If an eligible county has adopted an ordinance in accordance with Section 197.9, the tax collector shall certify to the Director of Finance on or before January 31, 1990, the total amount of supplemental roll property tax deferral claims submitted pursuant to Section 197.9 to the county by 5 p.m. on December 10, 1989.

(Amended by Stats. 1989, 1st Ex. Sess., Ch. 16, Sec. 8. Effective November 7, 1989.)

Terms Used In California Revenue and Taxation Code 197.3

  • 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 197