Calaveras County Municipal Code Ch. 3.32 Calamity

The purpose of this chapter is to implement the provisions of Revenue and Taxation Code Section 170, and does not limit, modify or extend the provisions contained therein.

(Ord. 2778 (part), 2004: Ord. 1207 § 1, 1979: Ord. 1034 § 1, 1978).

To be eligible for reassessment, the damage or destruction to the property must be caused by an unforeseeable occurrence beyond the control of the property owner. It includes a diminution in the value of the property whether or not the governor has proclaimed that the property is in an area in a state of disaster. Property includes possessory interests where the misfortune or calamity has caused the permit or other right to be suspended or restricted.

(Ord. 2778 (part), 2004).

Any assessee of taxable property, or any person liable for taxes thereon, may apply for reassessment if that property was damaged or destroyed by a misfortune or calamity. The application must be filed within twelve months of the misfortune or calamity on a form prescribed by the assessor.

(Ord. 2778 (part), 2004: Ord. 1207 § 2, 1979: Ord. 1034 § 2, 1978).

The assessor may initiate reassessment where the assessor determines that taxable property was damaged or destroyed by misfortune or calamity within the preceding twelve months.

(Ord. 2778 (part), 2004: Ord. 2451 § 1, 1995: Ord. 1207 § 3, 1979: Ord. 1034 § 3, 1978).