A. 
The purpose of this chapter is to effectuate Revenue and Taxation Code Section 170 and allow every assessee of any taxable property, or any person liable for the taxes thereon, whose property was damaged or destroyed in a misfortune or calamity without his or her fault, to apply for reassessment of that property as provided in the California Revenue and Taxation Code Section 170(a)(1), (2), or (3).
B. 
The assessor may, notwithstanding whether an application has been filed, initiate the reassessment where the assessor determines that within the proceeding twelve months taxable property located in the county was damaged or destroyed as the result of misfortune or calamity.
(Ord. CS 589 §1, 1995; Ord. CS 1014 §1, 2007; Ord. CS 1196 §1, 2017)
Unless otherwise defined in this chapter, the definitions set forth in Section 170 of the California Revenue and Taxation Code shall govern the interpretation of terms used in this chapter.
(Ord. CS 589 §2, 1995)
An assessee of taxable property, or person liable for the taxes thereon, whose property has been damaged or destroyed may deliver to the county assessor a written application requesting reassessment. The application must be filed within twelve months of the misfortune or calamity and must show 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. CS 589 §3, 1995; Ord. 658 §1, 1998; Ord. CS 1014 §2, 2007)
A. 
If no such application is made and the assessor determines that within the preceding twelve months a property has suffered damage caused by a misfortune or calamity, that may qualify the property owner for relief, the assessor shall provide the last known owner of the property with an application for reassessment. The property owner shall have twelve months from date of the occurrence of the damage to file the completed application.
B. 
This section will not apply where the assessor initiated reassessment under Section 4.45.010.
(Ord. CS 589 §4, 1995; Ord. CS 1014 §3, 2007; Ord. CS 1196 §2, 2017)