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

§ 66-7.604. Determination of comparability of original property.

Latest version.

In determining whether the replacement property in this county is of equal or lesser value when compared to the original property, the full cash value of the original property immediately prior to the substantial damage or destruction shall be determined by the assessor of the county in which the original property is located, and that determination shall be accepted by the assessor of this county.

(Ord. 94-56 § 1).

                    
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