SEC. 86.05. INTRA-COUNTY TRANSFERS OF PROPERTY TAX BASE YEAR VALUES FROM PROPERTY SUBSTANTIALLY DAMAGED OR DESTROYED BY THE 2003 CEDAR FIRE.

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SECTION A - GENERAL GOVERNMENT AND ADMINISTRATION

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SECTION I - PLANNING AND LAND USE

SECTION J - ROADS STREETS AND HIGHWAYS

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SEC. 86.05. INTRA-COUNTY TRANSFERS OF PROPERTY TAX BASE YEAR VALUES FROM PROPERTY SUBSTANTIALLY DAMAGED OR DESTROYED BY THE 2003 CEDAR FIRE.

Pursuant to subdivision (f) of California Revenue & Taxation Code Section 69, the base year value of property that is substantially damaged or destroyed by the Cedar Fire that commenced in October of 2003, as declared by the Governor, may be transferred to comparable property within this county that is acquired or newly constructed as a replacement for the substantially damaged or destroyed property within seven years after the Cedar Fire.

(Added by Ord. No. 10155 (N.S.), effective 7-28-11)

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