Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2012

Revenue and Taxation Code

Property Taxation

Part 1. General Provisions

CHAPTER 4. Disaster Relief

Section 191

191. Deferral of unpaid nondelinquent 1985–86 fiscal year supplemental roll taxes; ordinance. Each eligible county may adopt an ordinance to permit the deferral of unpaid nondelinquent supplemental roll taxes on eligible property reassessed pursuant to Chapter 3.5 (commencing with Section 75) of Part 0.5 which has sustained ten thousand dollars ($10,000) or more in damage as the result of floods or storms occurring in February 1986 if the owner files a claim for deferral on or before April 10, 1986, with the assessor. The corrected supplemental bill shall be due on the last day of the month following the month in which the corrected bill is mailed or the delinquent date of the second installment of the original bill, whichever is later.

History.—Added by Stats. 1986, Ch. 16, effective date March 11, 1986. Stats. 1986, Ch. 1110, effective September 24, 1986, deleted "1985–86 fiscal year" after "nondelinquent" in the first sentence.