Rev. & Tax. Code, § 181 · Chapter 4. Disaster Relief
Rev. & Tax. Code, § 181
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
As used in this chapter:
(a) “Eligible county” means a county which meets both of the following requirements:
(1) Has been proclaimed by the Governor to be in a state of disaster as a result of storms and floods occurring during February 1986.
(2) Has adopted an ordinance providing for property reassessment pursuant to Section 170.
(b) “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.
(c) “Property tax deferral claim” means a claim filed by the owner of eligible property in conjunction with or in addition to the filing of an application for reassessment of that property pursuant to Section 170, which enables the owner to defer payment of the April 10, 1986, installment of taxes on property on the regular secured roll for the 1985–86 fiscal year, as provided in Section 185.
Notes and commentary — not statutory text
History
Amended by Stats. 2002, Ch. 775, Sec. 11. Effective January 1, 2003.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=181.
- Text hash
- sha256 2a52a32b1a57199b1521c53b0e881013edd804011f4e3b9a57a6397710d0f848
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Revenue and Taxation Code
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.