California § 194.2. 194.2. (Amended by Stats. 1999, Ch. 387, Sec. 1.)

California Statutes

§ 194.2. — 194.2. (Amended by Stats. 1999, Ch. 387, Sec. 1.)

California § 194.2.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 1.DIVISION 1. PROPERTY TAXATION

Part 1.PART 1. GENERAL PROVISIONS

Ch. 5.CHAPTER 5. Disaster Relief: Tax Deferral

This text of California § 194.2. (194.2. (Amended by Stats. 1999, Ch. 387, Sec. 1.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 194.2. (2026).

Text

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 Finance the total amount of the most recent installment of property taxes for all eligible property on both the regular secured roll that were deferred pursuant to Section 194.1 or pursuant to an ordinance adopted by the eligible county pursuant to Section 195.1.

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