Modoc County Municipal Code Ch. 3.04 Property Tax Relief for Calamity Damage

The ordinance codified in this chapter is adopted pursuant to Section 170 of the Revenue and Taxation Code.

(Amended during 1984 codification; Ord. 233 §1, 1975)

All of the provisions of Section 170 of the Revenue and Taxation Code shall apply as if set forth in full herein.

(Amended during 1984 codification; Ord. 233 §3, 1975)

Every person who, at one minute past 12:00 a.m. on the immediately preceding January 1st was the owner of, or had in their possession, or under their control, any taxable property, or who acquired such property after such date and is liable for the taxes thereon for the fiscal year commencing the immediately following July 1st, which property was thereafter damaged or destroyed, without their fault, by a misfortune or calamity may, within 12 months after the occurrence of such misfortune or calamity, apply for reassessment of such property by delivering to the assessor a written application showing the condition and value, if any, of the property immediately after the damage or destruction, which damage must be shown therein to be in excess of ten thousand dollars. The application shall be executed under penalty of perjury or, if executed outside the state of California, verified by affidavit.

(Ord. No. 233-B, 9-26-2017; Ord. 233 §2, 1975)

This chapter shall apply to all property damaged or destroyed after July 1, 1974, and with regard to any property damaged or destroyed prior to January 1, 1975, the 12-month limitation provided in section 3.04.030 shall not be applicable.

(Ord. No. 233-B, 9-26-2017; Ord. 233-A §1, 1975: Ord. 233 §4, 1975)

The assessor may initiate the reassessment of property where the assessor determines that within the proceeding 12 months, taxable property within the county was damaged or destroyed.

(Ord. No. 233-B, 9-26-2017)