Tuolumne County Municipal Code Ch. 3.36 Disaster Reassessment

assessee of any taxable property within the county, or any person liable for the taxes thereon, whose property was damaged or destroyed by misfortune or calamity, without his, her, or its fault, may have such property reassessed as provided for in Chapter 2.5 (commencing with Section 170) of Part 1 of Division 1 of the Revenue and Taxation Code.
(Ord. 3369 § 1, 2019; Ord. 2551 § 1, 2004; Ord. 1046 § 1, 1980; prior code § 8-5.0).

a proper application by any assessee or any person liable to pay for taxes on property eligible for reassessment under this chapter, the assessor, the auditor and the local board of equalization shall follow the procedures prescribed by Chapter 2.5 (commencing with Section 170) of Part 1 of Division 1 of the Revenue and Taxation Code in processing the application.
The assessor may initiate the reassessment where the assessor determines that within the preceding twelve months, taxable property located in the county was damaged or destroyed by misfortune or calamity. (Ord. 3369 § 1, 2019; Ord 1046 § 1 (part), 1980; prior code § 8-5.1).