CHAPTER 5. Disaster Relief: Tax Deferral [194. - 196.99.]

Chapter 5 added by Stats. 1988, Ch. 1507, Sec. 14.

§§ 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…