Section 171 - Interest and penalties in connection with delinquent taxes; collection actions; qualified residential real property(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:(1) "Qualified residential real property" means any residential real property that meets all of the following conditions:(A) No amount of property taxes levied on that property was delinquent at the close of the 1991-92 fiscal year.(B) The owner of the property suffered economic hardship as a result of the civil unrest that occurred in Los Angeles in April and May 1992.(C) The property is eligible for a homeowner's exemption.(2) An owner shall be deemed to have suffered "economic hardship" if both of the following occur: (A) The owner signs a declaration under penalty of perjury under the laws of this state that he or she suffered economic hardship as a result of the civil unrest that occurred in Los Angeles in April and May 1992.(B) A business owned by the taxpayer, the taxpayer's primary place of work, or the taxpayer's residence that qualifies for the homeowner's exemption is located in the area designated as the Los Angeles Revitalization Zone pursuant to Government Code Section 7102.(d) A claim for relief under this section shall be filed by an owner on a form and in the manner as the treasurer or tax collector shall prescribe.(e) The treasurer or tax collector shall permit any individual entitled to relief under this section who has paid any interest or penalties in connection with delinquent taxes levied for the 1992-93 fiscal year on qualified residential real property prior to filing a claim for relief to also file a claim for refund of the interest and penalties paid on a form and in the manner as the treasurer or tax collector shall prescribe.Ca. Rev. and Tax. Code § 171
Amended by Stats. 1995, Ch. 91, Sec. 153. Effective January 1, 1996.