California Statutes
§ 195.1. — 195.1. (Amended by Stats. 1999, Ch. 387, Sec. 5.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 1. DIVISION 1. PROPERTY TAXATION·Part 1. PART 1. GENERAL PROVISIONS·Ch. 5. CHAPTER 5. Disaster Relief: Tax Deferral
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 roll until the next property tax installment payment date, and, notwithstanding any other provision of this chapter, also for the further postponement of the preceding installment of taxes on property on the regular secured roll which was deferred pursuant to Section 194.1, until that date. The state shall provide no reimbursement payments to local jurisdictions for the postponement of property taxes pursuant to this section, unless the Governor specifies otherwise in the proclamation of the emergency with respect to which the postponement was implemented.
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California § 195.1. (195.1. (Amended by Stats. 1999, Ch. 387, Sec. 5.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 1999, Ch. 387, Sec. 5. Effective September 15, 1999.