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Document Citation:
Cal Rev & Tax Code § 195.176
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:
§ 195.176. Certification of estimate of reduction in property tax revenues for 2010-2011 fiscal year from reassessment of eligible properties in County of San Mateo as a result of explosion and fire in September 2010
(a) By October 30, 2011, the auditor of the County of San Mateo, which was the subject of the Governor's proclamation of a state of emergency for the explosion and fire that occurred on September 9, 2010, 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 2010-11 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 the explosion and fire, 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.
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