Riverside County Municipal Code Ch. 4.20 Disaster Property Tax Relief

A. Every assessee of any taxable property, or any person liable for the taxes thereon, whose property was damaged or destroyed without his or her fault, may apply for reassessment of that property within twelve (12) months of the misfortune or calamity as provided in Revenue and Taxation Code Section 170.

B. 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 as provided in Revenue and Taxation Code Section 170.

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

1. A major misfortune or calamity, in an area or region subsequently proclaimed by the Governor to be in a state of disaster, if such property was damaged or destroyed by the major misfortune or calamity which caused the Governor to proclaim the area or region to be in a state of disaster. As used in this section, "damage" includes a diminution in the value of property as a result of restricted access to the property where that restricted access was caused by the major misfortune or calamity.

2. A misfortune or calamity.

3. 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. As used in this section, "misfortune or calamity" includes a drought condition such as existed in this state in 1976 and 1977.

(Ord. 538.5 § 1, 2003: Ord. 538.4 § 1(1), 1979)