Mendocino County Municipal Code Ch. 5.12 Damage Reassessment

Footnotes:

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Editor's note— Ord. No. 4545, § II, adopted April 8, 2025, repealed Ch. 5.12 and enacted a new Ch. 5.12 as set out herein and as may later be amended. Former Ch. 5.12 pertained to calamity reassessment and derived from Ord. No. 1265, adopted 1974.

This Chapter is enacted pursuant to California Revenue and Taxation Code, Section 170.

(Ord. No. 4545, § II, 4-8-2025)

Every assessee of any taxable property, or any person liable for taxes thereon, whose property was damaged or destroyed by misfortune or calamity without his or her fault, whether by major disaster or individual misfortune, may apply for reassessment of that property as provided in section 170 of the California Revenue and Taxation Code.

To be eligible for reassessment the damage or destruction to the property shall have been caused by any of the following:

(a) A major misfortune or calamity in an area or region subsequently proclaimed by the Governor to be in a state of disaster;

(b) A misfortune or calamity; or

(c) A misfortune or calamity that, 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.

(Ord. No. 4545, § II, 4-8-2025)

The application for reassessment must be filed by delivering to the Mendocino County Assessor's office a written application requesting reassessment as required in section 170, within twelve (12) months of the misfortune or calamity.

The assessor may initiate the reassessment where the assessor determines that within the preceding twelve (12) months taxable property located in the county was damaged or destroyed.

(Ord. No. 4545, § II, 4-8-2025)