Mendocino County Municipal Code Ch. 5.15 Possessory Interest Reassessment

This Chapter is enacted pursuant to the California Revenue and Taxation Code 155.14.

(Ord. No. 3053, adopted 1978.)

Every person who at 12:01 a.m. on March 1 had a possessory interest in land owned by the state or federal government or who acquired such interest after such date and is liable for the taxes thereon for the fiscal year commencing immediately following July 1 and the permit or other right to enter upon the land has been suspended without his fault, because of a misfortune or calamity; may apply for reassessment of such property by delivering to the assessor a written application showing the condition and value, if any, of the possessory interest immediately before and after the suspension. The damage to the interest must be shown in the application to be in excess of five thousand dollars ($5,000). The application shall be executed under penalty of perjury, or if executed outside the State of California, verified by affidavit.

(Ord. No. 3053, adopted 1978.)

Upon receiving a proper application, the assessor shall verify the amounts claimed on the application in the before and after condition. The assessor shall then compute a percentage relationship of loss and reduce the current assessed value by the percentage. 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 14 days of the date of mailing the notice.

(Ord. No. 3053, adopted 1978.)

If an appeal is requested within the 14 day 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 value of the suspended permit shall be final, provided that a decision of the local 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 suspension.

(Ord. No. 3053, adopted 1978.)

If the amount of damage, as verified by the assessor, is not at least five thousand dollars ($5,000), no adjustment shall be made to said roll and no taxes shall be canceled or refunded. 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 may be. The auditor shall enter the reassessed values on the roll. After being entered on the roll, said reassessments shall not be subject to review except by a court of competent jurisdiction.

(Ord. No. 3053, adopted 1978.)

In the event that any property is reassessed pursuant to this Chapter, the tax on such property shall be determined by the method set forth in the Revenue and Taxation Code 155.13.

(Ord. No. 3053, adopted 1978.)