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 |
§ 66-7.606. Base year value to be transferred.
Latest version.
The base year value to be transferred under the provisions of this chapter shall be determined by the assessor of the county in which the original property is located, and that value shall be accepted by the assessor of this county.
(Ord. 94-56 § 1).