Section 185 Of Chapter 4. Disaster Relief From California Revenue And Taxation Code >> Division 1. >> Part 1. >> Chapter 4.
185
. (a) Any owner of eligible property who files on or before
April 10, 1986, a claim for reassessment pursuant to the provisions
of Section 170 based upon flood or storm damage occurring in February
1986 and amounting to ten thousand dollars ($10,000) or more under
procedures set forth in subdivision (b) of Section 170, may apply to
the county assessor to defer payment of the second installment of
property taxes on the regular secured roll for the 1985-86 fiscal
year with respect to that property which are due no later than April
10, 1986. If a timely claim is filed, the payment shall be deferred
without penalty or interest until the assessor has reassessed the
property and a corrected bill prepared pursuant to the provisions of
Section 170 has been issued to the property owner. Taxes deferred
pursuant to this section are due 30 days after the date the corrected
tax bill is issued and if unpaid thereafter are delinquent as
provided in Section 2610.5 and shall be subject to the penalty
provided by law.
(b) If, following reassessment pursuant to subdivision (a), the
assessor determines that an owner who applied and was granted a
deferral of property taxes did not file a claim in good faith, the
owner shall be assessed a delinquency penalty for the nonpayment of
the deferred taxes.
(c) The provisions of this section do not apply to property taxes
paid through impound accounts.