Each eligible county may adopt an ordinance to permit the deferral of unpaid nondelinquent supplemental roll taxes on eligible property reassessed pursuant to Chapter 3.5 (commencing with Section 75) of Part 0.5 which has sustained ten thousand dollars ($10,000) or more in damage as the result of floods or storms occurring in February 1986 if the owner files a claim for deferral on or before April 10, 1986, with the assessor. The corrected supplemental bill shall be due on the last day of the month following the month in which the corrected bill is mailed or the delinquent date of the second installment of the original bill, whichever is later.
(Amended by Stats. 1986, Ch. 1110, Sec. 7. Effective September 24, 1986.)
Terms Used In California Revenue and Taxation Code 191
- Eligible county: means a county which meets both of the following requirements:
California Revenue and Taxation Code 181
- Eligible property: means real property and any manufactured home which has received the homeowners' exemption or is eligible for the homeowners' exemption as of March 1, 1986, and which is located in an eligible county. See California Revenue and Taxation Code 181
- Original bill: A bill which is drafted by a committee. It is introduced by the committee or subcommittee chairman after the committee votes to report it.