California Revenue and Taxation Code 182 – On or before May 31, 1986, the tax collector of an eligible county …
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On or before May 31, 1986, the tax collector of an eligible county shall certify to the Director of Finance the total amount of the second installment of property taxes on the regular secured roll for the 1985-86 fiscal year which are not paid by 5 p.m. on April 10, 1986, and which are delinquent, less the total amount of payments of that second installment received between April 10, 1986, and the date of the tax collector’s certification, and the delinquency percentage rate for property taxes on the regular secured roll for the 1982-83, 1983-84, and 1984-85 fiscal years.
(Amended by Stats. 1986, Ch. 1110, Sec. 3. Effective September 24, 1986.)
Terms Used In California Revenue and Taxation Code 182
- Eligible county: means a county which meets both of the following requirements:
California Revenue and Taxation Code 181
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.