All claims for transfers of base year value from original property located in the State of California and outside of San Bernardino County shall be granted, if the claims meet the applicable requirements of both subdivision (a) of Section 2 of Article XIIIA of the California Constitution and § 69.5 of the Revenue and Taxation Code. All claims for transfers of base year value shall be filed with the assessor, on forms prescribed by the State Board of Equalization for this purpose. The assessor shall make the claim forms available to prospective claimants.
(Ord. 4259, passed - -2014)