California § 195.2. 195.2. (Added by Stats. 1992, 1st Ex. Sess., Ch. 19, Sec. 1.)

California Statutes

§ 195.2. — 195.2. (Added by Stats. 1992, 1st Ex. Sess., Ch. 19, Sec. 1.)

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

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 the Governor to be in a state of disaster as a result of the floods that occurred in California in February 1992, shall certify to the Director of Finance an estimate of the total amount of the reduction in property tax revenues on both the regular secured roll and the supplemental roll for that fiscal year resulting from the reassessment of eligible properties by the county assessor pursuant to Section 170, except that the amount certified shall not include any estimated property tax revenue reductions to school districts (other than basic state aid school districts), county offices of education, and community college districts.

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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 the Governor to be in a state of disaster as a result of the floods that occurred in California in February 1992, shall certify to the Director of Finance an estimate of the total amount of the reduction in property tax revenues on both the regular secured roll and the supplemental roll for that fiscal year resulting from the reassessment of eligible properties by the county assessor pursuant to Section 170, except that the amount certified shall not include any estimated property tax revenue reductions to school districts (other than basic state aid school districts), county offices of education, and community college districts.

California § 195.2. (195.2. (Added by Stats. 1992, 1st Ex. Sess., Ch. 19, Sec. 1.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.