Chapter 3.12
PROPERTY TAX ASSESSMENT RELIEF DUE TO DISASTER
Sections:
3.12.030 Initiation of reassessment.
3.12.010 Purpose.
The purpose of this chapter is to implement the provisions of Revenue and Taxation Code Section 170, as amended from time to time, to provide property tax reassessment relief to property owners whose property is damaged or destroyed through no fault of their own due to disaster or calamity. (Ord. 659 § 1, 2004)
3.12.020 Adoption of statute.
The county of Alpine hereby adopts the provision of Revenue and Taxation Code Section 170, as amended from time to time, pertaining to disaster relief, in full as if set forth herein in its entirety. The county of Alpine specifically adopts any amendments thereto as of the effective date of their adoption as if set forth herein. (Ord. 659 § 2, 2004)
3.12.030 Initiation of reassessment.
The assessor may initiate, without prior approval of the board of supervisors, the reassessment of taxable property upon the assessor’s independent determination that the assessed value of said property has been affected by misfortune, disaster or calamity within the preceding twelve months. (Ord. 724 § 2, 2018)