Lassen County Municipal Code Ch. 3.20 Reassessment of Property Damaged or Destroyed by Misfortune or Calamity

Every assessee of any taxable property within the county of Lassen, including those properties appearing upon the supplemental rolls, or any person liable for the taxes thereon, whose property has been damaged, without his or her fault, by any of the following:

(1) A major misfortune or calamity, in an area or region subsequently proclaimed by the Governor to be in a state of disaster, if such property was damaged or destroyed by the major misfortune or calamity which 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 such restricted access was caused by the major misfortune or calamity;

(2) A misfortune or calamity;

(3) A misfortune or calamity which, 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, may apply for reassessment of that property as provided by Revenue and Taxation Code Section 170.

(Ord. 478 § 2, 1986; Ord. 478-A § 2, 2006)