Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 197.9 — Earthquake and Fire Disaster Relief

Cal. Rev. & Tax. Code § 197.9

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
1989-11-07
Current through
Nov 2, 2026 (California Legislative Counsel)

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…

Citator

Cal. Rev. & Tax. Code § 197.9 — Earthquake and Fire Disaster Relief is in force in the current edition of the Code, and nothing recorded condemns it.

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.