California § 20824. 20824. (Added by Stats. 2011, Ch. 369, Sec. 3.)

California Statutes

§ 20824. — 20824. (Added by Stats. 2011, Ch. 369, Sec. 3.)

California § 20824.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 2.DIVISION 2. OTHER TAXES

Part 10.6.PART 10.6. COUNTY DEFERRED PROPERTY TAX PROGRAM FOR SENIOR CITIZENS AND DISABLED CITIZENS

Ch. 3.CHAPTER 3. Financing

This text of California § 20824. (20824. (Added by Stats. 2011, Ch. 369, Sec. 3.)) 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 § 20824. (2026).

Text

If the deferment claim is filed timely, then any delinquent penalties and interest for that fiscal year shall be canceled unless the failure to perfect the claim was due to willful neglect on the part of the claimant or his or her representative. In the event of such willful neglect, any property tax deferment subvention payment may be used only if it is accompanied by sufficient amounts to pay the delinquent interest and penalties.

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If the deferment claim is filed timely, then any delinquent penalties and interest for that fiscal year shall be canceled unless the failure to perfect the claim was due to willful neglect on the part of the claimant or his or her representative. In the event of such willful neglect, any property tax deferment subvention payment may be used only if it is accompanied by sufficient amounts to pay the delinquent interest and penalties.

Legislative History

Added by Stats. 2011, Ch. 369, Sec. 3. (AB 1090) Effective January 1, 2012.

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California § 20824., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/20824..