Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Revenue and Taxation Code

Property Taxation

Part 1. General Provisions

CHAPTER 6. Earthquake and Fire Disaster Relief

Section 198.1

198.1. Postponement of April 10, 1990 installment; regular secured roll taxes; ordinance. Any eligible county may adopt an ordinance providing for the temporary postponement of the April 10, 1990, installment of taxes on property on the regular secured roll for the 1989–90 fiscal year until December 10, 1990, and, notwithstanding any other provision of this chapter, the further postponement of the December 10, 1989, installment of taxes on property on the regular secured roll for the 1989–90 fiscal year until December 10, 1990. The state shall provide no reimbursement payments to local jurisdictions for the postponement of property taxes pursuant to this section.

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 "April 10, 1990" for "April 10, 1988" after "temporary postponement of the", "1989–90" for "1987–88" twice after "roll for the", "December 10, 1990" for "December 10, 1988" twice after "until", and "December 10, 1989" for "December 10, 1987" after "further postponement of the" in the first sentence.