Section 191 Of Chapter 4. Disaster Relief From California Revenue And Taxation Code >> Division 1. >> Part 1. >> Chapter 4.
191
. Each eligible county may adopt an ordinance to permit the
deferral of unpaid nondelinquent supplemental roll taxes on eligible
property reassessed pursuant to Chapter 3.5 (commencing with Section
75) of Part 0.5 which has sustained ten thousand dollars ($10,000) or
more in damage as the result of floods or storms occurring in
February 1986 if the owner files a claim for deferral on or before
April 10, 1986, with the assessor. The corrected supplemental bill
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
second installment of the original bill, whichever is later.