HomeMy WebLinkAbout1531Ordin~ ; e No . 1531
AN ORDINANCE AUTHORIZING REASSESSMENT OF PROPERTY
DAMAGED OR DESTROYED BY MISFORTUNE OR CALAMITY _
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The Board of Supervisors of the County of Butte DO
ORDAIN as follows:
Section 1. That Article V of Chapter 21 of the Butte
County Code is hereby added to read as follows:
"Section 21-70. It is the purpose of this article to
provide property tax relief pursuant to the authority vested in
the Board of Supervisors by Revenue and Taxation Code Section
155.13. This article shall be effective in Butte County only
so long as the Legislature continues to grant the authority
therefor either by Revenue and Taxation Code Section 15 5.13 or a
substituted section of that Code.
Section 21-71. Application for Tax Relief.
(a) Who may file. Any person who at 12:01 on
the immediately preceding March 1 was the owner of, or had in
his possession, or under his control, any taxable property,
or who had acquired such property after such date and is liable
for the taxes thereon for the fiscal year commencing the immediatE
following July 1, which property was thereafter damaged or
destroyed, without his fault, by misfortune or calamity, may
apply to the assessor of Butte County for reassessment of such
property.
(b) Contents of Application The assessor shall
provide, free of charge, forms on which applications are to be
made. The application shall show:
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(1) The name and address of applicant.
(2) A description of the property which is
the subject of the application sufficient to identify it on the
assessment roll.
(3) A description of the misfortune or
calamity claimed to be the proximate cause of the damage to or
destruction of the property.
(4) A statement of the condition of the
property immediately before and immediately after the damage or
destruction of the property.
(5) The full cash value immediately before
and immediately after the damage or destruction of the property.
(c) The application shall be in writing and
signed by the applicant with a declaration under penalty of
perjury that the statements made in the application are true.
If the application is executed outside the State of California.,
it shall be sworn to before a notary public or other person
authorized to administer oaths.
(d) The application must be filed not later
than June 1, 1975 for any claim made for the fiscal year 1974-
1975. Thereafter, the application must be filed not later than
30 days following the date of the occurrence of the misfortune
or calamity causing the damages to or destruction of the
property, and shall be filed in the office of the county
assessor,
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Section 21-72. Processing Application in
Assessor's Office. Upon receipt of a timely application on the
prescribed form the county assessor shall ascertain: (1) whether
the application was filed within the time prescribed by Section
21-71(d), (2) whether the applicant is the person who is liable
for the taxes on the property, (3) whether the extent of the
damages is in excess of $1,000, and (4) whether the dames e
to or destruction of the property was caused by a misfortune
or calamity without the fault of the applicant.
Section 21-73. Reassessment of Property. Upon
receiving a proper application, the assess:ar shall reassess the
property according to its full cash value immediately after
the damage or destruction. If the damaged full cash value of
the property as determined above is not at least $1,000 less
than the full cash value shown on the assessment roll for the
year in question, no adjustment shall be made to said roll and
no taxes shall be canceled or refunded. The assessor shall
notify the applicant in writing of the amount of the proposed
reassessment. The notice shall state that the applicant may
appeal the proposed reassessment to the Butte County Assessment
Appeals Board within 14 days of the date of mailing the notice.
Those reassessed values resulting from reductions in full cash
value of at least $1,000, as determined above, shall be forwarded
to the auditor by the assessor or the clerk of the board, as the
case may be. The auditor shall enter the reassessed values on
the roll. After being entered on the roll, said reassessed
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values shall not be subject to the review except by a court of
competent jurisdiction.
Section 21-74~: Appeal. If an appeal is requested
within the 14-day period, the Butte County Assessment Appeals
Board shall hear and decide the matter as if the proposed
reassessment had been entered on the roll as an assessment made
outside the regular assessment period.
Section 21-75. Notice of Hearing. Written notice
of the ti~se and place of hearing of the appeal shall be mailed
by the clerk of the board to the applicant and the county
assesso r
Section 21-76. Conduct of Hearing. At the hearing
the parties shall be afforded an opportunity to present evidence
and arguments of the matters set forth in the application<,
All testimony shall be given under oath or affirmation.
Section 21-77. Decision of the Board to be Final.
The decision of the board regarding the damaged value of the
property shall be final, provided that a decision of the local
board of equalization regarding any reassessment made pursuant
to this section shall create no presumption as regards the value
of the affected property subsequent to the date of the damage.
Section 21-78. Notice of Action. A copy of the
decision of the Board with respect to the reassessment shall
be mailed to the applicant and to the assessor.
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Section 21-79. Application of Tax Rates. The
application of tax rates fixed for the property on the roll
on which the property as reassessed appeared at the time of the
original assessment shall be applied to the reassessment deter- ~
mined in accordance with this ordinance and consistent with the
provisions of Section 155.13 of the Revenue and Taxation Code.
Section 21-80. Refunds. Any tax paid in excess
of the total tax due shall be refunded to the taxpayer as
provided in Section 155.13 of the Revenue and Taxation Code.
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Section 2. Effective Date. This ordinance shall be j
and hereby is declared to be in full force and effect from and
after thirty (30) days from the date of its enactment and prior
to the expiration of fifteen (15) days from the passage hereof
shall be published once in the Chico Enterprise-Record , a
newspaper of general circulation published and printed in the Cou ty
of Butte, State of California, together with the names of the
members of the Board of Supervisors voting for and against the same
PASSED AND ADOPTED by the Butte County Board of Super-
visors this 10th day of December 197 4 , by the following
vote:
AYES: Supervisors Cameron, Gilman, Tadd, McKillop and Chairman Madi~
NOES : None
ABSENT: None
s'
NOT VOTING: None r
JACK MADIGAN, Ch~man of the
CLARK A. NELSON, County oard of Supervisors
Clerk and ex-officio Clerk
of the Board
By 4~- i~-~'iC..la.s,.~