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 |
§ 66-7.610. Charges incurred by assessor.
Latest version.
Pursuant to the provisions of Section 54985 of the Government Code, the assessor shall as a condition of the transfer of base year value impose a reasonable charge for the costs of processing the transfer. The charge shall be determined by resolution of the board of supervisors and shall not exceed two hundred fifty dollars for each transfer. The transfer of base year value shall not be effected unless and until the charge is paid in full to the assessor.
(Ord. 94-56 § 1).
Article 66-7.8 Refunds