Del Norte County Municipal Code Ch. 3.16 Reassessment Of Damaged Property

3.16.10 Persons Eligible 3.16.20 Execution Of Application 3.16.30 Authority

Every person who at 12:01 a.m. on the immediately preceding January 1, was the owner of, or had in his possession, or under his control, any taxable property, or who acquired such property after such date and is liable for the taxes thereon for the Fiscal year commencing the immediately following July 1, which property was thereafter damaged or destroyed, without his fault, by a misfortune or a calamity, may, within the time hereafter specified apply for reassessment of such property.

(Ord. 99-003 § 1 (part), 1999; Ord. 75-6 § 1 (part), 1975)

The application shall be executed under penalty of perjury, or if executed outside the State of California, verified by Affidavit and delivered to the Del Norte County Assessor within 12 (twelve) months after the misfortune or calamity.

(Ord. 2009-001 § 1 (part), 2009; Ord. 99-003 § 1 (part), 1999; Ord. 75-6 § I (part), 1975)

This chapter is based on Section 170 of the Revenue and Taxation code of the state of California and the procedures and all other matters set forth therein are adopted as a part of this chapter as though fully set forth herein.

(Ord. 99-003 § 1 (part), 1999; Ord. 75- 6 § 1 (part), 1975)