Is Cal. Rev. & Tax. Code § 195.1 — Disaster Relief: Tax Deferral still in force?

Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 195.1 — Disaster Relief: Tax Deferral

Cal. Rev. & Tax. Code § 195.1

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

Citator

Cal. Rev. & Tax. Code § 195.1 — Disaster Relief: Tax Deferral is in force in the current edition of the Code, and nothing recorded condemns it.

Any eligible county may adopt an ordinance providing for the temporary postponement of the second consecutive installment of taxes on property on the regular secured roll until the next property tax installment payment date, and, notwithstanding any other provision of this chapter, also for the further postponement of the preceding installment of taxes on property on the regular secured roll which was deferred pursuant to Section 194.1, until that date. The state shall provide no reimbursement payments to local jurisdictions for the postponement of property taxes pursuant to this section, unless the Governor specifies otherwise in the proclamation of the emergency with respect to which the postponement was implemented.