(a) Every assessee of any taxable property, or any person liable for the taxes on the property, whose property was damaged or destroyed without their fault as the result of a misfortune or calamity as defined in Rev. & Tax C. sections 170(a)(1), 170(a)(2) and 170(a)(3) may apply for reassessment of that property. The application for reassessment shall comply with the following requirements:
(1) The application shall be filed within 12 months of the misfortune or calamity, by delivering to the assessor a written application requesting reassessment and showing the condition and value, if any, of the property immediately after the damage or destruction, and the dollar amount of the damage.
(2) The application shall be executed under penalty of perjury, or if executed outside of the State of California, verified by affidavit.
(b) Upon receiving a proper application, the assessor shall proceed as provided in Rev. & Tax C. section 170(b) and (c).
(c) If no application is made and the assessor determines that within the preceding 12 months a property has suffered damage caused by misfortune or calamity that may qualify the property owner for relief under this code, the assessor shall provide the last known owner of the property with an application for reassessment. The property owner shall file the completed application within 12 months after the occurrence of said damage. Upon receipt of a properly completed, timely filed application the assessor shall proceed as in paragraph (b) above.
(Amended by Ord. No. 5623 (N.S.), effective 11-29-79; amended by Ord. No. 9889 (N.S.), effective 10-26-07; amended by Ord. No. 10818 (N.S.), effective 1-12-23)