{"data":{"id":"us-ca/gov-43005.7","jurisdiction":"us-ca","citation":"GOV § 43005.7","heading":"","body":"Notwithstanding any other provision of law to the contrary, the legislative body of a city which collects its own taxes may by ordinance waive any penalties and interest on the second half of taxes, unpaid and delinquent at 5 p.m. on April 12, 1965, on any property damaged in excess of five hundred dollars ($500) by storms and floods occurring between December 1, 1964, and January 30, 1965, in an area proclaimed by the Governor to be in a state of disaster. With respect to those penalties and interest, the waiver shall constitute a complete relinquishment of all legal claim thereto by the city.\nAny ordinance adopted pursuant to this section shall waive all those penalties and interest on taxes due the city, effective at 5 p.m. on April 12, 1965, and for all time thereafter, but shall not operate to reduce any tax delinquent at that time.","path":["Government Code - GOV","TITLE 4. GOVERNMENT OF CITIES [34000. - 45345.]","DIVISION 4. FINANCIAL PROVISIONS [43000. - 43904.]","CHAPTER 1. Property Tax Assessment, Levy,and Collection [43000. - 43122.]","ARTICLE 1. General [43000. - 43073.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"6e398a0cf59820d236ffe9503f64dc61b1d0e9c0c6794ae92b1fd82ff8143d99","source_id":"us-ca","stale":false,"prev":"us-ca/gov-43005","next":"us-ca/gov-43007"},"notice":"GroundRules: Original legal text. Not legal advice."}