(a) Pursuant to the provisions of Revenue and Taxation Code § 155.1, effective August 5, 1970, the provisions of § 170 which are incorporated by reference herein and made a part hereof are adopted as a County Ordinance.
(b) Applications for relief, in order to be considered valid, must be received by the San Bernardino County Assessor, Hall of Records, San Bernardino, California 92415 by 5:00 p.m. on the last day of the third month after the month in which the damage to the applicant’s property occurred. Applications submitted by mail must be deposited in the United States mail in a sealed envelope, properly addressed with postage prepaid, on or before the last day for receipt as determined above, and such applications shall be deemed received on the date shown by the Post Office cancellation mark stamped upon the envelope containing the application or on the date it was mailed, if proof satisfactory to the Assessor establishes that the mailing occurred at any earlier date. The Assessor is not required to accept such an application if it is received more than 30 after the date and time for filing as provided in this Section.
(c) Application forms for filing for relief under this Section must be obtained from the San Bernardino County Assessor’s office and all questions must be answered or the Assessor may deny the application.