Mariposa County Municipal Code § 3.24 Revenue And Finance

The purpose of this chapter is to establish procedure by which the county assessor is to reassess property which has sustained damage or destruction in excess of ten thousand dollars ($10,000) by acts as described in California Revenue and Taxation Code section 170(a) 1, 2, and 3, as amended from time to time. HISTORY Adopted by Ord. 434 Sec. 1 on 11/30/1976 Amended by Ord. 908 Sec. I on 11/26/1996 Amended by Ord. 978 Sec. I on 11/12/2002 3.24.020 Application For Reassessment

Application for reassessment shall be made to the county assessor no later than twelve (12) months after the property was damaged or destroyed. The application shall show the condition and value of the property immediately before and after the damage or destruction, which damage or destruction must be shown to be in excess of ten thousand dollars ($10,000). The application shall be executed under penalty of perjury, or if executed outside of the state, verified by affidavit. If no such application is made and the assessor determines that a property has suffered damage or destruction caused by misfortune or calamity, which may lawfully qualify the property owner for relief, 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 occurrence of the damage. Upon receipt of a properly completed, timely filed application, the property shall be reassessed in the same manner as required in section 3.24.030 below. HISTORY Adopted by Ord. 434 Sec. 2 on 11/30/1976 Amended by Ord. 908 Sec. II on 11/26/1996 Amended by Ord. 978 Sec. I on 11/12/2002

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. (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 an ordinance adopted under this section, the assessor may, with the approval of the board of supervisors, reassess the property as provided below and notify the last known owner of the property of reassessment.) If the sum of the full cash values of the land, improvements and personalty before the damage or destruction exceeds the sum of the values after the

damage by ten thousand dollars ($10,000) or more, the assessor shall also separately determine the percentage reductions in value of land, improvements and personalty due to the damage or destruction. The assessor shall reduce the values appearing on the assessment roll by the percentages of damage or destruction computed pursuant to this section, and the taxes due on the property shall be adjusted as provided below. However, the amount of the reduction shall 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 board of equalization within six (6) months of the date of mailing the notice. If an appeal is requested within the six (6) 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 regarding the damaged value of the property shall be final, provided that a 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.

Those reassessed values resulting from reductions in full cash value of amounts, as determined above, shall be forwarded to the auditor by the assessor or the clerk of the equalization board, as the case may be. The auditor shall enter the reassessed values on the roll. After being entered on the roll, those reassessed values shall not be subject to review, except by a court of competent jurisdiction.

The tax rate fixed for property on the roll on which the property so reassessed appeared at the time of the misfortune or calamity, shall be applied to the amount of the reassessment as determined in accordance with this section and the assessee shall be liable for: (1) a prorated portion of the taxes that would have been due on the property for the current fiscal year had the misfortune or calamity not occurred, to be determined on the basis of the number of months in the current fiscal year prior to the misfortune or calamity; plus, (2) a proration of the tax due on the property as reassessed in its damaged or destroyed condition, to be determined on the basis of the number of months in the fiscal year after the damage or destruction, including the month in which the damage was incurred. If the damage or destruction occurred after 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.

HISTORY

Adopted by Ord. 434 Sec. 3 on 11/30/1976 Amended by Ord. 908 Sec. III on 11/26/1996 Amended by Ord. 978 Sec. I on 11/12/2002

• 3.24.040 Refunds

Any tax paid in excess of the total tax due shall be refunded to the taxpayer pursuant to Chapter 5 (commencing with section 5096) of Part 9 of the Revenue and Taxation Code, as an erroneously collected tax or by order of the board of supervisors without the necessity of a claim being filed pursuant to Chapter 5.

HISTORY

Adopted by Ord. 434 Sec. 4 on 11/30/1976 Amended by Ord. 908 Sec. IV on 11/26/1996

• 3.24.050 Reconstruction, Restoration, Repair

The assessed value of the property in its damaged condition, as determined herein, compounded annually by the inflation factor specified in Subdivision (a) of section 51 of the Revenue and Taxation Code, 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.

When the property is fully repaired, restored, or reconstructed, the assessor shall make an additional assessment or assessments in accordance with subparagraph (a) or (b) upon completion of the repair, restoration, or reconstruction:

1. If the completion of the repair, restoration, or reconstruction occurs on or after January 1, but on or before May 31, then there shall be two (2) additional assessments. The first additional assessment shall be the difference between the new taxable value as of the date of completion and the taxable value on the current roll. The second additional assessment shall be the difference between the new taxable value as of the date of completion and the taxable value to be enrolled on the roll being prepared.

2. If the completion of the repair, restoration, or reconstruction occurs on or after June 1, but before the succeeding January 1, then the additional assessment shall be the difference between the new taxable value as the date of completion and the taxable value on the current roll. On the lien date following completion of the repair, restoration, or reconstruction, the assessor shall enroll the new taxable value of the property as of that lien date.

HISTORY

Adopted by Ord. 908 Sec. V on 11/26/1996

For purposes of this subdivision, “new taxable value” shall mean the lesser of the property’s (a) full cash value, or (b) factored base year value or its factored base year value as adjusted pursuant to Subdivision (c) of section 70 of the Revenue and Taxation Code.

The assessor may apply Chapter 3.5 (commencing with section 75 of the Revenue and Taxation Code) of Part 0.5 in implementing this section, to the extent that chapter is consistent with this section.

HISTORY

Adopted by Ord. 908 Sec. VI on 11/26/1996

• 3.28 Document Transfer Tax