This County has been proclaimed by the Governor of the State of California to be in a state of disaster as a result of storms and floods occurring during February 1986. Further, this County has previously adopted an ordinance, set forth in Chapter 3.28 of this code, providing for property reassessment pursuant to Section 170 of the California Revenue and Taxation Code. This County is therefore an "Eligible County" within the meaning of Section 181(a) of the California Revenue and Taxation Code, and, as such, is authorized to enact this chapter in accordance with Section 191 of said code, for the purpose of permitting the filing of claims for deferred payment of unpaid, non-delinquent 1985-86 fiscal year supplemental roll taxes on "eligible property," as defined by Section 3.29.020 of this chapter.
(SCC 652 § 1, 1986)
As used in this chapter, the term "eligible property" means any real property or mobilehome located in the County of Sacramento which has received the homeowners exemption or is eligible for the homeowners exemption as of March 1, 1986, and which has sustained $10,000 or more in damage as the result of floods or storms occurring during February 1986.
(SCC 652 § 1, 1986)
As used in this chapter, the term "supplemental taxes" means unpaid nondelinquent 1985-86 fiscal year supplemental roll taxes on eligible property which has been reassessed pursuant to Chapter 3.5 (commencing with Section 75) of Part 0.5 of Division 1 of the California Revenue and Taxation Code.
(SCC 652 § 1, 1986)
On or before April 10, 1986, the owner of an eligible property may file a verified claim with the assessor, on forms provided by the assessor, for deferred payment of supplemental taxes. Such claim may be filed concurrently with or after the filing of an application for reassessment, based on damage sustained by such property as a result of floods or storms occurring in February, 1986, in accordance with Chapter 3.28 of this code. If a timely claim is filed in accordance with this section, payment of the supplemental tax shall be deferred without penalty or interest pending reassessment of the property and issuance of a corrected tax bill, as provided by Section 3.29.050 of this chapter.
(SCC 652 § 1, 1986)
The assessor shall reassess property for which a timely claim is filed pursuant to Section 3.29.040 of this chapter, in accordance with Section 170 of the California Revenue and Taxation Code. Payment of any supplemental tax bill corrected as a result of such reassessment shall be due on the last day of the month following the month in which the corrected bill is mailed or the delinquent date of the second installment of the original bill, whichever is later. If, following reassessment pursuant to this section, the assessor determines that a property owner who applied for and was granted a deferral of supplemental taxes was not entitled to that deferral, such owner may be assessed such delinquency penalty for nonpayment of the deferred tax as is now or hereinafter provided by the laws of the State of California.
(SCC 652 § 1, 1986)