Section 182 Of Chapter 4. Disaster Relief From California Revenue And Taxation Code >> Division 1. >> Part 1. >> Chapter 4.
182
. On or before May 31, 1986, the tax collector of an eligible
county shall certify to the Director of Finance the total amount of
the second installment of property taxes on the regular secured roll
for the 1985-86 fiscal year which are not paid by 5 p.m. on April 10,
1986, and which are delinquent, less the total amount of payments of
that second installment received between April 10, 1986, and the
date of the tax collector's certification, and the delinquency
percentage rate for property taxes on the regular secured roll for
the 1982-83, 1983-84, and 1984-85 fiscal years.