Orange County Municipal Code Art. 3 Revenue and Taxation

(a) Vessel defined. "Vessel" as used herein includes all watercraft assessable for taxation except vessels exempt from local taxation under article XIII, section 4, of the Constitution of the State of California.

(b) Vessels required to be numbered and display current validated tax stamps. Every vessel which uses any place in Orange County as a home port or habitual place of anchorage or mooring or storage when not in service must be registered with the County Assessor of Orange County, who shall assign it to a distinguishing number and shall issue to each owner a certificate of registration which shall contain the name of the owner and the number assigned to the vessel, and such other matters as the Assessor may prescribe.

Such number, appearing on such certificate of registration, must be kept painted or attached to each bow of the vessel to which it has been assigned, and such figures and letters in such number must be not less than three (3) inches in height and one and one-half (1½) inches in width, and must be in such color and manner as to be distinctly visible and legible. Every vessel shall also display upon it in a conspicuous place a current tax validated stamp as prescribed by the Assessor, such stamp to be displayed no later than July first of each calendar year.

(c) Violation. Any person who owns, or controls, or operates, or is in possession of any vessel not bearing a number in conformity with the provisions of subsection (b) hereof, and who fails to display in a conspicuous place aboard the vessel the current tax validated stamp as prescribed by the Assessor no later than July first of each calendar year, and any person who alters, defaces, obscures, removes or affixes or permits to be affixed to any vessel a number, as herein required, other than the number assigned to such vessel by the County Assessor of Orange County, or any person who carries on any vessel a current tax validated stamp not assigned to such vessel, shall be guilty of a misdemeanor.

(Code 1961, § 14.032)

Editor's note— Ord. No. 98-16, § 1, adopted December 8, 1998, amended the Code by repealing §§ 1-4-49—1-4-51 in their entirety. Former § 1-4-49 pertained disaster reassessment relief for fiscal year 1974—1975, and derived from Ord. No. 2812, adopted February 11, 1975. Former § 1-4-50 pertained to disaster reassessment relief for fiscal year 1975—1976, and derived from Ord. No. 2820, adopted March 4, 1975; and Ord. No. 2899, adopted March 30, 1976. Former § 1-4-51 pertained to disaster reassessment relief for fiscal year 1976—1977, and derived from Ord. No. 2900, adopted March 30, 1976; and Ord. No. 2965, adopted February 8, 1977.

(a) Every assessee of any taxable property, or any person liable for the taxes thereon, whose property was damaged or destroyed without his fault, may apply for reassessment of that property as provided in Revenue and Taxation Code Section 170.

(b) If no application for reassessment is filed with the Assessor and the Assessor determines that within the preceding six (6) months a property has suffered damage caused by misfortune or calamity, which may qualify the property owner for relief under this section, the Assessor may reassess the property as provided in subdivision (b) of Revenue and Taxation Code Section 170 and notify the last known owner of the property of the reassessment.

(Ord. No. 2965, § 2, 2-8-77; Ord. No. 3899, § 1, 11-9-93; Ord. No. 98-15, § 9, 12-8-98)

The Treasurer-Tax Collector will collect from any person electing to pay tax defaulted property taxes in installments pursuant to section 4217 of the California Revenue and Taxation Code a fee of twenty-five dollars ($25.00) to cover the costs of processing their requests.

(Ord. No. 3801, § 1, 10-30-90)

In enacting this section and section 1-4-55, the Board of Supervisors does hereby implement and adopt in Orange County the provisions of paragraph (3) of subdivision (e) of section 2 of article XIIIA of the California Constitution, relating to transfer of base year value following a disaster for purposes of property taxation, adopted by the voters of California as "Proposition 171" at the general election conducted in November, 1993.

(Ord. No. 08-002, § 1, 2-5-08)

Any eligible claimant whose claim meets the applicable requirements of both paragraph (3) of subdivision (e) of section 2 of article XIIIA of the California Constitution and section 69.3 of the Revenue and Taxation Code may transfer the base year value of real property that is located within another county in California and has been substantially damaged or destroyed by a disaster to a comparable replacement property, including land, of equal or lesser value that is located within Orange County and has been acquired or newly constructed as a replacement for the damaged or destroyed property within three years after the damage or destruction of the original property. All claims for transfers of base year value pursuant to this section shall be filed with the Assessor on forms prescribed by the State Board of Equalization for this purpose. Prospective claimants may obtain claim forms from the Assessor on request.

(Ord. No. 08-002, § 2, 2-5-08)

The payment of unpaid nondelinquent current fiscal year supplemental taxes may be deferred on eligible property, as defined in Chapter 5 (commencing with Section 194) of Part 1 of Division 1 of the Revenue and Taxation Code, that has been reassessed pursuant to Chapter 3.5 (commencing with Section 75) of Part 0.5 of Division 1 of the Revenue and Taxation Code if the owner files with the Assessor a claim for deferral on or before the next property tax installment payment date. Taxes deferred pursuant to this section 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 next installment of the original bill, whichever is later.

(Ord. No. 08-003, § 1, 2-26-08)