Imperial County Municipal Code Ch. 4.24 Assessment of Property Damages or Destroyed by Misfortune or Calamity

This chapter is adapted pursuant to Section 170 of the California Revenue and Taxation Code.

(Ord. 1361, § 2 (part), 2003)

Every person who at 12:01 a.m. on the immediately preceding January 1, was the owner of, or had in his possession, or under his control, any taxable property or who acquired such property after such date and is liable for the taxes thereon for the fiscal year commencing the immediately following July 1, which property was thereafter damaged or destroyed without his fault by a misfortune or calamity, may within the time specified in this chapter, apply for reassessment of such property by delivering to the assessor a written application showing the condition and value, if any, of the property immediately before and after the damage or destruction, which damage must be shown therein to be in excess of ten thousand dollars ($10,000.00).

(Ord. 1361, § 2 (part), 2003)

Application for reassessment of taxable property which is subject to the provisions of this chapter shall be made in writing to the assessor of Imperial County within ninety (90) days of the date of the occurrence of the damage or destruction caused by the misfortune or calamity which is claimed to have caused a reduction in value in excess of ten thousand dollars ($10,000.00).

(Ord. 1361, § 2 (part), 2003)

The application shall be executed under penalty of perjury, or if executed outside the state of California, verified by affidavit. Such applications shall be on a form approved or furnished by the assessor of Imperial County.

(Ord. 1361, § 2 (part), 2003)

Upon receiving a proper application, the assessor shall verity the amount claimed on the application in the before and after computations if over ten thousand dollars ($10,000). The assessor shall then compute a percentage relationship of loss and reduce the current assessed value by that percentage. However, the reduction will not exceed the actual loss. The assessor shall notify the applicant in writing of the amount of the proposed reassessment. The notice shall state that the applicant may appeal the proposed reassessment to the local board of equalization within six months of the date of mailing of notice. If an appeal is requested within the six-month period, the board shall hear and decide the matter as if the proposed reassessment had been entered on the roll as an assessment made outside the regular assessment period. The decision of the board of equalization regarding any reassessment made pursuant to this section shall create no presumption as regards the value of the affected property subsequent to the date of the damage.

The reassessments resulting from those reductions, as determined above, shall be forwarded to the auditor by the assessor or the clerk of the board, as the case maybe. The auditor shall enter the reassessed value on the roll. After being entered on the roll, said reassessment shall not be subject to review except by a court of competent jurisdiction.

If the amount of damage as verified by the assessor is not at least ten thousand dollars ($10,000.00), no adjustment shall be made to said roll and no taxes shall be canceled or refunded.

(Ord. 1361, § 2 (part), 2003)

If an application for reassessment is not made pursuant to Sections 27802 and 27803 and, within twelve (12) months of the date of the occurrence of the damage or destruction, the county assessor determines that a property has suffered damage caused by misfortune or calamity which may qualify the property owner for relief under this chapter, the assessor shall provide the last known owner of the property with an application for reassessment. The property owner shall file the completed application within sixty (60) days of notification by the assessor but in no case more than twelve (12) months after the damage. Upon receipt of a properly completed, timely filed application the assessor shall proceed to reassess property in the same manner as required by Section 27804.

(Ord. 1361, § 2 (part), 2003)

A computation, payment or refund of tax on property reassessed pursuant to this chapter shall be governed by the provisions of Revenue and Taxation Code Sections 75.41 and 170(e).

(Ord. 1361, § 2 (part), 2003)

Pursuant to California Revenue & Taxation Code Section 170, if the damage or destruction occurred before January 1 and before the beginning of the next fiscal year, the reassessment shall be utilized to determine the tax liability for the next fiscal year. However, if the property is fully restored during the next fiscal year, taxes due for that year shall be prorated based on the number of months in the year before and after the completion of restoration. Any tax paid in excess of the total tax due shall be refunded to the taxpayer as an erroneously collected tax or by order of the board of supervisors without the necessity of a claim being filed.

The assessed value of the property in its damaged condition as determined compounded annually by the inflation factor shall be the taxable value of the property until it is restored, repaired, reconstructed or other provisions of the law require the establishment of a new base year value. If partial reconstruction, restoration or repair has occurred on any subsequent lien date, the taxable value shall be increased by an amount determined by multiplying the difference between its factored base year value immediately before the calamity and its assessed value in its damaged condition by the percentage of the repair, reconstruction or restoration completed on that lien date.

(Ord. 1361, § 2 (part), 2003)