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§ 14.0504   Tax Rate and Proration Formula.
   The tax rate fixed for property on the roll on which the property so reassessed appeared at the time of the misfortune or calamity, shall be applied to the amount of the reassessment and the assessee shall be liable for: (1) a prorated portion of the taxes that would have been due on the property for the current fiscal year had the misfortune or calamity not occurred, such proration to be determined on the basis of the number of months in the current fiscal year prior to the misfortune or calamity; plus (2) a proration of the tax due on the property as reassessed in its damaged or destroyed condition, such proration to be determined on the basis of the number of months in the fiscal year after the damage or destruction, including the month in which the damage was incurred. If the damage or destruction occurred after January 1 and before the beginning of the next fiscal year, the reassessment shall be utilized to determine the tax liability for the next fiscal year provided, however, if the property is fully restored during the next fiscal year, taxes due for that year shall be prorated based on the number of months in the year before and after the completion of restoration.
(Am. Ord. 3881, passed - -2003)
§ 14.0505   Lien Date Review and Taxable Value.
   The assessed value of the property in its damaged condition, compounded annually by the inflation factor specified in Revenue and Taxation Code Subdivision (a) of § 51, shall be the taxable value of the property until it is restored, repaired, reconstructed or other provisions of the law require the establishment of a new base year value.
   If partial reconstruction, restoration, or repair has occurred on any subsequent lien date, the taxable value shall be increased by an amount determined by multiplying the difference between its factored base year value immediately before the calamity and its assessed value in its damaged condition by the percentage of the repair, reconstruction, or restoration completed on that lien date.
   When the property is fully repaired, restored or reconstructed, its new taxable value shall be the lesser of (1) its full cash value, or (2) its factored base year value or its factored base year value as adjusted pursuant to Revenue and Taxation Code Subdivision (c) of § 70. The new taxable value shall be enrolled on the lien date following completion of the repair, restoration or reconstruction.
(Ord. 1940, passed - -1974; Am. Ord. 2117, passed - -1976; Am. Ord. 2658, passed - -1982; Am. Ord. 3752, passed - -1999)
§ 14.0506   Tax Refunds.
   Any tax paid in excess of the total tax due shall be refunded to the taxpayer pursuant to Revenue and Taxation Code §§ 5096 et seq., as an erroneously collected tax or by order of the Board of Supervisors without the necessity of a claim being filed pursuant to Revenue and Taxation Code Chapter 5.
(Ord. 1940, passed - -1974; Am. Ord. 2117, passed - -1976; Am. Ord. 2658, passed - -1982; Am. Ord. 3752, passed - -1999)
§ 14.0507   (Ord. 2117, passed - -1976; Deleted by Ord. 2658, passed - -1982).