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HomeMy WebLinkAbout2197turd i nonce iva . 219 7 Av Uitl~Zlvt~ivi:t': hUDIi'vt~ fir, '1'u Ci-~Hr'1'LK 2 i~~' i'HZ; tsUlir; CUiiNTY CCDr~ AI~iD Ai~iBl~IG IivG 9 ~ % 1 , 73 , 73.5 , 7y rivU tsta Ur t;tiAi'T'~t: Li Ur TttF, bU'1Tt; Cuuiv'1'Y COuI: 1 2 3 4 5 gl 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 2S 28 The Board of supervisors of the Caunty of Butte, State ~~~, of California, UCJ 01cUAIN as follows: Section 1_. Section 6 is hereby added to Chapter 1 of the Butte County Code to read as follows: §6. Any warrant, which has been cancelled by reason of not being presented to the Butte Caunty Treasurer, far pay~z,ent within six (6) r!~.anths of issuance and has not been presented to the Butte County Auditor/Controller for payment within tGio (~} years and six {6) rionths of its date of issue, may be presented to the Butte County Board of Supervisors by the payee or signee uiittiirl three (3) years of the gate of issue. The Board may adopt an artier instructing the i~utte County Auditor%Controlier to dra~si a n_ew warrant in favor of the payee ar signee in the same au~ount as the original warrant it tt;e Board determines that it woulc! ire inequitable or unreasonable, under the facts of the individual case, not to do so, and that money is avai.Lable in the County Treasury to pay the warrant. Any warrant which is issued pursuant to this section shall be subject to the same li~riitations as the original warrant which it replaces. Section 2. Section 21-71 of the Butte County Cade is hereby amended to read as follows: §21-%l. Application for tax relief. (a) Who may file. Any person who, at IL:Ul ors tiarch first, was the owner of, ar had in his possession, or under his control, any taxable property, or who had acquired such property after such date and is iiabie for the taxes thereon for 1 2 3 4 5 8 7 8 9 i0 11' 12 13 I 14 15 16 17 18 19 20 21 22 23 24 25 26 the fiscal year conmfencing the itiunedidtely following Duly first, whicl, property was thereafter damaged or destroyed, witt~,out his fault, by misfortune or calamity, may apply to the assessor of i~utte County for reassessment of such property. {bj C;ontents of application. I"he assessor sha11 provide, .free of charge, forms on which applications are to tie mate. The application shall snow: {1) The Warne and address of applicant . {Z) ti description of the property which is the subject of the applicant sufficient to identif}~ it on the assessment roll. {3) ~ description of the misfortune or calazi~ity claimed to be the proximate cause of the damage to or destruction of the property. {4) ~ staterrient of the condition of the property irr;rnediately before and itr~mediately ~ after the damage or destruction of the property. {5) Tie full cash value irimediately before and it7luiediately after ttie damage or destruct ion of the property. {c) '1,o be in writing. 'ihe 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. Zf the application is executed outside the State of California, it sha11 be sworn to before a notary public or other person authorized to ad«~inister oaths. L. 1 2 3 4 5 6 7I 8 9 10 11 12 13 14 15 16 17 18 19 20 21 ~, 22 23 24 25 28 (d) [4~1hen to be tiled. ] `ftre application must be filed r~o later than sixty (bU) days following the gate of the occurrence of the misfortune or calamity causing the daL~ages to or destruction of the property, and shall be filed in the office of the county assessor. (e) Kny person who has failed to file within the first sixty {t~U) days following the date of the occurrence of the misfortune or calamity, may petition tk~e hoard of Supervisors at any title within the succeeding six (6) months for reassess~~~ent of the property. Upon a showing by the applicant that failure to file within the sixty (60) day period t~!as due to reasonable cause and circumstances beyond the taxpayer's control and occurrea notwithstanding the exercise of ordinary care and the absence of wi11fu1 neglect, the rioard of Supervisors may authorize tk,e reassessment of the property. Section 3. Section 21-73 of tt~e Butte t~ounty rode is hereby amended to read as follows: X21-73. keassessment of property. Upon receiving, a proper application, the assessor shall appraise the property and deterriir.e separately the fu11 cash value of land, and improve- men a and personalty immediately before and after the damage or destruction. If the sum of the full cash values of the land, i1T~provements and personalty before the damage or destruction exceeds the sure of the values after the damage by Five 'Ir~ousarid Dollars (SS,ODU) or more, the assessor s'r,all also separately determine tn~~ percentage reduction in the value of land, irnprove- 3. 1 2 3 4 S 6~, 71'I ~I 9 10 11 12 13 14 15 18 17 II'I 18 19 20 21 '~, 22 23 24 25 2~ meats and personalty due to the damage or destruction. The assessor shall reduce the values appearing on the assessment roll by the percentages of damage or destruction computed pursuant to this section and the taxes due on the property small be adjusted as provided in ~L1-79, provided, however, that the amount of the ~ reduction sl;all not exceed the actual loss. Section 4. Section 21-73.5 of tl;e butte County Code is hereby amended to read as follows:. X21-73.5. Action of assessor where no application is made. If no application is made and the assessor deterrriirles that within the preceding six (6) months a property has suffered damage caused by misfortune or calamity, wi~ich may quality the property owner for relief under this article, the assessor sha11 provide the last knocan ocaner of the property with an application for reassessment. The property owner shall file the completed application within thirty (3C} days of notification by the assessor, gut in no case, wore tr~an six (6} months after the incurrence of said damage. upon receipt of a properly completed, timely filed, application, the assessor shall proceed to reasses the property in tyre same mariner as required above. Section 5. Section 21-%y of the butte County Code is hereby amended to read as follows: §21-75. Application of tax rates. The tax rate fixed for the property on the roll on which the property as reassessed appeared at the time of the misfortune or calamity, sha11 be applied to the amount of reassessment as determined in 4. 1 2 3 4 5 8 7 8 9 10 11 12 13 14 15 18 17 18 19 2Q 21 22 23 2~ 2S 26 accordance with this article and the assessee shall be liable for (a} A prorated portion of the taxes that would l-~ave been due on the property for the current fiscal year had the misfortune or calamity not occurred, such proration to be determined on the basis of the number of months in the current fiscal year prier to the misfortune or calamity; plus (b} A proration of the tax due on the property is reassessed in its damaged or destroyed condition, such proration to be determined on the basis of the number of months in the fiscal year after the damage or destruction, including the month in which the dal~iage was incurred. If the damage or destruction occurred after iYiarch 1 and the beginning of the next fiscal year, the reassessment sha11 be utilized to determine the tax liability for the next fiscal year, provided, however, if the property is fully restored during the next fiscal year, taxes due far that year shall be prorated based on the number of months in the year before and after the completion of restoration. Section 6. Section 21-80 of the Butte County Code is hereby amended to read as follo~,as: §21-80. kefunds. Any tax paid in excess of the total tax due shall be refunded to the taxpayer pursuant to 5. 1 2 3 4 5 8 7 8 9 10 11 12 13 14 15 16 1? 18 29 20 21 22 23 24 25 26 Chapter 5 (commencing with ~SU96) of Part 9 of the Revenue and Taxation Code, as an erroneously collected tax or by order of tl-~e Board of Supervisors without the necessity of a claim being filed pursuant to Chapter 5. Section 7. This ordinance small be and it is hereby declared to be in full force and effect from ana after thirty (:sU~ days after the date of its passage, and before the expiration of fifteen (15j days after its passage, this ordinance shall be published with the navies of the members of the i5oard of Super- visors voting for and against it in a newspaper published in the County of Suate, State of California. PASSED AND ADOP'T'ED by the Butte County Board of Super- visors this 17th day of March 19B1, by the following vote: AYES: Supervisors Dolan, Saraceni, wheeler anc~ Chairman Moseley ~' PJOE S : None ASSENT: Supervisor Lemke NUT VOTING: None .~ _, ~,KTriA I~iU~Y, t~~tfalrulan o~:~" he Board of Supervisors AT'TES'T' CLAKK A. f~ELSOiV, County Clerk/Recorder and ex-officio Clerk of the Board "~ /' B ~` Y G 6.