Application for reassessment of taxable property, which is subject to the provisions of this chapter, shall be made, in writing, to the Assessor of San Benito County:
(A) Within 12 months of the misfortune or calamity;
(B) 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 which may qualify the property owner for relief under this chapter, 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 60 days of notification by the Assessor, but in no case more than 12 months after the occurrence of the damage; and
(C) If no application is made and the Assessor determines that within the preceding twelve months a property has suffered damage caused by misfortune or calamity which may qualify the property owner for relief under this chapter, the Assessor may reassess the property and notify the last known owner of the property of the reassessment.
(1966 Code, § 13B-3) (Ord. 783, § 3)