Article V — REASSESSMENT OF DAMAGED OR DESTROYED PROPERTY

conditions, of taxable property in circumstances where the property is damaged or destroyed through no fault of the assessee or any person liable for the taxes thereon.

(Ord. No. 2684, § 1, 4-27-2004)

Every person is eligible for reassessment who, at one (1) minute past midnight on January

1st was the owner of or had in his possession or under his control any taxable property, or who acquired such property after that date and is liable for the taxes thereon for the fiscal year commencing immediately following July 1st, if said property is damaged or destroyed without his/her fault by misfortune or calamity, and if the damage exceeds ten thousand dollars ($10,000.00).

An application for reassessment provided for by this article must be made within twelve

(12) months of the date of the calamity or misfortune which gives rise to it.

An application for reassessment made pursuant to this article shall be

made on a form provided by the Assessor and shall be executed under the penalty of perjury, except that applications made outside the State of California shall be verified by affidavit.

Upon receiving a proper application, the Assessor shall appraise the

property and determine separately the full cash value of land, improvements, and personalty immediately before and after the damage or destruction. All procedures for the reassessment of the property provided for by this article shall be governed by the Revenue and Taxation Code Section 170 and any amendments thereto, and all other applicable laws and regulations.

(Ord. No. 2684, § 1, 4-27-2004)

If no application is made and the Assessor determines that within the preceding twelve (12) months a property has suffered damage caused by misfortune or calamity that may qualify the property owner for relief under this article, 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 the date of mailing the notification by the Assessor, but in no case more than twelve (12) months after the occurrence of said damage.

(Ord. No. 2684, § 1, 4-27-2004)

The Assessor may initiate the reassessment of property where the Assessor determines that within the preceding twelve (12) months, taxable property within the County was damaged or destroyed.

(Ord. No. 2684, § 1, 4-27-2004)

Any tax paid, or required to be paid in the fiscal year in which the damage or destruction occurred which, after reassessment, exceeds the total tax due, shall be refunded pursuant to Revenue and Taxation Code Sections 5096 et seq. or by order of the Board of Supervisors.

(Ord. No. 2684, § 1, 4-27-2004)