Sonoma County Municipal Code § 12-45 Application of state statute

Footnotes:

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Editor's note— Ord. No. 6012, § I, adopted November 13, 2012, amended the Code by renaming art. VI.

All of the provisions of Revenue and Taxation Code Section 170 shall apply as though set forth fully herein.

(Ord. No. 5749 § 2, 2007: Ord. No. 1966 § 1.)

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 such property as herein provided. 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. To be eligible for reassessment the damage or destruction to the property must 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 that property was damaged or destroyed by the major misfortune or calamity that caused the Governor to proclaim the area or region to be in a state of disaster. As used in this paragraph, "damage" includes a diminution in the value of property as a result of restricted access to the property where such restricted access was caused by the major misfortune or calamity.

(2) A misfortune or calamity.

(3) A misfortune or calamity which, 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 subsection, "misfortune or calamity" includes a drought condition such as existed in this state in 1976 and 1977.

The application for reassessment may be filed within twelve (12) months of the misfortune or calamity by delivering to the assessor a written application requesting reassessment showing the condition and value, if any, of the property immediately after the damage or destruction, and the dollar amount of the damage. The application shall be executed under penalty of perjury, or if executed outside the state of California, verified by affidavit.

(Ord. No. 5749 § 2, 2007: Ord. No. 1966, § 4.)

In enacting this section and section 12-60, the board of supervisors does hereby implement and adopt in Sonoma 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 special statewide election conducted in November, 1993.

(Ord. No. 6012, § II, 11-13-12.)

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 (declared by the Governor of the State of California), to a comparable replacement property, including land, of equal or lesser value pursuant to Revenue and Taxation Code Section 69.3 (b)(6), that is located within Sonoma County. Such property shall have been acquired or newly constructed as a replacement for the damaged or destroyed property within three (3) years after the damage or destruction of the original property. All claims for transfer 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. 6012, § II, 11-13-12.)