{"code":"RTC","codeName":"Revenue and Taxation Code","section":"187","citation":"Rev. & Tax. Code, § 187","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 1. GENERAL PROVISIONS [101. - 198.1.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-1"},{"name":"CHAPTER 4. Disaster Relief [181. - 191.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-1/chapter-4"}],"history":"Added by Stats. 1986, Ch. 16, Sec. 3.   Effective March 11, 1986.","effective":"1986-03-11","html":"<p>On or before December 31, 1986, each eligible county shall compute and remit to the Controller for deposit in the General Fund an amount equal to the amount allocated to it by the Controller pursuant to Section <a href=\"/rtc/183\">183</a>, less the amount of its property tax revenue lost in the 1985–86 fiscal year as a result of the reassessment pursuant to Section <a href=\"/rtc/170\">170</a> of that property which was damaged or destroyed by the storms and floods of February 1986. If the amount computed pursuant to this section for an eligible county is less than zero, the Controller shall allocate that amount to the county.</p>","text":"On or before December 31, 1986, each eligible county shall compute and remit to the Controller for deposit in the General Fund an amount equal to the amount allocated to it by the Controller pursuant to Section 183, less the amount of its property tax revenue lost in the 1985–86 fiscal year as a result of the reassessment pursuant to Section 170 of that property which was damaged or destroyed by the storms and floods of February 1986. If the amount computed pursuant to this section for an eligible county is less than zero, the Controller shall allocate that amount to the county.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/disaster-relief-187","source":"California Legislative Information bulk export (pubinfo)"}