California Revenue and Taxation Code CHAPTER 5 - Disaster Relief: Tax Deferral
- Section 194.
As used in this chapter:(a) “Eligible county” means a county that meets both of the following requirements:(1) Has been proclaimed by the Governor to be in a...
- Section 194.1.
(a) Any owner of eligible property who files on or before the next property tax installment payment date, a claim for reassessment pursuant to Section 170,...
- Section 194.2.
On or before January 15 or May 15, whichever date is sooner, the tax collector of an eligible county shall certify to the Director of...
- Section 194.3.
If an eligible county has adopted an ordinance in accordance with Section 194.9, the tax collector shall certify to the Director of Finance on or...
- Section 194.4.
After the tax collector of an eligible county has certified an amount to the Director of Finance pursuant to Section 194.2 or Section 194.3, the...
- Section 194.5.
On or before the December 31 or April 30 next following an eligible county’s receipt of an allocation pursuant to Section 194.4, whichever date is...
- Section 194.8.
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 194.9.
Each eligible county may adopt an ordinance to permit the deferral of unpaid nondelinquent current fiscal year supplemental roll taxes on eligible property reassessed pursuant...
- Section 195.
The Department of Finance shall establish guidelines in carrying out this chapter. These guidelines shall include a procedure for the review of claims submitted by...
- Section 195.1.
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...
- Section 195.2.
In the 1991–92 fiscal year or as soon as possible thereafter during the 1992–93 fiscal year, the county auditor of an eligible county, proclaimed by...
- Section 195.3.
After the county auditor of an eligible county described in Section 195.2 has made the applicable certification to the Director of Finance pursuant to Section...
- Section 195.4.
On or before December 31, 1992, each eligible county described in Section 195.2 shall compute and remit to the Controller for deposit in the General...
- Section 195.5.
In the 1991–92 fiscal year or as soon as possible thereafter, the county auditor of an eligible county, proclaimed by the Governor to be in...
- Section 195.6.
After the county auditor of an eligible county described in Section 195.5 has made the applicable certification to the Director of Finance pursuant to Section...
- Section 195.7.
On or before December 31, 1993, each eligible county described in Section 195.5 shall compute and remit to the Controller for deposit in the General...
- Section 195.71.
In the 1993–94 fiscal year, or as soon as possible thereafter, the county auditor of an eligible county, proclaimed by the Governor to be in...
- Section 195.72.
After the county auditor of an eligible county, as described in Section 195.71, has made the applicable certification to the Director of Finance pursuant to...
- Section 195.73.
On or before December 31, 1995, each eligible county, as described in Section 195.71, shall compute and remit to the Controller for deposit in the...
- Section 195.77.
In the 1996–97 fiscal year, or as soon as possible thereafter, the county auditor of an eligible county, proclaimed by the Governor to be in...
- Section 195.78.
After the county auditor of an eligible county, as described in Section 195.77, has made the applicable certification to the Director of Finance pursuant to...
- Section 195.79.
On or before July 1, 1998, each eligible county, as described in Section 195.77, shall compute and remit to the Controller for deposit in the...
- Section 195.80.
In the 1997–98 fiscal year, the county auditor of an eligible county, proclaimed by the Governor to be in a state of disaster as a...
- Section 195.81.
After the county auditor of an eligible county, as described in Section 195.80, has made the applicable certification to the Director of Finance pursuant to...
- Section 195.82.
On or before June 30, 1999, each eligible county, as described in Section 195.80, shall compute and remit to the Controller for deposit in the...
- Section 195.83.
In the 1998–99 fiscal year, the county auditor of an eligible county, proclaimed by the Governor to be in a state of disaster as a...
- Section 195.84.
After the county auditor of an eligible county, as described in Section 195.83, has made the applicable certification to the Director of Finance pursuant to...
- Section 195.85.
On or before June 30, 2000, each eligible county, as described in Section 195.83, shall compute and remit to the Controller for deposit in the...
- Section 195.86.
By September 30, 2001, the auditor of the County of Napa, which was the subject of the Governor’s Proclamation of a state of emergency for...
- Section 195.87.
After the county auditor of an eligible county, as described in Section 195.86, has made the applicable certification to the Director of Finance pursuant to...
- Section 195.88.
On or before June 30, 2002, each eligible county, as described in Section 195.86, shall compute and remit to the Controller for deposit in the...
- Section 195.89.
By September 30, 2004, the auditors of the Counties of Los Angeles, Riverside, San Bernardino, San Diego, San Luis Obispo, Santa Barbara, and Ventura, which...
- Section 195.90.
After the county auditor of an eligible county, as described in Section 195.89, has made the applicable certification to the Director of Finance pursuant to...
- Section 195.91.
On or before June 30, 2005, each eligible county, as described in Section 195.89, shall compute and remit to the Controller for deposit in the...
- Section 195.92.
(a) By September 30, 2005, the auditors of the Counties of Kern, Los Angeles, Santa Barbara, and Ventura, which were the subject of the Governor’s proclamations...
- Section 195.93.
After the county auditor of an eligible county, as described in Section 195.92, has made the applicable certification to the Director of Finance pursuant to...
- Section 195.94.
(a) On or before June 30, 2006, each eligible county, as described in Section 195.92, shall compute and remit to the Controller for deposit in the...
- Section 195.95.
(a) By September 30, 2005, the Auditor of Shasta County, which was the subject of the Governor’s Proclamation of a state of emergency for the wildfires...
- Section 195.96.
After the Auditor of Shasta County has made the applicable certification to the Director of Finance pursuant to Section 195.95, the director shall, within 30...
- Section 195.97.
(a) On or before June 30, 2006, Shasta County shall compute and remit to the Controller for deposit in the General Fund an amount equal to...
- Section 195.98.
(a) By September 30, 2005, the auditors of the Counties of Orange, Riverside, San Bernardino, and San Diego, which counties were the subject of the Governor’s...
- Section 195.99.
After the county auditor of an eligible county, as described in Section 195.98, has made the applicable certification to the Director of Finance pursuant to...
- Section 195.100.a.
(a) On or before June 30, 2006, each eligible county, as described in Section 195.98, shall compute and remit to the Controller for deposit in the...
- Section 195.101.
(a) In fiscal year 2005–06, the auditors of the Counties of Del Norte, Humboldt, Lake, Mendocino, Napa, Sonoma, and Trinity, which counties were the subject of...
- Section 195.102.
After the county auditor of an eligible county, as described in Section 195.101, has made the applicable certification to the Director of Finance pursuant to...
- Section 195.103.
(a) On or before June 30, 2007, each eligible county, as described in Section 195.101, shall compute and remit to the Controller for deposit in the...
- Section 195.104.
(a) By September 30, 2006, the auditors of the Counties of Alameda, Alpine, Amador, Butte, Calaveras, Colusa, Contra Costa, El Dorado, Fresno, Kings, Lake, Lassen, Madera,...
- Section 195.105.
After the county auditor of an eligible county, as described in Section 195.104, has made the applicable certification to the Director of Finance pursuant to...
- Section 195.106.
(a) On or before June 30, 2007, each eligible county, as described in Section 195.104, shall compute and remit to the Controller for deposit in the...
- Section 195.107.
(a) By October 31, 2007, the auditor of the County of Ventura, which was the subject of the Governor’s proclamations of a state of emergency during...
- Section 195.108.
After the county auditor of the eligible county, as described in Section 195.107, has made the applicable certification to the Director of Finance pursuant to...
- Section 195.109.
(a) On or before June 30, 2008, the eligible county, as described in Section 195.107, shall compute and remit to the Controller for deposit in the...
- Section 195.110.
(a) By October 31, 2007, the auditor of the County of Riverside, which was the subject of the Governor’s proclamation of a state of emergency for...
- Section 195.111.
After the county auditor of an eligible county, as described in Section 195.110, has made the applicable certification to the Director of Finance pursuant to...
- Section 195.112.
(a) On or before June 30, 2008, each eligible county, as described in Section 195.110, shall compute and remit to the Controller for deposit in the...
- Section 195.116.
(a) By October 31, 2007, the auditors of the Counties of El Dorado, Fresno, Imperial, Kern, Kings, Madera, Merced, Monterey, Riverside, San Bernardino, San Diego, San...
- Section 195.117.
After the county auditor of an eligible county, as described in Section 195.116, has made the applicable certification to the Director of Finance pursuant to...
- Section 195.118.
(a) On or before June 30, 2008, each eligible county, as described in Section 195.116, shall compute and remit to the Controller for deposit in the...
- Section 195.120.
(a) By October 31, 2008, the auditor of the County of El Dorado, which was the subject of the Governor’s proclamation of a state of emergency...
- Section 195.121.
After the county auditor of the eligible county, as described in Section 195.120, has made the applicable certification to the Director of Finance pursuant to...
- Section 195.122.
(a) On or before June 30, 2009, the eligible county, as described in Section 195.120, shall compute and remit to the Controller for deposit in the...
- Section 195.123.
(a) By September 30, 2008, the auditors of the Counties of Santa Barbara and Ventura, which were the subject of the Governor’s proclamation of a state...
- Section 195.124.
After the county auditor of the eligible county, as described in Section 195.123, has made the applicable certification to the Director of Finance pursuant to...
- Section 195.125.
(a) On or before June 30, 2009, the eligible county, as described in Section 195.123, shall compute and remit to the Controller for deposit in the...
- Section 195.128.
(a) By October 30, 2008, the auditors of the Counties of Los Angeles, Orange, Riverside, San Bernardino, San Diego, Santa Barbara, and Ventura, which were the...
- Section 195.129.
After the county auditor of the eligible county, as described in Section 195.128, has made the applicable certification to the Director of Finance pursuant to...
- Section 195.130.
(a) On or before June 30, 2009, the eligible county, as described in Section 195.128, shall compute and remit to the Controller for deposit in the...
- Section 195.131.
(a) By October 30, 2008, the auditor of the County of Riverside, which was the subject of the Governor’s proclamation of a state of emergency for...
- Section 195.132.
After the county auditor of the eligible county, as described in Section 195.131, has made the applicable certification to the Director of Finance pursuant to...
- Section 195.133.
(a) On or before June 30, 2009, the eligible county, as described in Section 195.131, shall compute and remit to the Controller for deposit in the...
- Section 195.134.
(a) By September 30, 2009, the auditors of the Counties of Butte, Kern, Mariposa, Mendocino, Monterey, Plumas, Santa Clara, Santa Cruz, Shasta, and Trinity, which were...
- Section 195.135.
After the county auditor of the eligible county, as described in Section 195.134, has made the applicable certification to the Director of Finance pursuant to...
- Section 195.136.
(a) On or before June 30, 2010, the eligible county, as described in Section 195.134, shall compute and remit to the Controller for deposit in the...
- Section 195.137.
(a) By September 30, 2009, the auditor of the County of Santa Barbara, which was the subject of the Governor’s proclamation of a state of emergency...
- Section 195.138.
After the county auditor of the eligible county, as described in Section 195.137, has made the applicable certification to the Director of Finance pursuant to...
- Section 195.139.
(a) On or before June 30, 2010, an eligible county, as described in Section 195.137, shall compute and remit to the Controller for deposit in the...
- Section 195.140.
(a) By September 30, 2009, the auditor of the County of Inyo, which was the subject of the Governor’s proclamations of a state of emergency for...
- Section 195.141.
After the county auditor of an eligible county, as described in Section 195.140, has made the applicable certification to the Director of Finance pursuant to...
- Section 195.142.
(a) On or before June 30, 2010, each eligible county, as described in Section 195.140, shall compute and remit to the Controller for deposit in the...
- Section 195.143.
(a) By September 30, 2009, the auditor of the County of Humboldt, which was the subject of the Governor’s proclamation of a state of emergency for...
- Section 195.144.
After the county auditor of the eligible county, as described in Section 195.143, has made the applicable certification to the Director of Finance pursuant to...
- Section 195.145.
(a) On or before June 30, 2010, an eligible county, as described in Section 195.143, shall compute and remit to the Controller for deposit in the...
- Section 195.164.
(a) By October 30, 2010, the auditor of the County of Humboldt, which was the subject of the Governor’s proclamation of a state of emergency for...
- Section 195.165.
After the county auditor of the eligible county, as described in Section 195.164, has made the applicable certification to the Director of Finance pursuant to...
- Section 195.166.
(a) On or before June 30, 2011, an eligible county, as described in Section 195.164, shall compute and remit to the Controller for deposit in the...
- Section 195.167.
(a) By October 30, 2010, the auditors of the Counties of Calaveras, Imperial, Los Angeles, Orange, Riverside, San Bernardino, San Francisco, and Siskiyou, which were the...
- Section 195.168.
After the county auditor of the eligible county, as described in Section 195.167, has made the applicable certification to the Director of Finance pursuant to...
- Section 195.169.
(a) On or before June 30, 2011, an eligible county, as described in Section 195.167, shall compute and remit to the Controller for deposit in the...
- Section 195.170.
(a) By October 30, 2010, the auditor of the County of Imperial, which was the subject of the Governor’s proclamation of a state of emergency for...
- Section 195.171.
After the county auditor of the eligible county, as described in Section 195.170, has made the applicable certification to the Director of Finance pursuant to...
- Section 195.172.
(a) On or before June 30, 2011, an eligible county, as described in Section 195.170, shall compute and remit to the Controller for deposit in the...
- Section 195.176.
(a) By October 30, 2011, the auditor of the County of San Mateo, which was the subject of the Governor’s proclamation of a state of emergency...
- Section 195.177.
After the county auditor of the County of San Mateo has made the applicable certification to the Director of Finance pursuant to Section 195.176, the...
- Section 195.178.
(a) On or before June 30, 2012, the County of San Mateo shall compute and remit to the Controller for deposit in the General Fund an...
- Section 196.1.
In the 1991–92 fiscal year or as soon as possible thereafter, the county auditor of an eligible county, proclaimed by the Governor to be in...
- Section 196.2.
After the county auditor of an eligible county described in Section 196.1 has made the applicable certification to the Director of Finance pursuant to Section...
- Section 196.3.
On or before December 31, 1993, each eligible county described in Section 196.1 shall compute and remit to the Controller for deposit in the General...
- Section 196.4.
(a) In the 1991–92 fiscal year, the county auditor of an eligible county, proclaimed by the Governor to be in a state of disaster as a...
- Section 196.5.
After the county auditor of an eligible county, as described in Section 196.4, has made the applicable certification to the Director of Finance pursuant to...
- Section 196.6.
(a) On or before December 31, 1992, each eligible county, as described in subdivision (a) of Section 196.4, shall compute and remit to the Controller for...
- Section 196.61.
In the 1992–93 fiscal year, or as soon as possible thereafter, the county auditor of an eligible county, proclaimed by the Governor to be in...
- Section 196.62.
After the county auditor of an eligible county, as described in Section 196.61, has made the applicable certification to the Director of Finance pursuant to...
- Section 196.63.
On or before December 31, 1993, each eligible county, as described in Section 196.61, shall compute and remit to the Controller for deposit in the...
- Section 196.65.
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...
- Section 196.66.
After the county auditor of an eligible county, as described in Section 196.65, has made the applicable certification to the Director of Finance pursuant to...
- Section 196.67.
On or before December 31, 1993, each eligible county, as described in Section 196.65, shall compute and remit to the Controller for deposit in the...
- Section 196.7.
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...
- Section 196.8.
After the county auditor of an eligible county, as described in Section 196.7, has made the applicable certification to the Director of Finance pursuant to...
- Section 196.9.
On or before December 31, 1993, each eligible county, as described in Section 196.7, shall compute and remit to the Controller for deposit in the...
- Section 196.91.
In the 1994–95 fiscal year, or as soon as possible thereafter, the county auditor of an eligible county, proclaimed by the Governor to be in...
- Section 196.92.
After the county auditor of an eligible county, as described in Section 196.91, has made the applicable certification to the Director of Finance pursuant to...
- Section 196.93.
On or before December 31, 1995, or as soon as possible thereafter, each eligible county, as described in Section 196.91, shall compute and remit to...
- Section 196.93.a.
On or before December 31, 1995, or as soon as possible thereafter, each eligible county, as described in Section 196.91, shall compute and remit to...
- Section 196.93.b.
On or before June 30, 1996, each eligible county, as described in Section 196.91, shall compute and remit to the Controller for deposit in the...
- Section 196.94.
In the 1993–94 fiscal year, or as soon as possible thereafter, the county auditor of an eligible county, proclaimed by the Governor to be in...
- Section 196.95.
After the county auditor of an eligible county, as described in Section 196.94, has made the applicable certification to the Director of Finance pursuant to...
- Section 196.96.
On or before December 31, 1995, each eligible county, as described in Section 196.94, shall compute and remit to the Controller for deposit in the...
- Section 196.97.
In the 1994–95 fiscal year, or as soon as possible thereafter, the county auditor of an eligible county, proclaimed by the Governor to be in...
- Section 196.98.
After the county auditor of an eligible county, as described in Section 196.97, has made the applicable certification to the Director of Finance pursuant to...
- Section 196.99.
On or before December 31, 1995, each eligible county, as described in Section 196.97, shall compute and remit to the Controller for deposit in the...
Last modified: October 22, 2018