Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 1. General Provisions

CHAPTER 6. Earthquake and Fire Disaster Relief

Section 197.2

197.2. Certification of taxes deferred-regular secured roll and supplemental roll. On or before January 15, 1990, the tax collector of an eligible county shall certify to the Director of Finance the total amount of the first installment of property taxes for all eligible property on both the regular secured roll and the supplemental roll for the 1989–90 fiscal year which were deferred pursuant to Section 197.1.

History.—Added by Stats. 1987, Ch. 6X, (first extra session), in effect November 16, 1987. Stats. 1989, Ch. 15X, (first extra session), in effect November 7, 1989, substituted "January 15, 1990" for "January 15, 1988" after "On or before" and "1989–90" for "1987–88" after "roll for the".