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

§ 66-7.602. Claims for transfer of base year value.

Latest version.

Claims for transfers of base year value under this chapter shall be filed with the assessor, on forms prescribed or approved by the State Board of Equalization or the assessor for this purpose. The assessor will make claim forms available to prospective claimants. Only the owner or owners of property substantially damaged or destroyed in another county, who thereafter obtain title to comparable replacement property in this county, may apply for or receive relief under this chapter. The acquisition of an ownership interest in a legal entity that, directly or indirectly, owns real property is not an acquisition of comparable replacement property for purposes of this chapter.

(Ord. 94-56 § 1).

                    
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