Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2011

Revenue and Taxation Code

Property Taxation

Part 1. General Provisions

CHAPTER 6. Earthquake and Fire Disaster Relief

Section 197.1

197.1. Claim for deferral of payment of first installment of taxes on the regular secured roll for the 1989–90 fiscal year. (a) Any owner of eligible property who files on or before December 10, 1989, a claim for reassessment pursuant to Section 170 may apply to the county assessor to defer payment of the first installment of property taxes on the regular secured roll for the 1989–90 fiscal year with respect to that property which are due no later than December 10, 1989. 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 sent to the property owner. Taxes deferred pursuant to this section are due 30 days after receipt by the owner of the corrected tax bill 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 the 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. 1987, Ch. 6X, (first extra session), in effect November 16, 1987. Stats. 1989, Ch. 15X, (first extra session), in effect November 7, 1989, substituted "December 10, 1989" for "December 10, 1987" after "on or before" and after "no later than", and substituted "1989–90" for "1987–88" after "roll for the" in the first sentence of subdivision (a).