California Revenue and Taxation Code

§ 20811

RTC § 20811 Effective Jan 1, 2012Div. 2 · Part 10.6 · Ch. 2

Statute text

(a)A claimant shall use the application form of a county to initiate participation in the program pursuant to Section 20810.

(b)Upon a participating county’s receipt of a claim for property tax deferment under the program, submitted within the filing period specified in Section 20812, the county treasurer or county tax collector shall review the claimant’s application for program eligibility, consistent with the requirements specified in Section 20802.

(c)If the claimant is eligible to participate in the program, and if there are sufficient funds within the county’s Property Tax Deferral Fund, established pursuant to Section 20822, to defer property taxes on the claimant’s residential dwelling for that fiscal year, the county treasurer or county tax collector, may do all of the following:

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Legislative history

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