Revenue and Taxation Code section 182.5

If an eligible county has adopted an ordinance in accordance with Section 191, the tax collector shall certify to the Director of Finance on or before May 1, 1986, the total amount of supplemental roll property tax deferral claims submitted pursuant to Section 191 to the county by 5 p.m. on April 10, 1986.

Source: Section 182.5, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=182.­5.­ (updated Mar. 11, 1986; accessed Jun. 30, 2025).

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Verified:
Jun. 30, 2025

§ 182.5's source at ca​.gov