Is Cal. Rev. & Tax. Code § 196.7 — Disaster Relief: Tax Deferral still in force?

Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 196.7 — Disaster Relief: Tax Deferral

Cal. Rev. & Tax. Code § 196.7

Type: Statute
Source: California Revenue and Taxation Code
Jurisdiction: California
Date: 1992-09-30
Current through: Nov 2, 2026 (California Legislative Counsel)

Citator

Cal. Rev. & Tax. Code § 196.7 — Disaster Relief: Tax Deferral is in force in the current edition of the Code, and nothing recorded condemns it.

In the 1992–93 fiscal year, the county auditor of an eligible county, proclaimed by the Governor to be in a state of disaster as a result of the earthquakes that occurred in the County of San Bernardino in June and July of 1992, shall certify to the Director of Finance an estimate of the total amount of the reduction in property tax revenues on both the regular secured roll and the supplemental roll for that fiscal year resulting from the reassessment of eligible properties by the county assessor pursuant to Section 170, except that the amount certified shall not include any estimated property tax revenue reductions to school districts (other than basic state aid school districts), county offices of education, and community college districts.