California Revenue and Taxation Code

§ 171

RTC § 171 Effective Jan 1, 1996Div. 1 · Part 1 · Ch. 2.5

Statute text

(a)Notwithstanding any other provision of law, no interest or penalties shall be imposed or collected with respect to any delinquent installments of property taxes levied for the 1992–93 fiscal year on qualified residential real property.

(b)The county treasurer or tax collector shall not take any collection action, and shall cease any collection action that has commenced, with respect to any delinquent property taxes for the 1992–93 fiscal year that were levied on qualified real property, until on or after January 1, 1994. The treasurer or tax collector may impose any applicable interest and penalties on any delinquent property taxes levied on qualified real property for the 1992–93 fiscal year beginning on or after January 1, 1994, if those taxes or any portion thereof remain delinquent on or after that date.

(c)For purposes of this section:

…

Legislative history

Amended by Stats. 1995, Ch. 91, Sec. 153. Effective January 1, 1996.