§ 66-6.602. Application for reassessment.  


Latest version.
  • An application for reassessment must be filed within twelve months of the Governor's proclamation that the area is in a state of disaster. Application for reassessment shall be made by delivering to the assessor a written request for reassessment. Such written request 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 applicant must verify the facts stated in the written request by executing the request under penalty of perjury and, if executed outside the state of California, verify the facts stated therein by affidavit. If no such application is made and the assessor determines that within the preceding twelve months a property has suffered damage caused by misfortune or calamity which 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 file the completed application within sixty days of the date of mailing of notification by the assessor but in no case more than twelve months after the occurrence of said damage. Upon receipt of a properly completed, timely filed application, the property shall be reassessed in the same manner as required in Section 66-6.604.

(Ord. 82-39, amended by Ord. 2003-08).