§ 66-6.202. Purpose and authority.

Latest version.

The purpose of this chapter is to effectuate Revenue and Taxation Code Section 170 by providing for reassessment of property damaged or destroyed by major misfortune or calamity so as to allow reduced taxes for the part of the tax year in which the property was damaged or destroyed.

(Ord. 82-39).

Article 66-6.4. Applicability

                    
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