Document Citation: Cal Rev & Tax Code § 196.94

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 § 196.94 (2010)

§ 196.94. Specified counties in state of disaster in 1993; Certification of reduction in property tax due to reassessment

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 disaster as a result of fire or any other related casualty that occurred in the County of Los Angeles, Orange, Riverside, San Bernardino, San Diego, or Ventura, during October or November of 1993, 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 that fiscal year resulting from the reassessment of eligible properties by the county assessor pursuant to paragraph (1) of subdivision (a) of Section 170, 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. 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.