Every assessee of any taxable property within the county of
Lassen, including those properties appearing upon the supplemental
rolls, or any person liable for the taxes thereon, whose property
has been damaged, without his or her fault, 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 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,
may apply for reassessment of that property as provided by Revenue
and Taxation Code Section 170.
(Ord. 478 § 2, 1986; Ord. 478-A § 2, 2006)
