If an eligible county has adopted an ordinance in accordance with Section 191, the tax collector shall certify to the Director of Finance on or before May 1, 1986, the total amount of supplemental roll property tax deferral claims submitted pursuant to Section 191 to the county by 5 p.m. on April 10, 1986.
(Added by Stats. 1986, Ch. 16, Sec. 3. Effective March 11, 1986.)
Terms Used In California Revenue and Taxation Code 182.5
- County: includes city and county. See California Revenue and Taxation Code 15
- Eligible county: means a county which meets both of the following requirements:
California Revenue and Taxation Code 181