Revenue and Taxation Code section 197.3


If an eligible county has adopted an ordinance in accordance with Section 197.9, the tax collector shall certify to the Director of Finance on or before January 31, 1990, the total amount of supplemental roll property tax deferral claims submitted pursuant to Section 197.9 to the county by 5 p.m. on December 10, 1989.

Source: Section 197.3, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=197.­3.­ (updated Nov. 7, 1989; accessed Jul. 14, 2025).

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Verified:
Jul. 14, 2025

§ 197.3's source at ca​.gov