HomeMy WebLinkAboutMINUTES - 03112003 - C6 ORDINANCE NO. 2003-08
(Amending Ordinance Code Provisions on Reassessment of Damaged Property)
The Contra Costa County Board of Supervisors ordains as follows(omitting the
parenthetical footnotes from the official text of the enacted or amended provisions of the
County Ordinance Code):
SECTIQN 1. Summary. This Ordinance amends Chapter 66-6, Reassessment of
Damaged Property,of Division 66, Property Tax Procedures, of Title 6, Revenue and
Taxation, of the Contra Costa County Ordinance Code to conform to changes to
California Revenue and Taxation.Code Section 170 made by Section 3 of Chapter 407
of the Statutes of 2001 [SB 1181 of 20011. All Ordinance Code sections not amended
herein shall remain as prior to this Ordinance.
SECTION 1I. County Ordinance Code Section 66-6.602 is amended to conform to the
new time limits of Section 3 of Chapter 407 of the Statutes of 2001, as follows:
66-6.602 Application for reassessment.
An application for reassessment must be filed within twelve months of the
Governor's proclamation that the area is in a state of disaster. Application for
reassessment shall be made by delivering to the assessor a written request for
reassessment. Such written request must show the condition and value, if any, of the
property immediately after the damage or destruction, and the dollar amount of the
damage. The applicant must verify the facts stated in the written request by executing
the request under penalty of perjury and, K executed outside the State of California,
verify the facts stated therein by affidavit. If no such 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, the assessor shall provide the last known owner of the property with an application
for reassessment. The property owner shall file the completed applicationwithin sixty
days of the date of mailing of notification by the assessor but in no case more than
twelve months after the occurrence of said damage. Upon receipt of a properly
completed, timely filed application, tate property shall be reassessed in the same manner
as required in Section 66-6.604. (Ord. 82-39, amended by Ord. 2403-08.)'
SECTION_Ill. County Ordinance Code Section 66-6.603 is amended to conform to the
new time limits of Section 3 of Chapter 407 of the Statutes of 2001, as follows:
66-6.603 No application.
If no application for reassessment is made, and if the assessor determines'that within
the preceding twelve months a property has suffered damage caused by misfortune or
calamity, which may qualify the owner for relief under this chapter, the assessor may,
with the approval of the board, reassess the property for which the approval was granted
ORDINANCE NO. 2003-08 1
as provided in Section 66-6.6014 and notify the last known owner of the reassessment.
(Ord. 82-39, amended by Ord. 2003-08.)
SECTION_IV. County Ordinance Code Section 66-6.606 is amended to conform to the
new time limits of Section 3 of Chapter 407 of the Statutes of 2001, as fellows.
66-6.606 Appeals.
The assessor shall notify the applicant in writing of the amount of the proposed
reassessment. The notice shall state that the applicant may appeal the proposed
reassessment to the local assessment appeals board within six months of the date of
mailing the notice. If an appeal is requested within the six month period, the board shall
hear and decide the matter as if the proposed reassessment had been entered on the
roll as an assessment made outside the regular assessment period. The decision of the
board regarding the damaged value of the property shall be final, provided that a
decision of the local hoard regarding any reassessment made pursuant to this section
shall create no presumption as regards the value of the affected property subsequent to
the date of damage. (Ord. 82.39, amended by Ord. 2003-08.)
SECTION V. County Ordinance Code Section 66-6.610 is amended to conform to the
new time limits of Section 3 of Chapter 407 of the Statutes of 2001, as follows:
66-6.610 Proration.
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 as determined in accordance with this section 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 determinedon 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. (Ord. 82-39, amended by Ord. 2003-08.)
SECTION VI. This Ordinance becomes effective 30 days after passage, and within IS
days of passage shall be published once with the names of the supervisors voting for
and against it in the Contra Costa Times, a newspaper of general circulation published in
this County.
ORDINANCE NO. 2003-08 2
PASSED ON_ March 11, 200 by the fallowing vote:
AYES: SUPERVISOR GIOIA, UILKEMA, GLOVER':& DeSATJMER
NOES: NONE
ABSENT: NONE
ABSTAIN: NONE
DISTRICT III IS VACANT
ATTEST: JOHN SWEETEN,
Clerk of the warda Ca my Administrator
By: } s t (
Board Chair
ORDINANCE NO. 2003-08 3