Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Revenue and Taxation Code

Property Taxation

Part 1. General Provisions

CHAPTER 4. Disaster Relief

Section 182

182. Certification of delinquent taxes; regular secured roll. On or before May 31, 1986, the tax collector of an eligible county shall certify to the Director of Finance the total amount of the second installment of property taxes on the regular secured roll for the 1985–86 fiscal year which are not paid by 5 p.m. on April 10, 1986, and which are delinquent, less the total amount of payments of that second installment received between April 10, 1986, and the date of the tax collector's certification, and the delinquency percentage rate for property taxes on the regular secured roll for the 1982–83, 1983–84, and 1984–85 fiscal years.

History.—Added by Stats. 1986, Ch. 16, effective March 11, 1986. Stats. 1986, Ch. 1110, effective September 24, 1986 substituted "May 31, 1986" for "May 1, 1986" after "before".