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

§ 66-7.802. Refunds.

Latest version.

Upon approval by the assessor of a claim filed under this chapter, the base year value transferred from the original property as specified in this chapter shall be entered upon the assessment roll, and the appropriate corrections and cancellations of prior values and taxes shall be processed so that he owner of the comparable replacement property receives a refund of taxes to the extent that the taxes previously assessed and paid exceed the taxes due for the corrected base year value for all applicable tax years.

(Ord. 94-56 § 1).

                    
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