Cal. Revenue and Taxation Code § 183
Cal. Revenue and Taxation Code § 183
California · California Revenue and Taxation Code · Status: effective · Effective 1986-03-11
Cite this
- Citation
- Cal. Revenue and Taxation Code § 183, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/916617
- Permanent ID
ys:prov:916617@1- SHA-256
542b2abbac9ff3f67744e19a1315a1e37666c8c62eed78031937d657a66cf2e9
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
If the tax collector of an eligible county has certified to the Director of Finance the information specified in Section 182, the Director of Finance shall determine an amount for payment to the county which is equal to the amount of the second installment of property taxes on the regular secured roll for the 1985–86 fiscal year which is not paid by 5 p.m. on April 10, 1986, less a percentage of that amount which is equal to the average delinquency rate for property taxes on the regular secured roll for the immediately preceding three fiscal years. The Director of Finance shall certify the amount so determined to the Controller for allocation to the county. Upon receipt of certification by the Director of Finance, the Controller shall make the appropriate allocation to the county within 10 working days thereafter.