Tehama Municipal Code Ch. 4.16 Property Taxes

A. Every person who, on or after 12:01 a.m. on January 1, 2002, was the owner of, or had in his or her possession, or under his or her control, any taxable property, or who acquired such property after that date and is liable for the taxes thereon for the succeeding fiscal year, which taxable property was thereafter damaged or destroyed by reason of a calamity or misfortune (as specified in Subsections 1 through 3 hereunder) occurring in some portion of the county of Tehama, without the fault of the owner/possessor of the taxable property, may apply for reassessment of such property by delivering to the assessor a written application showing the condition and value, if any, of the taxable property immediately after the damage or destruction, which damage must be shown therein to be in excess of ten thousand dollars, provided that the application for the reassessment is received by the Tehama County assessor's office within three hundred sixty-five days after the date on which the taxable property was damaged or destroyed, provided that the application is executed under the penalty of perjury pursuant to California Code of Civil Procedure Section 2015.5, and provided that:

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 section, "damage" shall include 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" shall include a drought condition such as existed in this state in 1976 and 1977.

B. If the assessor learns of taxable property that has been damaged or destroyed by a calamity or misfortune within the three hundred sixty-five days preceding the assessor learning of such damage or destruction to the taxable property, the assessor, within the assessor's discretion, may initiate a reassessment of the taxable property pursuant to the provisions of Revenue and Taxation Code Section 170.

(Ord. 1787 §2, 2002: Ord. 713 §1(part), 1975)

Any application for calamity assessment relief shall be made in conformance with and be governed by the provisions of Revenue and Taxation Code Section 170 and Tehama County Code Section 4.16.010.

(Ord. 1787 §3, 2002: Ord. 713 §1(part), 1975)

When property taxes are increased through the discovery of escaped assessments the tax increase may be paid in three equal annual installments commencing on the date of the increased assessment or such other date as may be specified by the assessor or such other date as may be specified by the assessor when the following conditions are determined by the assessor to exist:

A. Payment of the increased taxes in the year of discovery would constitute a hardship on the assessee;

B. The error causing the escaped assessment was not that of the assessee.

(Ord. 713 §1(part), 1975)

The tax collector shall keep a separate public record listing the current status of all installment accounts authorized under this chapter.

(Ord. 713 § 1(part), 1975)

The unpaid amount of any deferred tax payments authorized pursuant to this chapter shall bear interest at the rate of three-quarters of one percent per month until paid.

(Ord. 715 § 1, 1975)

It is the intent of the board of supervisors not to enact a deferred payment program for escaped assessments unless the taxpayer agrees to the payment of interest as set forth in Section 4.16.040 of this code. Therefore, Sections 4.16.020 and 4.16.030 shall have no force and effect should Section 4.16.040 be declared invalid for any reason.

(Ord. 725 § 1, 1975)