Fresno County Municipal Code Ch. 4.57 Reassessment of Property Damaged or Destroyed by Misfortune or Calamity

Every assessee of any taxable property, or any person liable for the taxes on that property, whose property was damaged or destroyed without his or her fault, may apply for reassessment of that property within twelve (12) months of the misfortune or calamity that caused the damage or destruction as provided in section 170 of the Revenue and Taxation Code.

(Ord. No. 19-011, § 1, 5-7-2019)

The assessor may initiate a reassessment under this chapter where the assessor determines that within the preceding twelve (12) months taxable property located in the county was damaged or destroyed.

(Ord. No. 19-011, § 1, 5-7-2019)

To be eligible for reassessment under this chapter, the damage or destruction to the property must have been caused by any of the following:

A. A major misfortune or calamity, in an area or region subsequently proclaimed by the governor to be in a state of disaster, if that property was damaged or destroyed by the major misfortune or calamity that caused the governor to proclaim the area or region to be in a state of disaster. As used in this paragraph, "damage" includes a diminution in the value of property as a result of restricted access to the property where that restricted access was caused by the major misfortune or calamity.

B. A misfortune or calamity.

C. A misfortune or calamity that, with respect to a possessory interest in land owned by the state or federal government, has caused the permit or other right to enter upon the land to be suspended or restricted. As used in this paragraph, "misfortune or calamity" includes a drought condition such as existed in this state in 1976 and 1977.

(Ord. No. 19-011, § 1, 5-7-2019)

Upon receiving a proper application or making a determination under section 4.57.020, the assessor shall make a reassessment and provide notice as provided in section 170 of the Revenue and Taxation Code.

(Ord. No. 19-011, § 1, 5-7-2019)