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 |
§ 66-7.202. Purpose and authority.
Latest version.
In enacting this chapter, it is the intention of the board of supervisors to fully implement and adopt in Contra Costa County the property tax benefits authorized by Proposition 171, adopted as paragraph (3) of subdivision (e) of Section 2 of Article XIIIA of the California Constitution by the voters of California at the general election conducted in November of 1993, and Revenue and Taxation Code Section 69.3 as adopted by the Legislature in May of 1994.
(Ord. 94-56 § 1).