In accordance with section 170 of the Revenue and Taxation Code of the State of California, every assessee of any taxable property or any person liable for the taxes thereon, whose property was damaged or destroyed without his fault by 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, may apply for reassessment of such property.
If no such application is made and the Assessor determines that within the preceding twelve (12) months a property has suffered damage caused by misfortune or calamity, which may otherwise qualify the property owner for relief under this article, the Assessor shall, at his or her discretion, either:
(a)
Reassess the property and notify the last known owner of the property of the reassessment; or
(b)
Provide the last known owner of the property with an application for reassessment. The property owner shall file the completed application within twelve (12) months after the occurrence of said damage.
(Added by Ord. No. 3590, effective 3-4-21)
All of the procedures, definitions and provisions set forth in said section 170 of the Revenue and Taxation Code shall apply to such applications for reassessment and the other matters required there under as if fully set forth herein.