California · Revenue and Taxation Code - RTC
RTC §20822: Each participating county shall establish a Property Tax Deferral Fund within its treasury.
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Each participating county shall establish a Property Tax Deferral Fund within its treasury. Expenditures from this fund shall be for the sole purposes of making property tax deferment subvention payments pursuant to subdivision (c) of Section 20811 and offsetting the county’s administrative costs, as described in Section 20820.
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