Section 20812 Of Chapter 2. Deferment From California Revenue And Taxation Code >> Division 2. >> Part 10.6. >> Chapter 2.
20812
. (a) The filing period for a claimant to apply to a
participating county for deferment under the program shall be from
October 1 to December 10 of each year.
(b) A participating county may require any information necessary
to process the claimant's application for deferment under the
program, whether through the county's application form or forms or
otherwise.
(c) Any form filed by a claimant under this chapter shall not be
under oath, but shall contain, or be verified by, a written
declaration that the information therein was provided under the
penalty of perjury.
(d) All forms supplied to the claimant shall include a statement
of the interest rate that will apply to the property taxes deferred
under the program.
(e) A county may grant a reasonable extension for filing a claim
if it determines that good cause for the extension exists. However,
no extension shall be granted beyond the termination of the fiscal
year for which deferment is requested.