Cal. RTC § 197.9
This is the official text of Cal. RTC § 197.9, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
Each eligible county may adopt an ordinance to permit the deferral of unpaid nondelinquent 1989–90 fiscal year supplemental roll taxes on eligible property reassessed pursuant to Chapter 3.5 (commencing with Section 75) of Part 0. 5 if the owner files a claim for deferral on or before December 10, 1989, with the assessor. Taxes deferred pursuant to this section shall be due on the last day of the month following the month in which the corrected bill is mailed or the delinquent date of the first installment of the original bill, whichever is later.
Status: in_force · Read it on the official government site
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