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

§ 66-7.608. Determination of the percent of damage.

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The assessor of the county in which the original property is located shall determine the total full cash value of land and improvements after the disaster and the total full cash value of land and improvements immediately prior to the disaster. The assessor of Contra Costa County shall make the determination of whether the original property has sustained damage amounting to more than fifty percent of the total full cash value of land and improvements immediately prior to the disaster by accepting the values determined by the assessor of the county in which the original property is located.

(Ord. 94-56 § 1).

                    
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