California Revenue and Taxation Code CHAPTER 4 - Disaster Relief

• Section 181.
  As used in this chapter:(a) “Eligible county” means a county which meets both of the following requirements:(1) Has been proclaimed by the Governor to be in a...
• Section 182.
  On or before May 31, 1986, the tax collector of an eligible county shall certify to the Director of Finance the total amount of the...
• Section 182.5.
  If an eligible county has adopted an ordinance in accordance with Section 191, the tax collector shall certify to the Director of Finance on or...
• Section 183.
  If the tax collector of an eligible county has certified to the Director of Finance the information specified in Section 182, the Director of Finance...
• Section 184.
  If the tax collector of an eligible county has certified to the Director of Finance the information specified in Section 182.5, the Director of Finance...
• Section 185.
  (a) Any owner of eligible property who files on or before April 10, 1986, a claim for reassessment pursuant to the provisions of Section 170 based...
• Section 187.
  On or before December 31, 1986, each eligible county shall compute and remit to the Controller for deposit in the General Fund an amount equal...
• Section 187.5.
  On or before December 31, 1986, each eligible county which has adopted an ordinance in accordance with Section 191, shall compute and remit to the...
• Section 188.
  The allocation of funds to and the repayment of funds by counties made pursuant to this chapter shall be subject to review and audit by...
• Section 188.5.
  The Department of Finance and the Controller shall establish guidelines in carrying out the provisions of this chapter. These guidelines shall include a procedure for...
• Section 189.
  Each eligible county shall make every reasonable effort to inform eligible property owners of the benefits provided by this chapter.(Added by Stats. 1986, Ch. 16,...
• Section 190.
  It is the intent of this chapter to provide immediate tax relief where property was damaged during the February 1986 storms and floods and to...
• Section 191.
  Each eligible county may adopt an ordinance to permit the deferral of unpaid nondelinquent supplemental roll taxes on eligible property reassessed pursuant to Chapter 3.5...

Last modified: October 22, 2018