Revenue and Taxation Code § 20807
‹ § 20806§ 20808 ›Open in browserleginfo ↗20807.
“Property taxes” means ad valorem property taxes or special assessments imposed upon a residential dwelling within the year in which deferment is sought.
(Added by Stats. 2011, Ch. 369, Sec. 3. (AB 1090) Effective January 1, 2012.)