Document Citation: Cal Rev & Tax Code § 195.143

Header:
CALIFORNIA CODE ANNOTATED
REVENUE AND TAXATION CODE
Division 1. Property Taxation
Part 1. General Provisions
Chapter 5. Disaster Relief: Tax Deferral

Date:
08/31/2009

Document:
Cal Rev & Tax Code § 195.143 (2010)

§ 195.143. Certification of reduction in property tax revenues resulting from wildfires to Humboldt County

(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 that commenced on May 22, 2008, shall certify to the Director of Finance an estimate of the total amount of the reduction in property tax revenues on both the regular secured roll and the supplemental roll for the 2008-09 fiscal year resulting from the reassessment by the county assessor pursuant to paragraph (1) of subdivision (a) of Section 170 of those properties that are eligible properties as a result of those disasters, except that the amount certified shall not include any estimated property tax revenue reductions to school districts, other than basic state aid school districts, and county offices of education.

(b) For purposes of this section, "basic state aid school district" means any school district that does not receive a state apportionment pursuant to subdivision (h) of Section 42238 of the Education Code, but receives from the state only a basic apportionment pursuant to Section 6 of Article IX of the California Constitution.