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 a state of
disaster as a result of the earthquake and aftershocks which occurred
in California during October 1989.
(2) Has adopted an ordinance providing property tax relief for
earthquake, aftershock, and fire disaster victims as provided in
Section 170.
(b) "Eligible property" means real property and any manufactured
home, including any new construction which was completed or any
change in ownership which occurred prior to October 17, 1989, which
meets both of the following requirements:
(1) Is located in an eligible county.
(2) Has sustained substantial disaster damage due to the
earthquake or aftershocks occurring during 1989, which earthquake and
aftershocks resulted in the issuance of disaster proclamations by
the Governor.
"Eligible property" does not include any real property or any
manufactured home, whether or not it otherwise qualifies as eligible
property, if that real property or manufactured home was purchased or
otherwise acquired by a claimant for relief under this chapter after
October 17, 1989.
(c) "Substantial disaster damage," as to real property located in
a county declared to be a disaster by the Governor as a result of the
earthquake and aftershocks occurring in October 1989, means, with
respect to real property and any manufactured home which has received
the homeowners' exemption or is eligible for the exemption as of
March 1, 1989, damage amounting to at least 10 percent of its fair
market value or five thousand dollars ($5,000), whichever is less;
and, with respect to other property, damage to the parcel of at least
20 percent of its fair market value immediately preceding the
disaster causing the damage.
(d) "Fair market value" means "full cash value" or "fair market
value" as defined in Section 110.
(e) "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
December 10, 1989, installment of taxes on property on the regular
secured roll for the 1989-90 fiscal year, as provided in Section
197.1, or to defer payment of taxes on property on the supplemental
roll for the 1989-90 fiscal year, as provided in Section 197.9.
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 to defer payment of the first
installment of property taxes on the regular secured roll for the
1989-90 fiscal year with respect to that property which are due no
later than December 10, 1989. 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 sent to the property owner.
Taxes deferred pursuant to this section are due 30 days after receipt
by the owner of the corrected tax bill 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 the 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.
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 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.
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 January 31, 1990, the total amount of
supplemental roll property tax deferral claims submitted pursuant to
Section 197.9 to the county by 5 p.m. on December 10, 1989.
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, within 30 days and after
verification, 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.
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 allocated to it by the Controller
pursuant to Section 197.4, less the amount of its property tax
revenue lost in the 1989-90 fiscal year with respect to eligible
properties as a result of the reassessment pursuant to Section 170 of
that property. 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.
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 for deposit in the General Fund
an amount equal to the amount allocated to it by the Controller
pursuant to Section 197.4, less the amount of its supplemental roll
property tax revenue lost in the 1989-90 fiscal year with respect to
eligible properties as the result of reassessment pursuant to Section
170 of that property. 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.
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 reassessed pursuant to Chapter 3.5
(commencing with Section 75) of Part 0. 5 if the owner files a claim
for deferral on or before December 10, 1989, with the assessor. Taxes
deferred pursuant to this section 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 first installment of the original bill,
whichever is later.
198. The Department of Finance shall establish guidelines in
carrying out this chapter. These guidelines shall include a procedure
for the review of claims submitted by an eligible county to the
Department of Finance. 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.
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 secured roll for the 1989-90 fiscal year
until December 10, 1990, and, notwithstanding any other provision of
this chapter, the further postponement of the December 10, 1989,
installment of taxes on property on the regular secured roll for the
1988-89 fiscal year until December 10, 1990. The state shall provide
no reimbursement payments to local jurisdictions for the postponement
of property taxes pursuant to this section.
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 a state of
disaster as a result of the earthquake and aftershocks which occurred
in California during October 1989.
(2) Has adopted an ordinance providing property tax relief for
earthquake, aftershock, and fire disaster victims as provided in
Section 170.
(b) "Eligible property" means real property and any manufactured
home, including any new construction which was completed or any
change in ownership which occurred prior to October 17, 1989, which
meets both of the following requirements:
(1) Is located in an eligible county.
(2) Has sustained substantial disaster damage due to the
earthquake or aftershocks occurring during 1989, which earthquake and
aftershocks resulted in the issuance of disaster proclamations by
the Governor.
"Eligible property" does not include any real property or any
manufactured home, whether or not it otherwise qualifies as eligible
property, if that real property or manufactured home was purchased or
otherwise acquired by a claimant for relief under this chapter after
October 17, 1989.
(c) "Substantial disaster damage," as to real property located in
a county declared to be a disaster by the Governor as a result of the
earthquake and aftershocks occurring in October 1989, means, with
respect to real property and any manufactured home which has received
the homeowners' exemption or is eligible for the exemption as of
March 1, 1989, damage amounting to at least 10 percent of its fair
market value or five thousand dollars ($5,000), whichever is less;
and, with respect to other property, damage to the parcel of at least
20 percent of its fair market value immediately preceding the
disaster causing the damage.
(d) "Fair market value" means "full cash value" or "fair market
value" as defined in Section 110.
(e) "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
December 10, 1989, installment of taxes on property on the regular
secured roll for the 1989-90 fiscal year, as provided in Section
197.1, or to defer payment of taxes on property on the supplemental
roll for the 1989-90 fiscal year, as provided in Section 197.9.
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 to defer payment of the first
installment of property taxes on the regular secured roll for the
1989-90 fiscal year with respect to that property which are due no
later than December 10, 1989. 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 sent to the property owner.
Taxes deferred pursuant to this section are due 30 days after receipt
by the owner of the corrected tax bill 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 the 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.
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 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.
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 January 31, 1990, the total amount of
supplemental roll property tax deferral claims submitted pursuant to
Section 197.9 to the county by 5 p.m. on December 10, 1989.
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, within 30 days and after
verification, 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.
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 allocated to it by the Controller
pursuant to Section 197.4, less the amount of its property tax
revenue lost in the 1989-90 fiscal year with respect to eligible
properties as a result of the reassessment pursuant to Section 170 of
that property. 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.
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 for deposit in the General Fund
an amount equal to the amount allocated to it by the Controller
pursuant to Section 197.4, less the amount of its supplemental roll
property tax revenue lost in the 1989-90 fiscal year with respect to
eligible properties as the result of reassessment pursuant to Section
170 of that property. 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.
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 reassessed pursuant to Chapter 3.5
(commencing with Section 75) of Part 0. 5 if the owner files a claim
for deferral on or before December 10, 1989, with the assessor. Taxes
deferred pursuant to this section 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 first installment of the original bill,
whichever is later.
198. The Department of Finance shall establish guidelines in
carrying out this chapter. These guidelines shall include a procedure
for the review of claims submitted by an eligible county to the
Department of Finance. 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.
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 secured roll for the 1989-90 fiscal year
until December 10, 1990, and, notwithstanding any other provision of
this chapter, the further postponement of the December 10, 1989,
installment of taxes on property on the regular secured roll for the
1988-89 fiscal year until December 10, 1990. The state shall provide
no reimbursement payments to local jurisdictions for the postponement
of property taxes pursuant to this section.
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 a state of
disaster as a result of the earthquake and aftershocks which occurred
in California during October 1989.
(2) Has adopted an ordinance providing property tax relief for
earthquake, aftershock, and fire disaster victims as provided in
Section 170.
(b) "Eligible property" means real property and any manufactured
home, including any new construction which was completed or any
change in ownership which occurred prior to October 17, 1989, which
meets both of the following requirements:
(1) Is located in an eligible county.
(2) Has sustained substantial disaster damage due to the
earthquake or aftershocks occurring during 1989, which earthquake and
aftershocks resulted in the issuance of disaster proclamations by
the Governor.
"Eligible property" does not include any real property or any
manufactured home, whether or not it otherwise qualifies as eligible
property, if that real property or manufactured home was purchased or
otherwise acquired by a claimant for relief under this chapter after
October 17, 1989.
(c) "Substantial disaster damage," as to real property located in
a county declared to be a disaster by the Governor as a result of the
earthquake and aftershocks occurring in October 1989, means, with
respect to real property and any manufactured home which has received
the homeowners' exemption or is eligible for the exemption as of
March 1, 1989, damage amounting to at least 10 percent of its fair
market value or five thousand dollars ($5,000), whichever is less;
and, with respect to other property, damage to the parcel of at least
20 percent of its fair market value immediately preceding the
disaster causing the damage.
(d) "Fair market value" means "full cash value" or "fair market
value" as defined in Section 110.
(e) "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
December 10, 1989, installment of taxes on property on the regular
secured roll for the 1989-90 fiscal year, as provided in Section
197.1, or to defer payment of taxes on property on the supplemental
roll for the 1989-90 fiscal year, as provided in Section 197.9.
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 to defer payment of the first
installment of property taxes on the regular secured roll for the
1989-90 fiscal year with respect to that property which are due no
later than December 10, 1989. 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 sent to the property owner.
Taxes deferred pursuant to this section are due 30 days after receipt
by the owner of the corrected tax bill 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 the 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.
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 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.
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 January 31, 1990, the total amount of
supplemental roll property tax deferral claims submitted pursuant to
Section 197.9 to the county by 5 p.m. on December 10, 1989.
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, within 30 days and after
verification, 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.
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 allocated to it by the Controller
pursuant to Section 197.4, less the amount of its property tax
revenue lost in the 1989-90 fiscal year with respect to eligible
properties as a result of the reassessment pursuant to Section 170 of
that property. 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.
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 for deposit in the General Fund
an amount equal to the amount allocated to it by the Controller
pursuant to Section 197.4, less the amount of its supplemental roll
property tax revenue lost in the 1989-90 fiscal year with respect to
eligible properties as the result of reassessment pursuant to Section
170 of that property. 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.
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 reassessed pursuant to Chapter 3.5
(commencing with Section 75) of Part 0. 5 if the owner files a claim
for deferral on or before December 10, 1989, with the assessor. Taxes
deferred pursuant to this section 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 first installment of the original bill,
whichever is later.
198. The Department of Finance shall establish guidelines in
carrying out this chapter. These guidelines shall include a procedure
for the review of claims submitted by an eligible county to the
Department of Finance. 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.
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 secured roll for the 1989-90 fiscal year
until December 10, 1990, and, notwithstanding any other provision of
this chapter, the further postponement of the December 10, 1989,
installment of taxes on property on the regular secured roll for the
1988-89 fiscal year until December 10, 1990. The state shall provide
no reimbursement payments to local jurisdictions for the postponement
of property taxes pursuant to this section.
