Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Revenue and Taxation Code

Property Taxation

Part 1. General Provisions

Chapter 5. Disaster Relief: Tax Deferral

Section 194.2

194.2. Certification of total property taxes deferred. On or before January 15 or May 15, whichever date is sooner, the tax collector of an eligible county shall certify to the Director of Finance the total amount of the most recent installment of property taxes for all eligible property on both the regular secured roll that were deferred pursuant to Section 194.1 or pursuant to an ordinance adopted by the eligible county pursuant to Section 195.1.

History.—Stats. 1999, Ch. 387 (AB 762), in effect September 15, 1999, deleted "and the supplemental roll for the current fiscal year" after "secured roll", substituted "that" for "which" before "were deferred" and added "or pursuant to an ordinance adopted by the eligible county pursuant to Section 195.1" after "Section 194.1" in the first sentence.