Cal. Rev. & Tax. Code § 194.3
Current through the 2023 Legislative Session.
If an eligible county has adopted an ordinance in accordance with Section 194.9, the tax collector shall certify to the Director of Finance on or before January 31 or May 31, whichever date is sooner, the total amount of supplemental roll property tax deferral claims submitted pursuant to Section 194.9 to the county by 5 p.m. on the most recent property tax installment payment date.
Ca. Rev. and Tax. Code § 194.3