California Revenue and Taxation Code

§ 20810

RTC § 20810 Effective Jan 1, 2012Div. 2 · Part 10.6 · Ch. 2

Statute text

A county may elect to participate in the County Deferred Property Tax Program for Senior Citizens and Disabled Citizens by adopting a resolution indicating the county’s intention to participate in and to administer the program. All requirements of a county or county officials set forth in this chapter are conditioned upon the county’s adoption of this resolution. Under this program, a participating county may defer a claimant’s property taxes retroactively, for property taxes due on or before February 20, 2011, and prospectively, as provided in this part.

Legislative history

Added by Stats. 2011, Ch. 369, Sec. 3. (AB 1090) Effective January 1, 2012.