California Revenue and Taxation Code Section 20807

CA Rev & Tax Code § 20807 (2017)  

“Property taxes” means ad valorem property taxes or special assessments imposed upon a residential dwelling within the year in which deferment is sought.

(Added by Stats. 2011, Ch. 369, Sec. 3. (AB 1090) Effective January 1, 2012.)

Last modified: October 25, 2018