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"441Ptlryn'„ Resolution No. 16-068
40
RESOLUTION AUTHORIZING THE ASSESSOR AND AUDITOR-CONTROLLER TO PROCESS RILL CORRECTIONS
FOR VALID DISABLED VETERAN'S EXEMPTIONS IN EXCESS OF FOUR YEARS,
PURSUANT TO REVENUE AND TAXATION CODE SECTION S097(a)(4)
WHEREAS, Disabled Veterans' Exemptions are granted retroactively due to the processing time for disability
ratings by the Department of Veterans'Affairs; and
WHEREAS, effective January 1, 2015, Senate Bill 1113 amended Revenue and Taxation Code Section 5097 to
extend the statute of limitations period from four years to eight years on Claims for Refunds for the Disabled Veterans'
Exemption filed on or after January 1, 2015; and
WHEREAS, unless this Resolution is adopted, all disabled veterans who qualify for relief under the extended
statute of limitations would have to appear before the Board of Supervisors for a public hearing on their Claim for Refund,
even though the Board would have no discretion to deny the claim under State law; and
WHEREAS, the requirement to process a Claim for Refund through the Board of Supervisors creates an onerous
process that compounds the hardship already experienced by disabled veterans and would serve no purpose, given the
ministerial nature of the eligibility requirements; and
WHEREAS, a more efficient way to handle the expanded property tax relief for Disabled Veterans' Exemptions is
to allow the Assessor and Auditor-Controller to process a Section 5097(a)(4) Claim for Refund using the roll correction
process.
NOW, THEREFORE, BE IT RESOLVED by the Butte County Board of Supervisors that the Assessor and Auditor-
Controller are authorized to process valid Claims for Refunds for Disabled Veterans' Exemptions by processing roll
corrections for the allowable years only per Section 5097(a)(4) of the Revenue and Taxation Code; and
BE IT FURTHER RESOLVED, that this Resolution shall be effective beginning as soon as it is adopted and shall
continue for succeeding fiscal years until this Resolution is revised or rescinded.
PASSED AND ADOPTED by the Butte County Board of Supervisors this 24th day of May, 2016, by the following
vote:
AYES: Supervisors Wahl, Kirk, Lambert,Teeter and Chair Connelly
NOES: None
ABSENT: None
NOT VOTING: None
BILL CONNELLY, Chair
Butte County Board of Supervisors
ATTEST:
!AUL HAHN, Chief Administrative Officer
and (ClerIof the Board of Supervisors
) r ''''' IlL L.
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