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Ordinance No. 3986
AN t)RI~INANCE r~MFsNI~II~TG SECTIONS 70, 71, 72, 73, 73„~ ANA 79,
AI~I7INC7 SI?C`I:'IONS 73.1, 8I, 82, 83 ANI) 8d, ANI) REPEAhINC~ SECTIONS 74
'I'1-I[~~?i3C1I[ 78 `I't) t"IIr~P"hER 2] E:NTITL~;17 "TAXATION,4' OF THE BLT`I"TE COUNTY
C~OI)E
The Board of Supervisors of the Couz7ty of Butte ordains as follows:
Section 1. Section 21-70, entitled "Parpose," afArticle V, entitled "Reassessment of
property," of Chapter 21, entitled "Taxation," of the Butte County Code is hereby
amended to read as follows:
sa~1_7~ 1'urpaseA
It is the purpose ofthis article to provide property tax relief pursuant to the authority vested in
the hoard of supcrvisc~rs by the Rcverzue arzd Taxation Code sectioz3 170 as amended.. This
article shall he effective i.n Butte County only so long as the legislature continues to grant the
authority therefor culler by Revenue ~~ud Taxation Code section 170 or a substituted section of
that code."
Section 2. Section 21 p71, entitled "Application for tax relief," of Article V, entitled
6ilZeasse~sment of propel~ty," of Chapter 21, entitled "'1'axatian," of the Butte County Code
is hereby amended to read as follows;
"21-71.4 Application far tax relief.
(a} Who may file. tiny person who, at 12:01 on January first, was the
owner of, or had. in his possession, or under his control, any taxable property, or who had
acclzzircd sticla property after such date az~zd is liable for the taxes thereon for the fiscal year
conznlet~cing the iznt-ncdiateiy following July ~~irst, which property was thereafter damaged or
destroyed, ~vitl2ozzt his fault, by misforttu~e or calamity, play apply to the assessor of Butte
County for z•eassessmerzt: of stash property.
(h} Ca~ntcnts of application. '~hhe assessor shall provide, free of charge, forms on which
applications are to he r~~ade. The application shall show.
OThe name and address of applicant.
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{2) ~ description of the prapet•ty which is the subject of the applicant sufficient to identify it on
the assessment roil.
(3) A description of the misfortune or calamity claimed to be the proximate cause of the damage
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to or destruction of the property.
(~l) ~ statement of the condition of the property immediately before and immediately after the
damage or destruction of tl~e property.
{5~ The full cash value immediately before and immediately after the damage or destruction of
the propert}r.
{~) Ta he in writing. The application shall be in writing and signed by the applicant with a
declaration under ,penalty afpetjury that the statements made in the application are true. If the
application is executed outside the Mate of Califr~rz~ia, it shall be sworn to before a notary public
or other person authorized to administer oaths.
{d} When to be filed. The application must be bled not later than twelve (12) months fallowing
thy:, date of the occurrence of tl~e misftartunc or calamity causing the damages to or destruction of
the property, a.nd shall tae tiled in the office of the county assessor.
(e} hiling after twelve months. Any person who has failed. to file within the first twelve (I2)
mo~xths followi~.lg the date of the occurrence of the .misfortune ar calamity tnay petition the board
of supervisors at any tune within the succeeding six (6} months far reassessment of the property.
Upon a sho4ving by the applicant that failure to file within the twelve (12} month period was due
to reasonable cause and circumstances beyond the taxpayer's control and occurred
notwithstanding~he exercise of ordi-aary care and the absence of willful neglect, the board of
supervisors ma}r authorize; the reassessment of the property."
~ Section 3. ~ectio-3~ Z1M72, entitled "Processint; applieatio~n in assessor's office," of Article V,
entitled "12eassesstnent of Property," of Chapter 21, entitled "Taxation," of the Butte
t':'c~iat~ty f'ode is hereby amended to read as followsa
"~1~-'~ I~rcacessia~g application in assesst~r's office.
tTpan receilat of a timely application an the prescribed farm the county assessor shall ascertain:
(1) ~4fhether tl~e application was filed within the time prescribed by section 21-71{d}>
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{:Zl whether the applicant is the person w11a is liable far the taxes azz the property;
(3} Wlzethe~• the extent of'tho damages is in excess of ten thousand dollars ($10,0U0.00); and
{~) ~Vlzether the damage to or destruction of the property was caused by a misfortune or a
calamity withazzt the fault of the applicant."
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Section 4. Section 21~7~i, entitled "Reassessment of property," of Article V, entitled !,
d~lieassessment of Property," of ~".hapter 2l, entitled "Taxation," of the Butte County Code
is herel~,y amended to react as follows:
"173. l~eassess~nexxt of property.
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Upon receiving a prayer application, the assessor shall appraise the property and determine
separately the f-ul1 cash value of land. in~praveznents and persanalty immediately before and after
the damage ar destruction. if the stzm of the full cash values of the land, improvements and
persanalty before the damage or destruction exceeds the sum of the values after the damage by
`["en `Thousand I}allars {$1 Q,Of}0.00) ar mare, the assessor shall also separately determine the
percentage reduction iz7 the value of land, .improvements and personalty due to the damage or
destt~zctian. The assessor shall reduce the values appealing on the assessment rail by the
percentages of damage or destruction computed pursuant to this section and the taxes due an the
property shall be adjusted as provided in section 21-79, provided, however, that the amount of
t:he reduction shall not exceed the actual lass:'
Section 5. Section ~1m73.1, entitled `6Notice of reassessment; Appeal," is added to Article V,
entitled "Reassessment of Property," of Chapter 2l, entitled "Taxation," of the Butte
C'onniy Code, to react as follows:
"21~'13A1. l~otice of reassessment; appeal.
'l}he assessor shall zlotify tl3e applicant iz~ writing of the amount of the proposed reassessment.
The notice shall state that the applicant may appeal the proposed reassessment to the local board
of equali~atian withirk six months afthe date of mailing the notice. if an appeal is requested
within tlzo six month period, the board shall hear and decide the matter as if the proposed
reassessment had heron entered on the roll as an assessment made outside the regular assessment
period. Tho decision of ~thc board regarding the damaged value of the property shall be hnal,
provided that ~~ ~leuision of tl~e local hoard of equalizafiion regarding any reassessment made
pursuant to lolls a~•ticae shall create no presumption as regards the value of the affected property
sul~secluent to the date of the damage.
Those reassessed values resulting from reductions in full cash value of amounts, as determined
abovea sha.]1 he fortvardc:d to the auditor by the assessor or the clerk of the local equalization
board, as the case may be, The auditor shall enter the reassessed values on the roll. After being
entered on the roll, those reassessed vah~es shall not be subject to review, except by a court of
e~~»npeteni: juxis~ fiction."
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Section G. section 21-73,5, entitled "Action of assessor where no application is made," of
Article V, entitled "12eassessment of Property," €~f Chapter 21, entitled "Taxation," of the
butte C"aunty t"nde is hereby amended fn read as follows:
"1-73.5. Action of assessor where no application is made. i'
If no application is made and the assessor determines that. within the preceding twelve (12}
months a property has suffered damage caused by misfortune or calamity, which may qualify the .............
property owner for relief under this article, the assessor shall provide the last-known owner of
the property with an application for reassessment, The property owner shall ale the completed
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application «Fithin twelve {12) months occurrence of said damage. Upon receipt of a properly
con~p]eted, timely tiled, application, the assessor shall proceed to reassess tl2e property in the
same manner as retiGairecl above.
Section ?. Section 21-74, entitled "Appeal," of Article V, entitled "Reassessment of
'roperty," of Chapter 21, entitled "Taxation," of the F3utte County Code is repealed.
Section $. Section 21-75, entitled "l'~otice of hearing," of Article V, entitled "Reassessment
eaf Property," of C:'hapter 2 1, entitled "Taxation," of the Butte County Code is repealed.
Section 9, Section 21p7b, entitled "Conduct of hearing," of Article V, entitled
"tteassessment of 1'~•operty," of Chapter 21, entitled "Taxation," of the Butte County Code
is repealed.
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Section 10. Section 21-7?, entitled "Tlecision of the board to be final," of Article V, entitled
"Reassessment of Property," of Chapter ~L, emitted "Taxation," of the Butte County Code
is repealed.
Section 11. Section 21-'7$, entitled "Notice, of action," of Article V, entitled "Reassessment
of Property," of Chapter 2I, entitled "'T'axation," of the Butte County Code is repealed.
Section 12. Section 2Ie79, entitiect "Application of tax rates," of Article ~, entitled
"Reassessment of Troperty," of Chapter B1, emitted "`Taxation," of the Butte County Code
is hea•ekey amended to read as follows:
"~~-T~. Application of tax rates.
7'he tax rate fixed for the property on the roll an which the property as reassessed appeared at the
time of the misfortune or calamity shall be applied to the amount ofreassessment as determined
its acct~rdance with this article, and t:lae assessee shall be liable for:
(a} A prorated portion of the taxes t13a1: would have been dUe an tine property for the cu~•rent
tist:<~l yt~ar had. the n~isfc~rtune or calamity not occurred, such proration to be determined on tl~e
basis of the .number of months in the current fiscal year prior to the misfortune ar calamity; plus
{b) A proration of the tax due on the property ~ as reassessed in its damaged or destroyed
condition., s~~cl3 proration to be determined. on the basis of the number of months in the fiscal yer
after the damage or destruction, including the month in which the damage was incurred. For
purposes o#.' applying the; preceding calculation in prorating supplemental taxes, the term "fiscal
year" means that portion ol'the tax year used to determine the ad}•usted amount of taxes due
pursi.iant to subdivision {b) of Section 75.41 of the Revenue and Taxation Code. If the damage
o,r destruction oc.cut~•ed otter January 1 and before the beginning of tl~e next fiscal year, the
reassessment shall be utilized to determine the t:ax liability for the next fiscal year; provided,
however, it the property is fully restored durinb the next fiscal year, taxes due for that year shall
be prorated based on the number of"months in the year before a?~d after the completion of
restoration."
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Section 13. Section 21-R1, entitledl "Assessed value before damaged property is restored,
repaired or reconstructed," is gilded to Article 4T, entitled "Reassessment of Property," of
(chapter 21, entitled "Taxation," of the Butte County t:ode, to read as follows:
"~ 1-t31. Assessed value before damaged property is restored, repaired or reconstructed.
rl'he assesscd value of the property izi its damaged condition, as determined pursuant to section
2l ~73 compounded. annually by the inflation factor specified in subdivisian (a} of Section S T of
the TZevenue and `T'axation Code, shall be the taxable value of the property until it is restored,
repaired, reconstructed or other provisions of the law require the establishment of a z~ew base
year value.
if partial rec,anstructiazt, restoration, or repair has occurred on any subsequent lien date, the
taxable value she:]] 17c int;reased by an amount determined by multiplying the difference between
its teetered base year value immediately before the calamity and its assessed value in its
damaged c;oziditian by the, percentage of the repair, reconstruction, or restoration completed on
that lien date."
Section 14. Section 21-~2, entitled "Reassessment upon repair, restoration or
reconstruction," is added to t~.rticle't~, entitled "Reassessment of Property," of Chapter 2l,
entitled "'t'axation," ~>f the butte Country Code, tea read as follows:
~~ "'? 1 ~~2. 1Zcassessment upon repair, restoration or reconstruction.
{a} When the property is fully repaired, restored, ar reconstructed, the assessor shall make an
additianal assessment or assessments in accardance with subsection (1) or (2) upan campletian
of the repair, restoration, or reconstruction:
(1) Tf the campleiaoza oaf the repair, restoration, ar reconstruction occurs on or after January 1, but
an or bel.'ore May ~T, then theta shall be twa additianal assessments. The first additional
assessment shall be the difference between the new taxable vahze as of the date of completian
and the taxable value. an the curz•ent ral1. `T'he second additianal assessment shall be the
di Fl~crence between the ne;w taxable value as of the date c>f completion and the taxable value to be
enrolled on the roll being prepared.
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{21 If the- completion of the repair, restoration, or reconstruction occurs on or after June 1, but
before, the srzcceedin~; .Ianrzary 1, tl~err tl~e additional assessment shall be the difference between
the nc.w taxable valrae as rrftlle date of completion and the taxable value on the current roll.
j {b} ~?n the Tien elate following completion of the repair, restoration, or reconstruction, the
assessor shall enroll the new taxable value of the property as of that lien date.
{c} For purposes c~Cthis section, "new taxable value" shall mean the lesser ofthe property's (1}
hill casl3 value, or {2} factored base year value or its factored base year value as adjusted
pursuant tc> subdivision {c} of Section 70 of the Revenue and. Taxation Code."
Section 15. Bastion 21-f33, entitled "Application of assessment rules," is added to Article V,
entitled "Reassessment of Property," of Chapter 21, entitled "Taxation," of the Butte
County Code, to react as follows:
"21-83. Application of assessment rules.
'T'he assessor may apply C:',hapter 3.5 {commencing with Section 75} of Part 0.5 of the Revenue
and ~T'axation [Node in implementing this article, to the extent that chapter is consistent with this
article."
Section 16. Seetie~ax 21-8~, entitled "Reassessment upon approval of the board of
supervisors,*' is added to Article ~, entitled "Reassessment of Property," of Chapter 21,
entitled "Taxation," of the Butte County Code, to read as followse
x`21-84. Reassessment upon approval of the board of su ervisors.
When the assessor does ~zot have the general authority pursuant to this article to initiate
reassessments, if rzo application is made and the assessor determines that within the preceding 12
months a property lxas suffered damage caused by misfortune or calamity, that may qualify the
property owner for relief under this article, the assessor zxlay, with the approval of the board of
supervisors, reassess the particular property for which approval was granted as provided in
section 2173 anti notify the last known owner of the property of the reassessment."
(Section 17. Severability. If any prevision of t17is Ordinance or the application thereof to any
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person or circumstances is for any reason held to be invalid by a court of competent jurisdiction,
~ such provision shall be deemed severable, and the invalidity thereof shall not affect the
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remaining provisions or other applications of the ~7rdinance which can be given effect without
the invalid provision or application thereof.
Section I8,. Effective Date and Publication. This Ordinance shall take effect thirty (30) days
after the date of its passage. 'I'he f'lerk of the Baaz-d of Supervisors is authoznzed and directed to ~~,
publish this Ordinance before the expiration oPfil`teen {15} days after its passage. This
Ordinance shall be published once, wii:h the names of the zncn2bers of the Board of Supervisors
voting for and against it, in the (~hic« l:~,nterprise Record, a newspaper of general circulation
published iza the C,`ounty of Butte, State of California,
P~SSF?t~ AND ~DC)PTEl7 by the, E~oarcl of Supervisors ofthe County of Butte, State of
California, on the 22nd day caC.fuly , 2008, by the following vote:
AYF?S: Supervisors Connelly, Dolan, Yamaguchi, Dirk, and Chair .Iosiassen
NOES. nozze
,~I3SI~~N'1'; none
N{~T ~OTINCI, none
CI~R`l~ .iOS1ASSEN, Chair of the
Butte County Board of Supervisors
f~~l'T'1S'I~:
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(~. 13R1~.1~T t-l:~.I~T)IX. ~'l~zef
~.dministrati~°c i'>I~f'i<•~~r
and Clerk i~f tlx• l~tirzr~i ~
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