Rev. & Tax. Code, § 194.2 · Chapter 5. Disaster Relief: Tax Deferral
Rev. & Tax. Code, § 194.2
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
On or before January 15 or May 15, whichever date is sooner, the tax collector of an eligible county shall certify to the Director of Finance the total amount of the most recent installment of property taxes for all eligible property on both the regular secured roll that were deferred pursuant to Section 194.1 or pursuant to an ordinance adopted by the eligible county pursuant to Section 195.1.
Notes and commentary — not statutory text
History
Amended by Stats. 1999, Ch. 387, Sec. 1. Effective September 15, 1999.
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=194.2.
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- sha256 c42e3e032b91fca8236b6ebae2bce5eff85594584ae6a37ff2ff28225f5548d0
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- 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
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