HomeMy WebLinkAboutORDINANCES - 05201986 - 86-41 ORDINANCE 86- 41
(On Deferral of Taxes on Property Damaged or Destroyed
by Storms or Floods in February of 1986 )
The Contra Costa County Board of Supervisors ordains as
follows :
Section I : Purpose and Authority.
The purpose of this Ordinance is to effectuate Revenue and
Taxation Code Sections 185 and 191 by providing for deferral of
payment of taxes on property to be reassessed pursuant to Contra
Costa Ordinance 82-39 (Ord . C. Chap. 66-6 ) , after being damaged or
destroyed by a storm or flood constituting a major misfortune or
calamity in February of 1986.
Section II : Definitions .
A. "Eligible property" means property which:
1 . Has received the homeowners ' exemption or is eligible
for the homeowners ' exemption as of March 1 , 1986 , and
2 . Has been damaged or destroyed by storms or floods
which were a major misfortune or calamity in February of 1986 in
an area or region subsequently proclaimed by the Governor to be in
a state of disaster due to that misfortune or calamity. As used
in this Ordinance "damage" includes a diminution in the value of
property as a result of restricted access to the property where
such restricted access was caused by the major misfortune or cala-
mity.
B. "Property tax deferral claim" means a claim for deferral
of payment of property taxes on eligible property under this
Ordinance . Such claim must contain the information required by
the Assessor on a form provided by the Assessor and is to be filed
by the owner of eligible property in conjunction with or in addi-
tion to the filing of an application for reassessment of eligible
property pursuant to Ordinance 82-39.
C. "Supplemental secured roll taxes" means taxes carried on
the supplemental roll and assessed in accordance with Chapter 3. 5
( commencing with Section 75 ) of Part 0. 5 of Division 1 of the
California Revenue and Taxation Code .
Section III : Property_Tax`Deferral_Claims .
Any owner of eligible property in Contra Costa County who has
filed , on or before April 10, 1986 , an application for reassessment
of that property pursuant to the provisions of Contra Costa County'
Ordinance No. 82-39, , based upon flood or storm damage occurring in
February 1986 and amounting to ten thousand dollars ($10, 000) or
more , may also file a property tax deferral claim to apply to the
County Assessor to defer payment of:
1 ) The second installment of 1985-6 fiscal year regular
secured roll taxes on that property , and
2) Any unpaid non-delinquent 1985-86 fiscal year
supplemental secured roll taxes on that property.
Section IV: Due Date of Deferred Taxes .
If a timely and proper property tax deferral claim is filed,
payment of the second installment of 1985-6 regular secured
roll taxes on eligible property shall be deferred without penalty
or interest until the Assessor has reassessed the property and a
corrected bill prepared pursuant to Ordinance 82-39 has been sent
to the property owner . Such taxes shall be due 30 days after
receipt by the owner of the corrected tax bill and if unpaid
ORDINANCE 86 -41
thereafter are delinquent as provided in Revenue & Taxation Code
Section 2610. 5 and shall be subject to the penalty provided by
law. If a timely and proper property tax deferral claim is filed,
payment of any non-delinquent 1985-86 fiscal year supplemental
secured roll taxes on eligible property shall be deferred without
penalty or interest until the Assessor has assessed the property
and a corrected bill prepared pursuant to Ordinance 82-39 has been
sent to the property owner . Such taxes shall be due on.-the last
day of the month following the month in which the corrected
supplemental bill is mailed or the delinquent date of the second
installment of the original bill , whichever is later , and if
unpaid thereafter are delinquent as provided in Revenue & Taxation
Code Section 2610. 5 and shall be subject to the penalty provided
by law.
Section V. Retroactive Application.
This ordinance is intended to be and shall be retroactive to
March 11 , 1986 so as to allow deferral of taxes on eligible pro-
perty damaged or destroyed in February of 1986 for which a timely
and proper property tax deferral claim is filed in accordance with
Sections III and IV of this Ordinance .
Section VI . Effective Date. This ordinance becomes effective
30 days after passage, and within 15 days of passage , shall be
published once with the names of supervisors voting for and
against it in the Contra Costa Times , a newspaper of general
circulation published in this County.
PASSED on May 20 , 1986 by the following vote:
AYES : Supervisors Fanden, Schroder, McPeak, Torlakson and Powers
NOES : None
ABSENT: None
ABSTAIN: None
ATTEST: Phil Batchelor , Clerk of the Board of S ervisors and
County Administrator
By _______...____ x -------
Deputy Board Chair
[Seal ]
ORDINANCE 86 -41
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