Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Revenue and Taxation Code

Property Taxation

Part 1. General Provisions

CHAPTER 4. Disaster Relief

Section 190

190. Intent. It is the intent of this chapter to provide immediate tax relief where property was damaged during the February 1986 storms and floods and to ensure that local governments receive the property tax revenues necessary to carry out their operations in the 1985–86 fiscal year.

History.—Added by Stats. 1986, Ch. 16, effective March 11, 1986. Stats. 1986, Ch. 1110, effective September 24, 1986, substituted "where" for "to homeowners whose" after "relief".