California Codes > Revenue and Taxation Code > Division 2 > Part 10.6 > Chapter 3


§ 20820	A participating county may charge an application fee from a claimant …
§ 20821	(a) A participating county shall charge claimants interest on …
§ 20822	Each participating county shall establish a Property Tax Deferral …
§ 20823	(a) The deferment of property taxes pursuant to this chapter …
§ 20824	If the deferment claim is filed timely, then any delinquent penalties …
§ 20825	If a property tax deferment repayment is made to satisfy an …

County: includes city and county. See California Water Code 14
County: includes city and county. See California Revenue and Taxation Code 15
Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. ^{Source: OCC}
Lien: A claim against real or personal property in satisfaction of a debt.
Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
State: means the State of California, unless applied to the different parts of the United States. See California Water Code 18

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