Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Revenue and Taxation Code

Property Taxation

Part 1. General Provisions

Chapter 5. Disaster Relief: Tax Deferral

Section 194.5

194.5. Remittance to Controller; regular secured roll. On or before the December 31 or April 30 next following an eligible county's receipt of an allocation pursuant to Section 194.4, whichever date is sooner, the eligible county shall compute and remit to the Controller for deposit in the General Fund an amount equal to the amount of that allocation.

History.—Stats. 1999, Ch. 387 (AB 762), in effect September 15, 1999, added "the" after "or before", added "next following an eligible county's receipt of an allocation pursuant to Section 194.4" after "April 30", substituted "the" for "each" before "eligible county", and substituted "of that allocation" for "allocated to it by the Controller pursuant to Section 194.4" after "amount" in the first sentence.