§ 3.20.010. Definitions.  


Latest version.
  • As used in this chapter:

    "Eligible property" means real property which is located in the county and has received a homeowners' exemption or is eligible for the homeowners' exemption as of March 1, 1986 or any mobilehome which is located in the county which has received a homeowners' exemption or is eligible for the homeowners' exemption as of March 1, 1986.

    "Property tax deferral claim" means a claim filed by the owner of eligible property in conjunction with or in addition to filing of an application for reassessment of that property pursuant to Section 170 of the Revenue and Taxation Code, 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 of the Revenue and Taxation Code.

(Ord. 814 § 2 (part), 1986: prior code § 3310)