California Laws: Revenue and Taxation Code Sections 194-196.99

California Laws > Revenue and Taxation Code

• California Laws: Revenue and Taxation Code Section 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...
• California Laws: Revenue and Taxation Code Section 194.1
  (a) Any owner of eligible property who files on or before the next property tax installment payment date, a claim for reassessment pursuant to Section...
• California Laws: Revenue and Taxation Code Section 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...
• California Laws: Revenue and Taxation Code Section 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...
• California Laws: Revenue and Taxation Code Section 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...
• California Laws: Revenue and Taxation Code Section 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...
• California Laws: Revenue and Taxation Code Section 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...
• California Laws: Revenue and Taxation Code Section 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 reassessed pursuant...
• California Laws: Revenue and Taxation Code Section 195
  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...
• California Laws: Revenue and Taxation Code Section 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 secured...
• California Laws: Revenue and Taxation Code Section 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...
• California Laws: Revenue and Taxation Code Section 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...
• California Laws: Revenue and Taxation Code 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...
• California Laws: Revenue and Taxation Code Section 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...
• California Laws: Revenue and Taxation Code Section 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...
• California Laws: Revenue and Taxation Code 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...
• California Laws: Revenue and Taxation Code Section 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...
• California Laws: Revenue and Taxation Code Section 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...
• California Laws: Revenue and Taxation Code Section 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...
• California Laws: Revenue and Taxation Code Section 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...
• California Laws: Revenue and Taxation Code Section 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...
• California Laws: Revenue and Taxation Code Section 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...
• California Laws: Revenue and Taxation Code Section 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...
• California Laws: Revenue and Taxation Code Section 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...
• California Laws: Revenue and Taxation Code Section 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...
• California Laws: Revenue and Taxation Code Section 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...
• California Laws: Revenue and Taxation Code Section 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...
• California Laws: Revenue and Taxation Code Section 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...
• California Laws: Revenue and Taxation Code Section 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...
• California Laws: Revenue and Taxation Code Section 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...
• California Laws: Revenue and Taxation Code Section 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...
• California Laws: Revenue and Taxation Code Section 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...
• California Laws: Revenue and Taxation Code Section 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...
• California Laws: Revenue and Taxation Code Section 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...
• California Laws: Revenue and Taxation Code Section 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...
• California Laws: Revenue and Taxation Code Section 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...
• California Laws: Revenue and Taxation Code Section 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...
• California Laws: Revenue and Taxation Code Section 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...
• California Laws: Revenue and Taxation Code Section 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...
• California Laws: Revenue and Taxation Code Section 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...
• California Laws: Revenue and Taxation Code Section 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...
• California Laws: Revenue and Taxation Code Section 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...
• California Laws: Revenue and Taxation Code Section 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...
• California Laws: Revenue and Taxation Code Section 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...
• California Laws: Revenue and Taxation Code Section 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...
• California Laws: Revenue and Taxation Code Section 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...
• California Laws: Revenue and Taxation Code Section 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, Lassen,...
• California Laws: Revenue and Taxation Code Section 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...
• California Laws: Revenue and Taxation Code Section 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...
• California Laws: Revenue and Taxation Code Section 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...
• California Laws: Revenue and Taxation Code Section 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...
• California Laws: Revenue and Taxation Code 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...
• California Laws: Revenue and Taxation Code Section 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...
• California Laws: Revenue and Taxation Code Section 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...
• California Laws: Revenue and Taxation Code Section 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...
• California Laws: Revenue and Taxation Code Section 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...
• California Laws: Revenue and Taxation Code Section 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...
• California Laws: Revenue and Taxation Code Section 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...
• California Laws: Revenue and Taxation Code Section 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...
• California Laws: Revenue and Taxation Code Section 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...
• California Laws: Revenue and Taxation Code Section 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...
• California Laws: Revenue and Taxation Code Section 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...
• California Laws: Revenue and Taxation Code Section 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...
• California Laws: Revenue and Taxation Code Section 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...
• California Laws: Revenue and Taxation Code Section 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...
• California Laws: Revenue and Taxation Code Section 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...
• California Laws: Revenue and Taxation Code Section 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...
• California Laws: Revenue and Taxation Code Section 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...
• California Laws: Revenue and Taxation Code Section 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...
• California Laws: Revenue and Taxation Code Section 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...
• California Laws: Revenue and Taxation Code Section 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...
• California Laws: Revenue and Taxation Code Section 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...
• California Laws: Revenue and Taxation Code Section 196.93
  On or before June 30, 1996, each eligible county, as described in Section 196.91, shall compute and remit to the Controller for deposit in the...
• California Laws: Revenue and Taxation Code Section 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...
• California Laws: Revenue and Taxation Code Section 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...
• California Laws: Revenue and Taxation Code Section 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...
• California Laws: Revenue and Taxation Code Section 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...
• California Laws: Revenue and Taxation Code Section 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...
• California Laws: Revenue and Taxation Code Section 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...