Cal. Revenue and Taxation Code § 195.1

California · California Revenue and Taxation Code · Status: effective · Effective 1999-09-15

Cite this

Citation: Cal. Revenue and Taxation Code § 195.1, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/916637
Permanent ID: ys:prov:916637@1
SHA-256: 27cd100c61fb95ea521f1eebab748872265de68d1a4607156895de366e8821c0

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

Any eligible county may adopt an ordinance providing for the temporary postponement of the second consecutive installment of taxes on property on the regular secured roll until the next property tax installment payment date, and, notwithstanding any other provision of this chapter, also for the further postponement of the preceding installment of taxes on property on the regular secured roll which was deferred pursuant to Section 194.1, until that date. The state shall provide no reimbursement payments to local jurisdictions for the postponement of property taxes pursuant to this section, unless the Governor specifies otherwise in the proclamation of the emergency with respect to which the postponement was implemented.