Revenue and Taxation Code § 20629
‹ § 20628§ 20630 ›Open in browserleginfo ↗20629.
Property taxes means the amount representing the claimant’s proportionate share of real estate taxes for the fiscal year for which postponement is claimed, determined in accord with the method prescribed in Section 216(b) of the Internal Revenue Code.
(Amended by Stats. 1983, Ch. 488, Sec. 90.5. Effective July 28, 1983.)