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 a state of
disaster as a result of storms and floods occurring during February
1986.
(2) Has adopted an ordinance providing for property reassessment
pursuant to Section 170.
(b) "Eligible property" means real property and any manufactured
home which has received the homeowners' exemption or is eligible for
the homeowners' exemption as of March 1, 1986, and which is located
in an eligible county.
(c) "Property tax deferral claim" means a claim filed by the owner
of eligible property in conjunction with or in addition to the
filing of an application for reassessment of that property pursuant
to Section 170, which enables the owner to defer payment of the April
10, 1986, installment of taxes on property on the regular secured
roll for the 1985-86 fiscal year, as provided in Section 185.
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 property taxes on the regular secured roll
for the 1985-86 fiscal year which are not paid by 5 p.m. on April 10,
1986, and which are delinquent, less the total amount of payments of
that second installment received between April 10, 1986, and the
date of the tax collector's certification, and the delinquency
percentage rate for property taxes on the regular secured roll for
the 1982-83, 1983-84, and 1984-85 fiscal years.
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, 1986, the total amount of supplemental
roll property tax deferral claims submitted pursuant to Section 191
to the county by 5 p.m. on April 10, 1986.
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 determine an amount for payment to the
county which is equal to the amount of the second installment of
property taxes on the regular secured roll for the 1985-86 fiscal
year which is not paid by 5 p.m. on April 10, 1986, less a percentage
of that amount which is equal to the average delinquency rate for
property taxes on the regular secured roll for the immediately
preceding three fiscal years. The Director of Finance shall certify
the amount so determined to the Controller for allocation to the
county. Upon receipt of certification by the Director of Finance, the
Controller shall make the appropriate allocation to the county
within 10 working days thereafter.
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 certify this amount to the Controller
for allocation to the county. Upon receipt of certification by the
Director of Finance, the Controller shall make the appropriate
allocation to the county within 10 working days thereafter.
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 or storm damage occurring in February
1986 and amounting to ten thousand dollars ($10,000) or more under
procedures set forth in subdivision (b) of Section 170, may apply to
the county assessor to defer payment of the second installment of
property taxes on the regular secured roll for the 1985-86 fiscal
year with respect to that property which are due no later than April
10, 1986. If a timely claim is filed, the payment shall be deferred
without penalty or interest until the assessor has reassessed the
property and a corrected bill prepared pursuant to the provisions of
Section 170 has been issued to the property owner. Taxes deferred
pursuant to this section are due 30 days after the date the corrected
tax bill is issued and if unpaid thereafter are delinquent as
provided in Section 2610.5 and shall be subject to the penalty
provided by law.
(b) If, following reassessment pursuant to subdivision (a), the
assessor determines that an owner who applied and was granted a
deferral of property taxes did not file a claim in good faith, the
owner shall be assessed a delinquency penalty for the nonpayment of
the deferred taxes.
(c) The provisions of this section do not apply to property taxes
paid through impound accounts.
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 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.
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 for deposit in the General Fund
an amount equal to the amount allocated to it by the Controller
pursuant to Section 184, less the amount of its supplemental roll
property tax revenue lost in the 1985-86 fiscal year as the result of
reassessment pursuant to Section 170 of that property which was
damaged or destroyed by the storms and floods of February 1986 and
for which a deferral of supplemental roll property taxes was claimed
pursuant to the ordinance adopted in accordance with Section 191.
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 procedure for the review of claims
submitted by an eligible county to the Department of Finance for
allocations under this chapter. Notwithstanding Chapter 3.5
(commencing with Section 11340) of Part 1 of Division 3 of Title 2 of
the Government Code, these standards shall not be subject to the
review and approval of the Office of Administrative Law.
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 governments receive the property tax
revenues necessary to carry out their operations in the 1985-86
fiscal year.
191. Each eligible county may adopt an ordinance to permit the
deferral of unpaid nondelinquent supplemental roll taxes on eligible
property reassessed pursuant to Chapter 3.5 (commencing with Section
75) of Part 0.5 which has sustained ten thousand dollars ($10,000) or
more in damage as the result of floods or storms occurring in
February 1986 if the owner files a claim for deferral on or before
April 10, 1986, with the assessor. The corrected supplemental bill
shall be due on the last day of the month following the month in
which the corrected bill is mailed or the delinquent date of the
second installment of the original bill, whichever is later.
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 a state of
disaster as a result of storms and floods occurring during February
1986.
(2) Has adopted an ordinance providing for property reassessment
pursuant to Section 170.
(b) "Eligible property" means real property and any manufactured
home which has received the homeowners' exemption or is eligible for
the homeowners' exemption as of March 1, 1986, and which is located
in an eligible county.
(c) "Property tax deferral claim" means a claim filed by the owner
of eligible property in conjunction with or in addition to the
filing of an application for reassessment of that property pursuant
to Section 170, which enables the owner to defer payment of the April
10, 1986, installment of taxes on property on the regular secured
roll for the 1985-86 fiscal year, as provided in Section 185.
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 property taxes on the regular secured roll
for the 1985-86 fiscal year which are not paid by 5 p.m. on April 10,
1986, and which are delinquent, less the total amount of payments of
that second installment received between April 10, 1986, and the
date of the tax collector's certification, and the delinquency
percentage rate for property taxes on the regular secured roll for
the 1982-83, 1983-84, and 1984-85 fiscal years.
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, 1986, the total amount of supplemental
roll property tax deferral claims submitted pursuant to Section 191
to the county by 5 p.m. on April 10, 1986.
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 determine an amount for payment to the
county which is equal to the amount of the second installment of
property taxes on the regular secured roll for the 1985-86 fiscal
year which is not paid by 5 p.m. on April 10, 1986, less a percentage
of that amount which is equal to the average delinquency rate for
property taxes on the regular secured roll for the immediately
preceding three fiscal years. The Director of Finance shall certify
the amount so determined to the Controller for allocation to the
county. Upon receipt of certification by the Director of Finance, the
Controller shall make the appropriate allocation to the county
within 10 working days thereafter.
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 certify this amount to the Controller
for allocation to the county. Upon receipt of certification by the
Director of Finance, the Controller shall make the appropriate
allocation to the county within 10 working days thereafter.
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 or storm damage occurring in February
1986 and amounting to ten thousand dollars ($10,000) or more under
procedures set forth in subdivision (b) of Section 170, may apply to
the county assessor to defer payment of the second installment of
property taxes on the regular secured roll for the 1985-86 fiscal
year with respect to that property which are due no later than April
10, 1986. If a timely claim is filed, the payment shall be deferred
without penalty or interest until the assessor has reassessed the
property and a corrected bill prepared pursuant to the provisions of
Section 170 has been issued to the property owner. Taxes deferred
pursuant to this section are due 30 days after the date the corrected
tax bill is issued and if unpaid thereafter are delinquent as
provided in Section 2610.5 and shall be subject to the penalty
provided by law.
(b) If, following reassessment pursuant to subdivision (a), the
assessor determines that an owner who applied and was granted a
deferral of property taxes did not file a claim in good faith, the
owner shall be assessed a delinquency penalty for the nonpayment of
the deferred taxes.
(c) The provisions of this section do not apply to property taxes
paid through impound accounts.
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 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.
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 for deposit in the General Fund
an amount equal to the amount allocated to it by the Controller
pursuant to Section 184, less the amount of its supplemental roll
property tax revenue lost in the 1985-86 fiscal year as the result of
reassessment pursuant to Section 170 of that property which was
damaged or destroyed by the storms and floods of February 1986 and
for which a deferral of supplemental roll property taxes was claimed
pursuant to the ordinance adopted in accordance with Section 191.
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 procedure for the review of claims
submitted by an eligible county to the Department of Finance for
allocations under this chapter. Notwithstanding Chapter 3.5
(commencing with Section 11340) of Part 1 of Division 3 of Title 2 of
the Government Code, these standards shall not be subject to the
review and approval of the Office of Administrative Law.
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 governments receive the property tax
revenues necessary to carry out their operations in the 1985-86
fiscal year.
191. Each eligible county may adopt an ordinance to permit the
deferral of unpaid nondelinquent supplemental roll taxes on eligible
property reassessed pursuant to Chapter 3.5 (commencing with Section
75) of Part 0.5 which has sustained ten thousand dollars ($10,000) or
more in damage as the result of floods or storms occurring in
February 1986 if the owner files a claim for deferral on or before
April 10, 1986, with the assessor. The corrected supplemental bill
shall be due on the last day of the month following the month in
which the corrected bill is mailed or the delinquent date of the
second installment of the original bill, whichever is later.
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 a state of
disaster as a result of storms and floods occurring during February
1986.
(2) Has adopted an ordinance providing for property reassessment
pursuant to Section 170.
(b) "Eligible property" means real property and any manufactured
home which has received the homeowners' exemption or is eligible for
the homeowners' exemption as of March 1, 1986, and which is located
in an eligible county.
(c) "Property tax deferral claim" means a claim filed by the owner
of eligible property in conjunction with or in addition to the
filing of an application for reassessment of that property pursuant
to Section 170, which enables the owner to defer payment of the April
10, 1986, installment of taxes on property on the regular secured
roll for the 1985-86 fiscal year, as provided in Section 185.
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 property taxes on the regular secured roll
for the 1985-86 fiscal year which are not paid by 5 p.m. on April 10,
1986, and which are delinquent, less the total amount of payments of
that second installment received between April 10, 1986, and the
date of the tax collector's certification, and the delinquency
percentage rate for property taxes on the regular secured roll for
the 1982-83, 1983-84, and 1984-85 fiscal years.
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, 1986, the total amount of supplemental
roll property tax deferral claims submitted pursuant to Section 191
to the county by 5 p.m. on April 10, 1986.
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 determine an amount for payment to the
county which is equal to the amount of the second installment of
property taxes on the regular secured roll for the 1985-86 fiscal
year which is not paid by 5 p.m. on April 10, 1986, less a percentage
of that amount which is equal to the average delinquency rate for
property taxes on the regular secured roll for the immediately
preceding three fiscal years. The Director of Finance shall certify
the amount so determined to the Controller for allocation to the
county. Upon receipt of certification by the Director of Finance, the
Controller shall make the appropriate allocation to the county
within 10 working days thereafter.
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 certify this amount to the Controller
for allocation to the county. Upon receipt of certification by the
Director of Finance, the Controller shall make the appropriate
allocation to the county within 10 working days thereafter.
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 or storm damage occurring in February
1986 and amounting to ten thousand dollars ($10,000) or more under
procedures set forth in subdivision (b) of Section 170, may apply to
the county assessor to defer payment of the second installment of
property taxes on the regular secured roll for the 1985-86 fiscal
year with respect to that property which are due no later than April
10, 1986. If a timely claim is filed, the payment shall be deferred
without penalty or interest until the assessor has reassessed the
property and a corrected bill prepared pursuant to the provisions of
Section 170 has been issued to the property owner. Taxes deferred
pursuant to this section are due 30 days after the date the corrected
tax bill is issued and if unpaid thereafter are delinquent as
provided in Section 2610.5 and shall be subject to the penalty
provided by law.
(b) If, following reassessment pursuant to subdivision (a), the
assessor determines that an owner who applied and was granted a
deferral of property taxes did not file a claim in good faith, the
owner shall be assessed a delinquency penalty for the nonpayment of
the deferred taxes.
(c) The provisions of this section do not apply to property taxes
paid through impound accounts.
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 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.
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 for deposit in the General Fund
an amount equal to the amount allocated to it by the Controller
pursuant to Section 184, less the amount of its supplemental roll
property tax revenue lost in the 1985-86 fiscal year as the result of
reassessment pursuant to Section 170 of that property which was
damaged or destroyed by the storms and floods of February 1986 and
for which a deferral of supplemental roll property taxes was claimed
pursuant to the ordinance adopted in accordance with Section 191.
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 procedure for the review of claims
submitted by an eligible county to the Department of Finance for
allocations under this chapter. Notwithstanding Chapter 3.5
(commencing with Section 11340) of Part 1 of Division 3 of Title 2 of
the Government Code, these standards shall not be subject to the
review and approval of the Office of Administrative Law.
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 governments receive the property tax
revenues necessary to carry out their operations in the 1985-86
fiscal year.
191. Each eligible county may adopt an ordinance to permit the
deferral of unpaid nondelinquent supplemental roll taxes on eligible
property reassessed pursuant to Chapter 3.5 (commencing with Section
75) of Part 0.5 which has sustained ten thousand dollars ($10,000) or
more in damage as the result of floods or storms occurring in
February 1986 if the owner files a claim for deferral on or before
April 10, 1986, with the assessor. The corrected supplemental bill
shall be due on the last day of the month following the month in
which the corrected bill is mailed or the delinquent date of the
second installment of the original bill, whichever is later.
