BlackletterCalifornia law

PART 1. GENERAL PROVISIONS [101. - 198.1.]

Part 1 enacted by Stats. 1939, Ch. 154.

§§ 101–198.1 · 208 sections

  1. CHAPTER 1. Construction §§ 101–136 · 40 sections
    • § 101 Unless the context otherwise requires, the general provisions hereinafter set forth govern the construction of this division.
    • § 102 Nothing in this division shall be construed to permit double taxation.
    • § 103 “Property” includes all matters and things, real, personal, and mixed, capable of private ownership.
    • § 104 “Real estate” or “real property” includes: (a) The possession of, claim to, ownership of, or right to the possession of land. (b) All mines, minerals, and…
    • § 105 (a) “Improvements” includes both of the following: (1) All buildings, structures, fixtures, and fences erected on or affixed to the land. (2) All fruit,… see note
    • § 106 (a) Except as provided in Section 83.5, “personal property” includes all property except real estate. (b) This section shall go into effect on the date Chapter… see note
    • § 107 “Possessory interests” means the following: (a) Possession of, claim to, or right to the possession of land or improvements that is independent, durable, and…
    • § 107.1 The full cash value of a possessory interest, when arising out of a lease of exempt property, is the excess, if any, of the value of the lease on the open…
    • § 107.2 The full cash value of leasehold estates in exempt property for the production of gas, petroleum and other hydrocarbon substances from beneath the surface of…
    • § 107.3 The full cash value of leasehold estates in exempt property for the production of gas, petroleum and other hydrocarbon substances from beneath the surface of…
    • § 107.4 (a) For purposes of paragraph (1) of subdivision (a) of Section 107, there is no independent possession or use of land or improvements if that possession or…
    • § 107.6 (a) The state or any local public entity of government, when entering into a written contract with a private party whereby a possessory interest subject to…
    • § 107.7 (a) When valuing possessory interests in real property created by the right to place wires, conduits, and appurtenances along or across public streets,…
    • § 107.8 (a) For purposes of applying subdivision (a) of Section 107 to a lease-leaseback of publicly owned real property, the possession of, claim to, or right to the…
    • § 107.9 (a) In addition to any taxable real property interests that an operator of certificated aircraft has at a publicly owned airport that are interests stated in a…
    • § 107.10 For purposes of paragraph (1) of subdivision (a) of Section 107, there is no independent possession or use of land or improvements if that possession or use is…
    • § 108 “State-assessed property” means all property required to be assessed by the board under Section 19 of Article XIII of the Constitution and which is subject to…
    • § 109 “Roll” means the entire assessment roll. The “secured roll” is that part of the roll containing State assessed property and property the taxes on which are a…
    • § 109.5 “Machine-prepared roll” means an assessment roll prepared by electronic data-processing equipment, bookkeeping machine, typewriter, or other mechanical device,…
    • § 109.6 With the consent of the auditor and tax collector and approval of the board of supervisors, data normally appearing on an extended roll and abstract list may…
    • § 110 (a) Except as is otherwise provided in Section 110.1, “full cash value” or “fair market value” means the amount of cash or its equivalent that property would…
    • § 110.1 (a) For purposes of subdivision (a) of Section 2 of Article XIII A of the California Constitution, “full cash value” of real property, including possessory…
    • § 110.5 “Full value” means fair market value, full cash value, or such other value standard as is prescribed by the Constitution or in this code under the…
    • § 115 “Interest” in any property includes any legal or equitable interest.
    • § 116 “Map” includes plat.
    • § 117 “Lien date” is the time when taxes for any fiscal year become a lien on property.
    • § 118 “Assessment year” means the period beginning with a lien date and ending immediately prior to the succeeding lien date for taxes levied by the same agency.
    • § 119 “County board” means the county board of supervisors when sitting as the county board of equalization.
    • § 121 “Taxing agency” includes the State, county, and city. “Taxing agency” also includes every district that assesses property for taxation purposes and levies…
    • § 122 “Revenue district” includes every city and district for which the county officers assess property and collect taxes or assessments.
    • § 123 “Amount of defaulted taxes” on property means the sum of the following amounts: (a) The amount of taxes which were a lien on the real estate at the time of the…
    • § 124 “Current taxes” means taxes which are a lien on property, but which are not included in “amount of defaulted taxes” except that, between a lien date and the…
    • § 125 “Current roll” means the roll containing the property on which current taxes are a lien.
    • § 126 “Tax-defaulted property” is real property which is subject to a lien for taxes which, by operation of law and by declaration of the tax collector, are in…
    • § 128 “Assessor” means the assessing officer of a county, by whatever title he may be known.
    • § 129 “Business inventories” shall include goods intended for sale or lease in the ordinary course of business and shall include raw materials and work in process…
    • § 130 (a) “Vessel” includes every description of watercraft used or capable of being used as a means of transportation on water, but does not include aircraft. (b)…
    • § 134 “Unsecured property” is property: (a) The taxes on which are not a lien on real property sufficient, in the opinion of the assessor, to secure payment of the…
    • § 135 (a) “Assessed value” shall mean 25 percent of full value to and including the 1980–81 fiscal year, and shall mean 100 percent of full value for the 1981–82…
    • § 136 Whenever any taxes or assessments are entered on the roll under any provision of law, such taxes or assessments shall, notwithstanding any other provision of…
  2. CHAPTER 2. Administrative Provisions §§ 155–169 · 18 sections
    • § 155 The time fixed in this division for the performance of any act by the assessor or county board may be extended by the board or its executive director for not…
    • § 155.3 The time fixed for the performance of any act by the auditor or tax collector may be extended by the Controller for not more than 30 days, or, in the case of…
    • § 155.20 (a) Subject to the limitations listed in subdivisions (b), (c), (d), and (e), a county board of supervisors may exempt from property tax all real property with…
    • § 156 In the assessment, advertisement, and sale of real property for taxes, initial letters, abbreviations, and figures may be used to designate the township,…
    • § 158 The Controller has general supervision over the general procedure for tax sales, tax deeds, and redemptions and, to this end, may make any rules and…
    • § 160 In any action against the county to quiet title allowed under this division, service of process shall be made on the tax collector of the county where the real…
    • § 162 The assessor, tax collector, and auditor shall, except where specifically prohibited by law, charge and collect a fee of one dollar ($1) for preparing each of…
    • § 162.1 (a) The assessor, tax collector, or auditor shall charge and collect a fee to cover the actual and reasonable costs incurred by the assessor, tax collector, or…
    • § 162.5 Any taxing agency, including a taxing agency having its own system for the levying and collection of taxes or assessments, but excluding a county, may by…
    • § 163 Any entity that receives revenue that is derived from payments with respect to an assessment lien created pursuant to the Improvement Bond Act of 1911…
    • § 163.5 The provisions of this division relating to actions and proceedings for quieting title to property, and holding any tax deed to be void, shall apply to…
    • § 164 The chief accounting officer of each taxing agency other than the State, may examine and audit the accounts of any other taxing agency, other than the State,…
    • § 166 (a) Whenever a taxpayer is required to file any statement, affidavit, application, or any other paper or document with a taxing agency by a specified time on a…
    • § 167 (a) Notwithstanding any other provision of law to the contrary, and except as provided in subdivision (b), there shall be a rebuttable presumption affecting…
    • § 168 Any document required in this division to be executed by the tax collector may be executed with a facsimile signature in lieu of a manual signature if the…
    • § 168.1 (a) Notwithstanding subdivision (b) of Section 16.5 of the Government Code, if a county assessor authorizes the submission of a State Board of Equalization…
    • § 168.5 Any document required in this division to be acknowledged by the county clerk at no charge may be acknowledged by a notary public or other county official…
    • § 169 The board shall encourage uniform statewide appraisal and assessment practices.
  3. CHAPTER 2.5. Disaster Relief §§ 170–171.5 · 4 sections
    • § 170 (a) Notwithstanding any other law, the board of supervisors, by ordinance, may provide that every assessee of any taxable property, or any person liable for…
    • § 170.1 (a) Notwithstanding any law, as authorized by subdivision (b) of Section 2 of Article XIII A of the California Constitution and paragraph (2) of subdivision…
    • § 171 (a) Notwithstanding any other provision of law, no interest or penalties shall be imposed or collected with respect to any delinquent installments of property…
    • § 171.5 (a) Notwithstanding Section 51, for purposes of determining the full cash value of qualified real property, the fair market value of that qualified real…
  4. CHAPTER 2.6. Disaster Relief for Manufactured Homes §§ 172–172.1 · 2 sections
    • § 172 Whenever a manufactured home is destroyed on or after January 1, 1982, as the result of a disaster declared by the Governor, the owner shall be entitled to…
    • § 172.1 (a) To claim tax relief in accordance with the provisions of this chapter, the owner shall execute a declaration under penalty of perjury that the replaced…
  5. CHAPTER 3. Limitation of Actions §§ 175–177 · 2 sections
    • § 175 All deeds heretofore and hereafter issued to any taxing agency, including taxing agencies which have their own system for the levying and collection of taxes,…
    • § 177 (a) A proceeding based on an alleged invalidity or irregularity of any deed heretofore or hereafter issued upon the sale of property by any taxing agency,…
  6. CHAPTER 4. Disaster Relief §§ 181–191 · 13 sections
    • § 181 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…
    • § 182 On or before May 31, 1986, the tax collector of an eligible county shall certify to the Director of Finance the total amount of the second installment of…
    • § 182.5 If an eligible county has adopted an ordinance in accordance with Section 191, the tax collector shall certify to the Director of Finance on or before May 1,…
    • § 183 If the tax collector of an eligible county has certified to the Director of Finance the information specified in Section 182, the Director of Finance shall…
    • § 184 If the tax collector of an eligible county has certified to the Director of Finance the information specified in Section 182.5, the Director of Finance shall…
    • § 185 (a) Any owner of eligible property who files on or before April 10, 1986, a claim for reassessment pursuant to the provisions of Section 170 based upon flood…
    • § 187 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…
    • § 187.5 On or before December 31, 1986, each eligible county which has adopted an ordinance in accordance with Section 191, shall compute and remit to the Controller…
    • § 188 The allocation of funds to and the repayment of funds by counties made pursuant to this chapter shall be subject to review and audit by the Controller.
    • § 188.5 The Department of Finance and the Controller shall establish guidelines in carrying out the provisions of this chapter. These guidelines shall include a…
    • § 189 Each eligible county shall make every reasonable effort to inform eligible property owners of the benefits provided by this chapter.
    • § 190 It is the intent of this chapter to provide immediate tax relief where property was damaged during the February 1986 storms and floods and to ensure that local…
    • § 191 Each eligible county may adopt an ordinance to permit the deferral of unpaid nondelinquent supplemental roll taxes on eligible property reassessed pursuant to…
  7. CHAPTER 5. Disaster Relief: Tax Deferral §§ 194–196.99 · 118 sections
    • § 194 As used in this chapter: (a) “Eligible county” means a county that meets both of the following requirements: (1) Has been proclaimed by the Governor to be in a…
    • § 194.1 (a) Any owner of eligible property who files on or before the next property tax installment payment date, as defined in Section 194, a claim for reassessment…
    • § 194.2 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…
    • § 194.3 If an eligible county has adopted an ordinance in accordance with Section 194.9, the tax collector shall certify to the Director of Finance on or before…
    • § 194.4 After the tax collector of an eligible county has certified an amount to the Director of Finance pursuant to Section 194.2 or Section 194.3, the director…
    • § 194.5 On or before the December 31 or April 30 next following an eligible county’s receipt of an allocation pursuant to Section 194.4, whichever date is sooner, the…
    • § 194.8 The allocation of funds to, and the repayment of funds by, counties made pursuant to this chapter shall be subject to review and audit by the Controller.
    • § 194.9 Each eligible county may adopt an ordinance to permit the deferral of unpaid nondelinquent current fiscal year supplemental roll taxes on eligible property…
    • § 195 The Department of Finance shall establish guidelines in carrying out this chapter. These guidelines shall include a procedure for the review of claims…
    • § 195.1 Any eligible county may adopt an ordinance providing for the temporary postponement of the second consecutive installment of taxes on property on the regular…
    • § 195.2 In the 1991–92 fiscal year or as soon as possible thereafter during the 1992–93 fiscal year, the county auditor of an eligible county, proclaimed by the…
    • § 195.3 After the county auditor of an eligible county described in Section 195.2 has made the applicable certification to the Director of Finance pursuant to Section…
    • § 195.4 On or before December 31, 1992, each eligible county described in Section 195.2 shall compute and remit to the Controller for deposit in the General Fund an…
    • § 195.5 In the 1991–92 fiscal year or as soon as possible thereafter, the county auditor of an eligible county, proclaimed by the Governor to be in a state of disaster…
    • § 195.6 After the county auditor of an eligible county described in Section 195.5 has made the applicable certification to the Director of Finance pursuant to Section…
    • § 195.7 On or before December 31, 1993, each eligible county described in Section 195.5 shall compute and remit to the Controller for deposit in the General Fund an…
    • § 195.71 In the 1993–94 fiscal year, or as soon as possible thereafter, the county auditor of an eligible county, proclaimed by the Governor to be in a state of…
    • § 195.72 After the county auditor of an eligible county, as described in Section 195.71, has made the applicable certification to the Director of Finance pursuant to…
    • § 195.73 On or before December 31, 1995, each eligible county, as described in Section 195.71, shall compute and remit to the Controller for deposit in the General Fund…
    • § 195.77 In the 1996–97 fiscal year, or as soon as possible thereafter, the county auditor of an eligible county, proclaimed by the Governor to be in a state of…
    • § 195.78 After the county auditor of an eligible county, as described in Section 195.77, has made the applicable certification to the Director of Finance pursuant to…
    • § 195.79 On or before July 1, 1998, each eligible county, as described in Section 195.77, shall compute and remit to the Controller for deposit in the General Fund an…
    • § 195.80 In the 1997–98 fiscal year, the county auditor of an eligible county, proclaimed by the Governor to be in a state of disaster as a result of storm, flooding,…
    • § 195.81 After the county auditor of an eligible county, as described in Section 195.80, has made the applicable certification to the Director of Finance pursuant to…
    • § 195.82 On or before June 30, 1999, each eligible county, as described in Section 195.80, shall compute and remit to the Controller for deposit in the General Fund an…
    • § 195.83 In the 1998–99 fiscal year, the county auditor of an eligible county, proclaimed by the Governor to be in a state of disaster as a result of a freeze or any…
    • § 195.84 After the county auditor of an eligible county, as described in Section 195.83, has made the applicable certification to the Director of Finance pursuant to…
    • § 195.85 On or before June 30, 2000, each eligible county, as described in Section 195.83, shall compute and remit to the Controller for deposit in the General Fund an…
    • § 195.86 By September 30, 2001, the auditor of the County of Napa, which was the subject of the Governor’s Proclamation of a state of emergency for the earthquake…
    • § 195.87 After the county auditor of an eligible county, as described in Section 195.86, has made the applicable certification to the Director of Finance pursuant to…
    • § 195.88 On or before June 30, 2002, each eligible county, as described in Section 195.86, shall compute and remit to the Controller for deposit in the General Fund an…
    • § 195.89 By September 30, 2004, the auditors of the Counties of Los Angeles, Riverside, San Bernardino, San Diego, San Luis Obispo, Santa Barbara, and Ventura, which…
    • § 195.90 After the county auditor of an eligible county, as described in Section 195.89, has made the applicable certification to the Director of Finance pursuant to…
    • § 195.91 On or before June 30, 2005, each eligible county, as described in Section 195.89, shall compute and remit to the Controller for deposit in the General Fund an…
    • § 195.92 (a) By September 30, 2005, the auditors of the Counties of Kern, Los Angeles, Santa Barbara, and Ventura, which were the subject of the Governor’s…
    • § 195.93 After the county auditor of an eligible county, as described in Section 195.92, has made the applicable certification to the Director of Finance pursuant to…
    • § 195.94 (a) On or before June 30, 2006, each eligible county, as described in Section 195.92, shall compute and remit to the Controller for deposit in the General Fund…
    • § 195.95 (a) By September 30, 2005, the Auditor of Shasta County, which was the subject of the Governor’s Proclamation of a state of emergency for the wildfires that…
    • § 195.96 After the Auditor of Shasta County has made the applicable certification to the Director of Finance pursuant to Section 195.95, the director shall, within 30…
    • § 195.97 (a) On or before June 30, 2006, Shasta County shall compute and remit to the Controller for deposit in the General Fund an amount equal to the amount allocated…
    • § 195.98 (a) By September 30, 2005, the auditors of the Counties of Orange, Riverside, San Bernardino, and San Diego, which counties were the subject of the Governor’s…
    • § 195.99 After the county auditor of an eligible county, as described in Section 195.98, has made the applicable certification to the Director of Finance pursuant to…
    • § 195.100 (a) On or before June 30, 2006, each eligible county, as described in Section 195.98, shall compute and remit to the Controller for deposit in the General Fund…
    • § 195.101 (a) In fiscal year 2005–06, the auditors of the Counties of Del Norte, Humboldt, Lake, Mendocino, Napa, Sonoma, and Trinity, which counties were the subject of…
    • § 195.102 After the county auditor of an eligible county, as described in Section 195.101, has made the applicable certification to the Director of Finance pursuant to…
    • § 195.103 (a) On or before June 30, 2007, each eligible county, as described in Section 195.101, shall compute and remit to the Controller for deposit in the General…
    • § 195.104 (a) By September 30, 2006, the auditors of the Counties of Alameda, Alpine, Amador, Butte, Calaveras, Colusa, Contra Costa, El Dorado, Fresno, Kings, Lake,…
    • § 195.105 After the county auditor of an eligible county, as described in Section 195.104, has made the applicable certification to the Director of Finance pursuant to…
    • § 195.106 (a) On or before June 30, 2007, each eligible county, as described in Section 195.104, shall compute and remit to the Controller for deposit in the General…
    • § 195.107 (a) By October 31, 2007, the auditor of the County of Ventura, which was the subject of the Governor’s proclamations of a state of emergency during the 2006…
    • § 195.108 After the county auditor of the eligible county, as described in Section 195.107, has made the applicable certification to the Director of Finance pursuant to…
    • § 195.109 (a) On or before June 30, 2008, the eligible county, as described in Section 195.107, shall compute and remit to the Controller for deposit in the General Fund…
    • § 195.110 (a) By October 31, 2007, the auditor of the County of Riverside, which was the subject of the Governor’s proclamation of a state of emergency for the wildfires…
    • § 195.111 After the county auditor of an eligible county, as described in Section 195.110, has made the applicable certification to the Director of Finance pursuant to…
    • § 195.112 (a) On or before June 30, 2008, each eligible county, as described in Section 195.110, shall compute and remit to the Controller for deposit in the General…
    • § 195.116 (a) By October 31, 2007, the auditors of the Counties of El Dorado, Fresno, Imperial, Kern, Kings, Madera, Merced, Monterey, Riverside, San Bernardino, San…
    • § 195.117 After the county auditor of an eligible county, as described in Section 195.116, has made the applicable certification to the Director of Finance pursuant to…
    • § 195.118 (a) On or before June 30, 2008, each eligible county, as described in Section 195.116, shall compute and remit to the Controller for deposit in the General…
    • § 195.120 (a) By October 31, 2008, the auditor of the County of El Dorado, which was the subject of the Governor’s proclamation of a state of emergency for the wildfires…
    • § 195.121 After the county auditor of the eligible county, as described in Section 195.120, has made the applicable certification to the Director of Finance pursuant to…
    • § 195.122 (a) On or before June 30, 2009, the eligible county, as described in Section 195.120, shall compute and remit to the Controller for deposit in the General Fund…
    • § 195.123 (a) By September 30, 2008, the auditors of the Counties of Santa Barbara and Ventura, which were the subject of the Governor’s proclamation of a state of…
    • § 195.124 After the county auditor of the eligible county, as described in Section 195.123, has made the applicable certification to the Director of Finance pursuant to…
    • § 195.125 (a) On or before June 30, 2009, the eligible county, as described in Section 195.123, shall compute and remit to the Controller for deposit in the General Fund…
    • § 195.128 (a) By October 30, 2008, the auditors of the Counties of Los Angeles, Orange, Riverside, San Bernardino, San Diego, Santa Barbara, and Ventura, which were the…
    • § 195.129 After the county auditor of the eligible county, as described in Section 195.128, has made the applicable certification to the Director of Finance pursuant to…
    • § 195.130 (a) On or before June 30, 2009, the eligible county, as described in Section 195.128, shall compute and remit to the Controller for deposit in the General Fund…
    • § 195.131 (a) By October 30, 2008, the auditor of the County of Riverside, which was the subject of the Governor’s proclamation of a state of emergency for the extremely…
    • § 195.132 After the county auditor of the eligible county, as described in Section 195.131, has made the applicable certification to the Director of Finance pursuant to…
    • § 195.133 (a) On or before June 30, 2009, the eligible county, as described in Section 195.131, shall compute and remit to the Controller for deposit in the General Fund…
    • § 195.134 (a) By September 30, 2009, the auditors of the Counties of Butte, Kern, Mariposa, Mendocino, Monterey, Plumas, Santa Clara, Santa Cruz, Shasta, and Trinity,…
    • § 195.135 After the county auditor of the eligible county, as described in Section 195.134, has made the applicable certification to the Director of Finance pursuant to…
    • § 195.136 (a) On or before June 30, 2010, the eligible county, as described in Section 195.134, shall compute and remit to the Controller for deposit in the General Fund…
    • § 195.137 (a) By September 30, 2009, the auditor of the County of Santa Barbara, which was the subject of the Governor’s proclamation of a state of emergency for…
    • § 195.138 After the county auditor of the eligible county, as described in Section 195.137, has made the applicable certification to the Director of Finance pursuant to…
    • § 195.139 (a) On or before June 30, 2010, an eligible county, as described in Section 195.137, shall compute and remit to the Controller for deposit in the General Fund…
    • § 195.140 (a) By September 30, 2009, the auditor of the County of Inyo, which was the subject of the Governor’s proclamations of a state of emergency for wildfires that…
    • § 195.141 After the county auditor of an eligible county, as described in Section 195.140, has made the applicable certification to the Director of Finance pursuant to…
    • § 195.142 (a) On or before June 30, 2010, each eligible county, as described in Section 195.140, shall compute and remit to the Controller for deposit in the General…
    • § 195.143 (a) By September 30, 2009, the auditor of the County of Humboldt, which was the subject of the Governor’s proclamation of a state of emergency for wildfires…
    • § 195.144 After the county auditor of the eligible county, as described in Section 195.143, has made the applicable certification to the Director of Finance pursuant to…
    • § 195.145 (a) On or before June 30, 2010, an eligible county, as described in Section 195.143, shall compute and remit to the Controller for deposit in the General Fund…
    • § 195.164 (a) By October 30, 2010, the auditor of the County of Humboldt, which was the subject of the Governor’s proclamation of a state of emergency for the earthquake…
    • § 195.165 After the county auditor of the eligible county, as described in Section 195.164, has made the applicable certification to the Director of Finance pursuant to…
    • § 195.166 (a) On or before June 30, 2011, an eligible county, as described in Section 195.164, shall compute and remit to the Controller for deposit in the General Fund…
    • § 195.167 (a) By October 30, 2010, the auditors of the Counties of Calaveras, Imperial, Los Angeles, Orange, Riverside, San Bernardino, San Francisco, and Siskiyou,…
    • § 195.168 After the county auditor of the eligible county, as described in Section 195.167, has made the applicable certification to the Director of Finance pursuant to…
    • § 195.169 (a) On or before June 30, 2011, an eligible county, as described in Section 195.167, shall compute and remit to the Controller for deposit in the General Fund…
    • § 195.170 (a) By October 30, 2010, the auditor of the County of Imperial, which was the subject of the Governor’s proclamation of a state of emergency for the earthquake…
    • § 195.171 After the county auditor of the eligible county, as described in Section 195.170, has made the applicable certification to the Director of Finance pursuant to…
    • § 195.172 (a) On or before June 30, 2011, an eligible county, as described in Section 195.170, shall compute and remit to the Controller for deposit in the General Fund…
    • § 195.176 (a) By October 30, 2011, the auditor of the County of San Mateo, which was the subject of the Governor’s proclamation of a state of emergency for the explosion…
    • § 195.177 After the county auditor of the County of San Mateo has made the applicable certification to the Director of Finance pursuant to Section 195.176, the director…
    • § 195.178 (a) On or before June 30, 2012, the County of San Mateo shall compute and remit to the Controller for deposit in the General Fund an amount equal to the amount…
    • § 196.1 In the 1991–92 fiscal year or as soon as possible thereafter, the county auditor of an eligible county, proclaimed by the Governor to be in a state of disaster…
    • § 196.2 After the county auditor of an eligible county described in Section 196.1 has made the applicable certification to the Director of Finance pursuant to Section…
    • § 196.3 On or before December 31, 1993, each eligible county described in Section 196.1 shall compute and remit to the Controller for deposit in the General Fund an…
    • § 196.4 (a) In the 1991–92 fiscal year, the county auditor of an eligible county, proclaimed by the Governor to be in a state of disaster as a result of the…
    • § 196.5 After the county auditor of an eligible county, as described in Section 196.4, has made the applicable certification to the Director of Finance pursuant to…
    • § 196.6 (a) On or before December 31, 1992, each eligible county, as described in subdivision (a) of Section 196.4, shall compute and remit to the Controller for…
    • § 196.61 In the 1992–93 fiscal year, or as soon as possible thereafter, the county auditor of an eligible county, proclaimed by the Governor to be in a state of…
    • § 196.62 After the county auditor of an eligible county, as described in Section 196.61, has made the applicable certification to the Director of Finance pursuant to…
    • § 196.63 On or before December 31, 1993, each eligible county, as described in Section 196.61, shall compute and remit to the Controller for deposit in the General Fund…
    • § 196.65 In the 1992–93 fiscal year, the county auditor of an eligible county, proclaimed by the Governor to be in a state of disaster as a result of the Fountain Fire…
    • § 196.66 After the county auditor of an eligible county, as described in Section 196.65, has made the applicable certification to the Director of Finance pursuant to…
    • § 196.67 On or before December 31, 1993, each eligible county, as described in Section 196.65, shall compute and remit to the Controller for deposit in the General Fund…
    • § 196.7 In the 1992–93 fiscal year, the county auditor of an eligible county, proclaimed by the Governor to be in a state of disaster as a result of the earthquakes…
    • § 196.8 After the county auditor of an eligible county, as described in Section 196.7, has made the applicable certification to the Director of Finance pursuant to…
    • § 196.9 On or before December 31, 1993, each eligible county, as described in Section 196.7, shall compute and remit to the Controller for deposit in the General Fund…
    • § 196.91 In the 1994–95 fiscal year, or as soon as possible thereafter, the county auditor of an eligible county, proclaimed by the Governor to be in a state of…
    • § 196.92 After the county auditor of an eligible county, as described in Section 196.91, has made the applicable certification to the Director of Finance pursuant to…
    • § 196.93 On or before December 31, 1995, or as soon as possible thereafter, each eligible county, as described in Section 196.91, shall compute and remit to the…
    • § 196.94 In the 1993–94 fiscal year, or as soon as possible thereafter, the county auditor of an eligible county, proclaimed by the Governor to be in a state of…
    • § 196.95 After the county auditor of an eligible county, as described in Section 196.94, has made the applicable certification to the Director of Finance pursuant to…
    • § 196.96 On or before December 31, 1995, each eligible county, as described in Section 196.94, shall compute and remit to the Controller for deposit in the General Fund…
    • § 196.97 In the 1994–95 fiscal year, or as soon as possible thereafter, the county auditor of an eligible county, proclaimed by the Governor to be in a state of…
    • § 196.98 After the county auditor of an eligible county, as described in Section 196.97, has made the applicable certification to the Director of Finance pursuant to…
    • § 196.99 On or before December 31, 1995, each eligible county, as described in Section 196.97, shall compute and remit to the Controller for deposit in the General Fund…
  8. CHAPTER 6. Earthquake and Fire Disaster Relief §§ 197–198.1 · 11 sections
    • § 197 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…
    • § 197.1 (a) Any owner of eligible property who files on or before December 10, 1989, a claim for reassessment pursuant to Section 170 may apply to the county assessor…
    • § 197.2 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…
    • § 197.3 If an eligible county has adopted an ordinance in accordance with Section 197.9, the tax collector shall certify to the Director of Finance on or before…
    • § 197.4 After the tax collector of an eligible county has made the applicable certification to the Director of Finance pursuant to Section 197.2, the director shall,…
    • § 197.5 On or before December 31, 1990, each eligible county shall compute and remit to the Controller for deposit in the General Fund an amount equal to the amount…
    • § 197.6 On or before December 31, 1990, each eligible county which has adopted an ordinance in accordance with Section 197.9, shall compute and remit to the Controller…
    • § 197.8 The allocation of funds to, and the repayment of funds by, counties made pursuant to this chapter shall be subject to review and audit by the Controller.
    • § 197.9 Each eligible county may adopt an ordinance to permit the deferral of unpaid nondelinquent 1989–90 fiscal year supplemental roll taxes on eligible property…
    • § 198 The Department of Finance shall establish guidelines in carrying out this chapter. These guidelines shall include a procedure for the review of claims…
    • § 198.1 Any eligible county may adopt an ordinance providing for the temporary postponement of the April 10, 1990, installment of taxes on property on the regular…