The purpose of this chapter, pursuant to Cal. Revenue and Taxation Code § 170, is to provide relief from the responsibility to pay ad valorem taxes assessed against property in this county which may be damaged or destroyed by misfortune or calamity. It is the intent of this chapter to supersede and repeal Ord. 476, adopted August 20, 1984, such ordinance to be repealed on the effective date of this chapter.
(1966 Code, § 13B-1) (Ord. 783, § 1)