§ 4.64.020. Tax relief—Authorized when.

A.

Every assessee of any taxable property, or any person liable for the taxes thereon, whose property was damaged or destroyed without his or her fault as the result of a misfortune or calamity as defined in sections 170(a)(1), 170(a)(2) and 170(a)(3) of the California Revenue and Taxation Code may apply for reassessment of that property. The application shall comply with the following requirements:

1.

The application for reassessment shall be filed within 12 months of the misfortune or calamity, by delivering to the assessor a written application requesting reassessment and showing the condition and value, if any, of the property immediately after the damage or destruction, and the dollar amount of the damage.

2.

The application shall be executed under penalty of perjury, or if executed outside of the State of California, verified by affidavit.

B.

The assessor may, not withstanding whether an application has been filed, initiate the reassessment where the assessor determines that within the proceeding 12 months taxable property located in the County was damaged or destroyed as the result of misfortune or calamity.

(Ord. 2005-0017 § 2, 2005.)