Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 194.2 — Disaster Relief: Tax Deferral

Cal. Rev. & Tax. Code § 194.2

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
1999-09-15
Current through
Nov 2, 2026 (California Legislative Counsel)

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…

Citator

Cal. Rev. & Tax. Code § 194.2 — Disaster Relief: Tax Deferral is in force in the current edition of the Code, and nothing recorded condemns it.

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.