California Revenue and Taxation Code CHAPTER 6 - Earthquake and Fire Disaster Relief

• Section 197.
  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 197.1.
  (a) Any owner of eligible property who files on or before December 10, 1989, a claim for reassessment pursuant to Section 170 may apply to the...
• Section 197.2.
  On or before January 15, 1990, the tax collector of an eligible county shall certify to the Director of Finance the total amount of the...
• Section 197.3.
  If an eligible county has adopted an ordinance in accordance with Section 197.9, the tax collector shall certify to the Director of Finance on or...
• Section 197.4.
  After the tax collector of an eligible county has made the applicable certification to the Director of Finance pursuant to Section 197.2, the director shall,...
• Section 197.5.
  On or before December 31, 1990, each eligible county shall compute and remit to the Controller for deposit in the General Fund an amount equal...
• Section 197.6.
  On or before December 31, 1990, each eligible county which has adopted an ordinance in accordance with Section 197.9, shall compute and remit to the...
• Section 197.8.
  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 197.9.
  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...
• Section 198.
  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 198.1.
  Any eligible county may adopt an ordinance providing for the temporary postponement of the April 10, 1990, installment of taxes on property on the regular...

Last modified: October 22, 2018