Section 20810 Of Chapter 2. Deferment From California Revenue And Taxation Code >> Division 2. >> Part 10.6. >> Chapter 2.
20810
. A county may elect to participate in the County Deferred
Property Tax Program for Senior Citizens and Disabled Citizens by
adopting a resolution indicating the county's intention to
participate in and to administer the program. All requirements of a
county or county officials set forth in this chapter are conditioned
upon the county's adoption of this resolution. Under this program, a
participating county may defer a claimant's property taxes
retroactively, for property taxes due on or before February 20, 2011,
and prospectively, as provided in this part.