Napa County Municipal Code Ch. 3.20 Deferral of Taxes Relating to Flood Damaged Property

As used in this chapter:

"Eligible property" means real property which is located in the county and has received a homeowners' exemption or is eligible for the homeowners' exemption as of March 1, 1986 or any mobilehome which is located in the county which has received a homeowners' exemption or is eligible for the homeowners' exemption as of March 1, 1986.

"Property tax deferral claim" means a claim filed by the owner of eligible property in conjunction with or in addition to filing of an application for reassessment of that property pursuant to Section 170 of the Revenue and Taxation Code, which enables the owner to defer payment of the April 10, 1986 installment of taxes on property on the regular secured roll for the 1985-86 fiscal year, as provided in Section 185 of the Revenue and Taxation Code.

(Ord. 814 § 2 (part), 1986: prior code § 3310)

A. Any person who is the owner of eligible property and has sustained not less than ten thousand dollars in damage as a result of the floods or storms occurring in February, 1986, may apply to the county assessor to defer payment of the second installment of property taxes on the regular secured roll for the 1985-86 fiscal year with respect to that property.

B. Any such application shall be filed on a form provided by the county assessor.

C. Applications for reduction in assessment made pursuant to this chapter shall be executed under penalty of perjury, except for applications made outside the state of California, which must be verified by affidavit.

(Ord. 814 § 2 (part), 1986: prior code § 3311)

The provisions of this chapter do not apply to property taxes paid through impound accounts.

(Ord. 814 § 2 (part), 1986: prior code § 3315)

The application for deferral of property taxes provided for by this chapter must be filed with the county assessor on or before five p.m. on April 10, 1986.

(Ord. 814 § 2 (part), 1986: prior code § 3312)

A. If a timely claim is filed, the payment of the second installment of property taxes on the regular secured roll shall be deferred without penalty or interest until the assessor has reassessed the property and a corrected bill prepared pursuant to the provisions of Revenue and Taxation Code Section 170 has been sent to the property owner. Taxes deferred pursuant to this section are due thirty days after receipt by the owner of the corrected bill, and if unpaid thereafter are delinquent as provided in Section 2610.5 of the Revenue and Taxation Code, and shall be subject to the penalty provided by law.

B. If a timely claim is filed, the payment of the unpaid nondelinquent 1985-86 fiscal year supplemental roll taxes on eligible property reassessed pursuant to Chapter 3.5, commencing with Section 75, of Part 0.5 of the Revenue and Taxation Code, shall be deferred until the assessor has reassessed the property and a corrected bill prepared pursuant to the provisions of Section 170 has been sent to the property owner. The corrected supplemental bill shall be due on the last day of the month following the month in which the corrected bill is mailed, or the delinquent date of the second installment of the original bill, whichever is later.

(Ord. 814 § 2 (part), 1986: prior code § 3313)

All procedures for the reassessment of property provided for by this chapter shall be governed by the provisions of Chapter 4 of Part 1 of Division 1 of the Revenue and Taxation Code, and any amendments thereto, and all other applicable laws, rules and regulations.

(Ord. 814 § 2 (part), 1986: prior code § 3314)