schools districts (other than basic state aid school districts), county offices of education, and community college districts.
History.—Added by Stats. 1992, Ch. 24X, First Extraordinary Session, in effect September 30, 1992.