California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 181
As used in this chapter:
# (a)
“Eligible county” means a county which meets both of the following requirements:
(1)Has been proclaimed by the Governor to be in a state of disaster as a result of storms and floods occurring during February 1986.
(2)Has adopted an ordinance providing for property reassessment pursuant to Section 170.
# (b)
“Eligible property” means real property and any manufactured home which has received the homeowners’ exemption or is eligible for the homeowners’ exemption as of March 1, 1986, and which is located in an eligible county.
# (c)
“Property tax deferral claim” means a claim filed by the owner of eligible property in conjunction with or in addition to the filing of an application for reassessment of that property pursuant to Section 170, which enables the owner to defer payment of the April 10, 1986, installment of taxes on property on the regular secured roll for the 1985–86 fiscal year, as provided in Section 185.
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