Glenn County Municipal Code § 4.24 Tax Relief For Damaged Property

Every person who at one minute after twelve a.m. on any lien date on or after March 1, 1975, was the owner of, or had in his or her possession, or under his or her control, any taxable property, or who acquired such property after that date and is liable for the taxes thereon for the succeeding fiscal year, which property was thereafter damaged or destroyed, without his or her fault, by a misfortune or calamity, in any portion of the county, may apply for reassessment of such property by delivering to the assessor a written application on appropriate forms to be furnished by the assessor for such purpose, showing the condition and value, if any, of the property immediately after the damage or destruction, which damage must be shown therein to be in excess of ten thousand dollars. (Ord. 1269 § 10, 2018; Ord. 1169, 2005; Ord. 660, 1977; Ord. 624, 1975.)