Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Revenue and Taxation Code

Property Taxation

Part 1. General Provisions

CHAPTER 6. Earthquake and Fire Disaster Relief

Section 197.9

197.9. Deferral of unpaid nondelinquent 1989–90 fiscal year supplemental roll taxes; ordinance. Each eligible county may adopt an ordinance to permit the deferral of unpaid nondelinquent 1989–90 fiscal year supplemental roll taxes on eligible property reassessed pursuant to Chapter 3.5 (commencing with Section 75) of Part 0.5 if the owner files a claim for deferral on or before December 10, 1989, with the assessor. Taxes deferred pursuant to this section shall be due on the last day of the month following the month in which the corrected bill is mailed or the delinquent date of the first installment of the original bill, whichever is later.

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 "1989–90" for "1987–88" after "nondelinquent" and "December 10, 1989" for "December 10, 1987" after "on or before" in the first sentence.