Document Citation: Cal Rev & Tax Code § 196.7

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 § 196.7 (2010)

§ 196.7. San Bernardino earthquakes in 1992; Certification of reduction in property tax revenues

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 result of the earthquakes that occurred in the County of San Bernardino in June and July of 1992, 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 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), county offices of education, and community college districts.