{"code":"RTC","codeName":"Revenue and Taxation Code","section":"197.2","citation":"Rev. & Tax. Code, § 197.2","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 6. Earthquake and Fire Disaster Relief [197. - 198.1.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-1/chapter-6"}],"history":"Amended by Stats. 1989, 1st Ex. Sess., Ch. 16, Sec. 7.   Effective November 7, 1989.","effective":"1989-11-07","html":"<p>On or before January 15, 1990, the tax collector of an eligible county shall certify to the Director of Finance the total amount of the first installment of property taxes for all eligible property on both the regular secured roll and the supplemental roll for the 1989–90 fiscal year which were deferred pursuant to Section <a href=\"/rtc/197.1\">197.1</a>.</p>","text":"On or before January 15, 1990, the tax collector of an eligible county shall certify to the Director of Finance the total amount of the first installment of property taxes for all eligible property on both the regular secured roll and the supplemental roll for the 1989–90 fiscal year which were deferred pursuant to Section 197.1.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/earthquake-and-fire-disaster-relief-197-2","source":"California Legislative Information bulk export (pubinfo)"}