Siskiyou County Municipal Code Ch. 6 Reassessments of Property Damaged or Destroyed

Every person who, at 12:01 a.m. on the immediately preceding January 1, was the owner of, or had in his possession or under his control, any taxable property, or who acquired such property after such date and is liable for taxes thereon for the fiscal year commencing the immediately following July 1, which property was thereafter damaged or destroyed, without his fault, by a misfortune or calamity, may, within twelve (12) months after such misfortune or calamity, apply for the reassessment of such property by delivering to the County Assessor a written application showing the condition and value, if any, of the property immediately after the damage or destruction, which damage or destruction shall be shown therein to be Ten Thousand and no/100ths or more ($10,000.00) Dollars. The application shall be executed under penalty of perjury or, if executed outside the State, be verified by affidavit.

The Assessor may initiate the reassessment if the Assessor determines that within the preceding twelve (12) months taxable property located in the county was damaged or destroyed.

(§ I, Ord. 643, eff. November 14, 1974, as amended by § I, Ord. 767, eff. February 23, 1977, and § I, Ord. 91-32, eff. September 27, 1991, § I, Ord. 02-18, eff. December 5, 2002)

If no such application is made by the taxpayer within the sixty (60) day limit set forth in Section 8-6.01 of this chapter, and the County Assessor determines that within the preceding six (6) months a property has suffered damaged caused by misfortune or calamity which may qualify the property owner for relief under this chapter, the County Assessor shall provide the last known owner of the property with an application for a reassessment. The property owner shall file the completed assessment within thirty (30) days after notification by the County Assessor, but in no case more than six (6) months after the occurrence of said damage. Upon the receipt of a properly completed, timely filed application, the County Assessor shall proceed to reassess the property in the same manner as he would as if an application were received initially by the owner.

(§ I, Ord. 767, eff. February 23, 1977, as amended by § II, Ord. 91-32, eff. September 27, 1991)

The County Assessor shall notify the applicant in writing of the amount of the proposed reassessment, which notice shall state that the applicant may appeal the proposed reassessment to the local Board of Equalization within fourteen (14) days of the date of mailing of the notice. If appeal is timely requested, 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 pursuant to Title 18, Section 305(d), California Code of Regulations.

The decision of the Board shall be final.

(§ III, Ord. 91-32, eff. September 27, 1991)

If no application is made pursuant to Section 8-6.02, and the County 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 pursuant to this chapter, the County Assessor may, with the approval of the Board of Supervisors, reassess the property pursuant to Revenue and Taxation Code Section 170(b) and notify the last known owner of the property of the reassessment.

(§ IV, Ord. 91-32, eff. September 27, 1991)