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HomeMy WebLinkAbout1802Ordinance No . 1802 1 2 .. 3 4 6 6 7 8 9 xo ~~ 12 13 i4 15 1B 17 18 19 20 2Z 22 23 24 23 26 AMENDING AN ORDINANCE - AMENDING ARTICLE V OF CHAPTER 2l OF THE BUTTE COUNTY CODE AUTHORIZING REASSESSMENT OF PROPERTY DAMAGED O.R DESTROYED BY MISFORTUNE OR CALAMITY The Board of Supervisors of the County of Butte DO ORDAIN _. as follows: Section 1. That Article V of Chapter 21 of the Butte Coun#~y Cade is hereby amended to read as follows: "Section 21-70. It is the purpose of this article to pro- vide property tax relief pursuant to the authority vested in. the Board of Supervisors by Revenue and Taxation Code Section 155.13 as amended. This article shall be effective in Butte County only so Long as the Legislature continues to grant the authority there- for either by Revenue and Taxation Code Section 155.13 or a substi toted section of that Code. ectron 21-71. A lzcation.for Tax R -pP ,_.,.,elief . (a) Who may file, Any person who, at 1.2:01 on March 1, was th owner of, or had in his possession, or under his control, any tax- -able property, or who had 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 misfortune or calamity may apply to the assessor of Butte County for reassessment of such property. (b) Contents of A lication. The assessor shall provide, free of charge, forms on which applications are to be made. The appli- cation shall. show: {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. 1 2 3 4 s 6 7 8 9 ~.0 11 ].2 13 14 15 18 17 18 i 19 zo 21 22 23 24 28 (3} A description of the misfortune ar calamity claimed to be the proximate cause..of the..damageto.ar destruction of the .. property. (4) A statement of the condition of the property immediately before and immediately after the damage or destruction of the praperty. (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 outs~d"e the State of California, it shall be si-aor-iz ~to before a notary public or other person authorized to administer loaths. (d) The application must be filed not later than 60 days follow- ing 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. Section 21-72. Processin A lication 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 b~ 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 X5,000, and (4) whether the damage to or destruction of the property was caused by a misfortune or calamity 2. 1 2 3 4 6 6 7 8 s ~o 11 12' l~ 14 35 1B 17 18 is 20 21 22 23 24 2S 2B I ~~ without the fault of the applicant. Section. 21-73. Reassessment of Pro ert Upon receiving a proper application, the assessor shall verify the amounts claime on the application in the before and after condition. The assesso shall then compute a percentage relationship of loss and reduce the current assessed value by that percentage. Tf the amount of damage or destruction., as verified by the assessor is not at least X5,000, no adjustment shall be made to said roll and no taxes shat] 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 reassessznen~ to the butte County Assessment Appeals hoard within 14 days of the date of mailing the notice. The reassessment resulting from those reductions, as determined above, shall be forwarded to the auditor by the assessor or the clerk of the board, as the case may be. T auditor shall enter the reassessed values on the roll. After bei entered on the roll, said reassessed values shall not be subject t the review except by a court of competent jurisdiction. Section 21-73.5 Action of Assessor Where no A lication is Made. If no application is made and the assessor determines tha property has suffered damage caused by misfortune or calamity whic may qualify the property owner for relief under this article, the assessor shall provide the last known owner of the property with a~ application for reassessment. The property owner shall file the completed application within 30 days of notification of the asses- sor. Upon receipt of a properly completed, timely film application, 3. 1 2 3 4 6 6 7 8 9 IO 11 12 13 14 ~' 15 1S 27 1$ 19 20 21 22 23 24 23 2B the assessor shall proceed to re-assess the property in the same manner as required abo~re. Section 21-74. A~.peal. 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 bee entered on the roll as an assessment made outside the regular assessment period. `~~.. Section 21-75. Notice of Hearing. Written notice of the time and place of hearing of the appeal shall be mailed by 3a. 1 2 .. 3 4 6 B 7 8 9 10 11 12 13 ].4 15 16 17 18 zs 20 2I 22 23 24 2S 2s the clerk of the board to the applicant and the county assessor. Section 21-7&. 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 testi- mony shall be given under oath or affiz;znation. Section 21-77. Decision of the Board to be Final. The decision of the board regarding the damaged or destroyed 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 shah, 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. Section 21-79. Application of Tax Rates. The applica- tion of tax rates fixed far the property an the roll on which the property as reassessed appeared at the time of the original assessment shall be applied to the reassessment determined 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 sha11 be refunded to ti'te taxpayer as provided in Section 155.13 of the Revenue and Taxation Code. Section 2. Effective Date. This ordinance. shall be 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 4. 1 __._ _ 2 3 4 5 6' 7 8 s 10 11 12 13 I4 15 16 17 18 19 20 21 22 23 24 25 26 expiration of fifteen (l5) days from the passage hereof shall be published once in the Chico .Enterprise-Record, a.newspaper o~ general. circulation published and printed:, in the County o Butte, State of California, together with the names of the -members of the Board of Supervisors voting for and against the sa~.e. PASSED AID ADOPTED by the Butte County Board of Supervisors this 8th day of March 1977, by the following vote: AYES: Supervisors Lemke, Madigan, Moseley, Winston and - Chairman Richter NOES : alone ABSENT : None NOT -VOTI.NG : None LiJ SIL\11L 4A/ L • +~.r yr+..-....~. Chairman of the Board of Supervisors CIyARK A. NELSON, County Clerk and ex-officio Clerk of the Board By ~s..~4 ~L- 5.