Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2011
Revenue and Taxation Code
Property Taxation
Part 1. General Provisions
CHAPTER 5. Disaster Relief: Tax Deferral (View entire chapter)
- 194 Definitions
- 194.1 Application for deferral of regular secured roll taxes
- 194.2 Certification of total property taxes deferred
- 194.3 Certification of supplemental property taxes deferred
- 194.4 Allocation to county
- 194.5 Remittance to Controller; regular secured roll
- 194.6 Remittance to Controller; supplemental roll [Repealed]
- 194.8 Review and audit
- 194.9 Deferral of unpaid nondelinquent supplemental roll taxes; ordinance
- 195 Department of Finance; claims review
- 195.1 Ordinance; county may postpone without reimbursement
- 195.2 Certification of reduction in taxes; February 1992 floods
- 195.3 Allocation to county
- 195.4 Remittance to Controller; regular secured and supplemental rolls
- 195.5 Certification of reduction in taxes; April 1992 earthquakes
- 195.6 Allocation to county
- 195.7 Remittance to Controller; regular and secured supplemental rolls
- 195.71 Certification of reduction in taxes; January 1994 earthquake
- 195.72 Allocation to county
- 195.73 Remittance to Controller; regular secured and supplemental rolls
- 195.77 Certification of reduction in taxes; 1997 flooding
- 195.78 Allocation to county
- 195.79 Remittance to Controller; regular secured and supplemental rolls
- 195.80 Certification of reduction in taxes; February 1998 storms and floods
- 195.81 Allocation to county
- 195.82 Remittance to Controller; regular secured and supplemental rolls
- 195.83 Certification of reduction in taxes; Winter 1998–99 freeze
- 195.84 Allocation to county
- 195.85 Remittance to Controller; regular secured and supplemental rolls
- 195.86 Certification of reduction in taxes; September 2000 earthquake
- 195.87 Allocation to county
- 195.88 Remittance to Controller; regular secured and supplemental rolls
- 195.89 Certification of reduction in taxes; 2003 fires, mudslides, and earthquake
- 195.90 Allocation to county
- 195.91 Remittance to Controller; regular secured and supplemental rolls
- 195.92 Certification of reduction in taxes; 2004–05 severe rainstorms: Kern, Los Angeles, Santa Barbara, and Ventura Counties
- 195.93 Allocation to county
- 195.94 Remittance to Controller; regular secured and supplemental rolls
- 195.95 Certification of reduction in taxes; 2004 Shasta County wildfires
- 195.96 Allocation to county
- 195.97 Remittance to Controller; regular secured and supplemental rolls
- 195.98 Certification of reduction in taxes; 2004-05 severe rainstorms: Orange, Riverside, San Bernardino, and San Diego Counties
- 195.99 Allocation to county
- 195.100 Remittance to Controller; regular secured and supplemental rolls
- 195.101 Certification of reduction in taxes; 2005-06 severe rainstorms
- 195.102 Allocation to county
- 195.103 Remittance to Controller; regular secured and supplemental rolls
- 195.104 Certification of reduction in taxes; 2005–06 severe rainstorms and wildfires
- 195.105 Allocation to county
- 195.106 Remittance to Controller; regular secured and supplemental rolls
- 195.107 Certification of reduction in taxes; 2006 wildfires: Ventura County
- 195.108 Allocation to county
- 195.109 Remittance to Controller; regular secured and supplemental rolls
- 195.110 Certification of reduction in taxes; 2006 wildfires: Riverside County
- 195.111 Allocation to county
- 195.112 Remittance to Controller; regular secured and supplemental rolls
- 195.116 Certification of reduction in taxes; 2007 winter freeze
- 195.117 Allocation to county
- 195.118 Remittance to Controller; regular secured and supplemental rolls
- 195.120 Certification of reduction in taxes; 2007 wildfires: El Dorado County
- 195.121 Allocation to county
- 195.122 Remittance to Controller; regular secured and supplemental rolls
- 195.123 Certification of reduction in taxes; 2007 wildfires: Santa Barbara and Ventura Counties
- 195.124 Allocation to county
- 195.125 Remittance to Controller; regular secured and supplemental rolls
- 195.128 Certification of reduction in taxes; 2007 wildfires: Los Angeles, Orange, Riverside, San Bernardino, San Diego, Santa Barbara, and Ventura Counties
- 195.129 Allocation to county
- 195.130 Remittance to Controller; regular secured and supplemental rolls
- 195.131 Certification of reduction in taxes; 2007 damaging winds: Riverside County
- 195.132 Allocation to county
- 195.133 Remittance to Controller; regular secured and supplemental rolls
- 195.134 Certification of reduction in taxes; 2008 wildfires: Butte, Kern, Mariposa, Mendocino, Monterey, Plumas, Santa Clara, Santa Cruz, Shasta, and Trinity Counties
- 195.135 Allocation to county
- 195.136 Remittance to Controller; regular secured and supplemental rolls
- 195.137 Certification of reduction in taxes; 2008 wildfire: Santa Barbara County
- 195.138 Allocation to county
- 195.139 Remittance to Controller; regular secured and supplemental rolls
- 195.140 Certification of reduction in taxes; 2007–08 wildfires and severe rainstorms: Inyo County
- 195.141 Allocation to county
- 195.142 Remittance to Controller; regular secured and supplemental rolls
- 195.143 Certification of reduction in taxes; 2008 wildfires: Humboldt County
- 195.144 Allocation to county
- 195.145 Remittance to Controller; regular secured and supplemental rolls
- 195.164 Certification of reduction in taxes; January 2010 Humboldt earthquake
- 195.165 Allocation to county
- 195.166 Remittance to Controller; regular secured and supplemental rolls
- 195.167 Certification of reduction in taxes; January 2010 severe winter storms; Calaveras, Imperial, Los Angeles, Orange, Riverside, San Bernardino, San Francisco, and Siskiyou Counties
- 195.168 Allocation to county
- 195.169 Remittance to Controller; regular secured and supplemental rolls
- 195.170 Certification of reduction in taxes; April 2010 earthquake; Imperial County
- 195.171 Allocation to county
- 195.172 Remittance to Controller; regular secured and supplemental rolls
- 195.176 Certification of reduction in taxes; September 2010 explosion and fire; San Mateo County
- 195.177 Allocation to county
- 195.178 Remittance to Controller; regular secured and supplemental rolls
- 196.1 Certification of reduction in taxes; April and May 1992 riots
- 196.2 Allocation to county
- 196.3 Remittance to Controller; regular secured and supplemental rolls
- 196.4 Certification of reduction in taxes; Oakland/ Berkeley fire
- 196.5 Allocation to county
- 196.6 Remittance to Controller; regular secured and supplemental rolls
- 196.61 Certification of reduction in taxes; January 1993 storms.
- 196.62 Allocation to county
- 196.63 Remittance to Controller; regular secured and supplemental rolls
- 196.65 Certification of reduction in taxes; Shasta, Calaveras and Trinity counties' August 1992 fires
- 196.66 Allocation to county
- 196.67 Remittance to Controller; regular secured and supplemental rolls
- 196.7 Certification of reduction in taxes; San Bernardino County June and July 1992 earthquakes
- 196.8 Allocation to county
- 196.9 Remittance to Controller; regular secured and supplemental rolls
- 196.91 Certification of reduction in taxes; 1995 storms and floods
- 196.92 Allocation to county
- 196.93 Remittance to Controller; regular secured and supplemental rolls
- 196.94 Certification of reduction in taxes; 1993 fires
- 196.95 Allocation to county
- 196.96 Remittance to Controller; regular secured and supplemental rolls
- 196.97 Certification of reduction in taxes; 1994 fires, County of San Luis Obispo
- 196.98 Allocation to county
- 196.99 Remittance to Controller; regular secured and supplemental rolls