Contra Costa County |
Ordinance Code |
Title 6. REVENUE AND FINANCE |
Division 66. PROPERTY TAX PROCEDURES |
Chapter 66-7. TRANSFER OF BASE YEAR VALUE FROM OTHER COUNTIES IN CALIFORNIA WHEN PROPERTY SUBSTANTIALLY DESTROYED BY A GOVERNOR-DECLARED DISASTER IS REPLACED BY A COMPARABLE RESIDENCE IN THE COUNTY |
§ 66-7.1002. Operative period of this chapter.
Latest version.
This chapter shall apply to qualifying replacement property purchased or newly constructed in this county after October 20, 1991, and to the determination of base year values for the 1991-92 tax year and each tax year thereafter. The provisions of this chapter shall remain operative until repealed by ordinance adopted by this board.
(Ord. 94-56 § 1).