2005 California Revenue and Taxation Code Sections 170-171 CHAPTER 2.5. DISASTER RELIEF

170.  (a) Notwithstanding any provision of law to the contrary, the
board of supervisors may, by ordinance, provide that every assessee
of any taxable property, or any person liable for the taxes thereon,
whose property was damaged or destroyed without his or her fault, may
apply for reassessment of that property as provided herein.  The
ordinance may also specify that the assessor may initiate the
reassessment where the assessor determines that within the preceding
12 months taxable property located in the county was damaged or
destroyed.
   To be eligible for reassessment the damage or destruction to the
property shall have been caused by any of the following:
   (1) A major misfortune or calamity, in an area or region
subsequently proclaimed by the Governor to be in a state of disaster,
if that property was damaged or destroyed by the major misfortune or
calamity that caused the Governor to proclaim the area or region to
be in a state of disaster.  As used in this paragraph, "damage"
includes a diminution in the value of property as a result of
restricted access to the property where that restricted access was
caused by the major misfortune or calamity.
   (2) A misfortune or calamity.
   (3) A misfortune or calamity that, with respect to a possessory
interest in land owned by the state or federal government, has caused
the permit or other right to enter upon the land to be suspended or
restricted.  As used in this paragraph, "misfortune or calamity"
includes a drought condition such as existed in this state in 1976
and 1977.
   The application for reassessment may be filed within the time
specified in the ordinance or within 12 months of the misfortune or
calamity, whichever is later, by delivering to the assessor a written
application requesting reassessment showing the condition and value,
if any, of the property immediately after the damage or destruction,
and the dollar amount of the damage.  The application shall be
executed under penalty of perjury, or if executed outside the State
of California, verified by affidavit.
   An ordinance may be made applicable to a major misfortune or
calamity specified in paragraph (1) or to any misfortune or calamity
specified in paragraph (2), or to both, as the board of supervisors
determines.  An ordinance may not be made applicable to a misfortune
or calamity specified in paragraph (3), unless an ordinance making
paragraph (2) applicable is operative in the county.  The ordinance
may specify a period of time within which the ordinance shall be
effective, and, if no period of time is specified, it shall remain in
effect until repealed.
   (b) Upon receiving a proper application, the assessor shall
appraise the property and determine separately the full cash value of
land, improvements and personalty immediately before and after the
damage or destruction.  If the sum of the full cash values of the
land, improvements and personalty before the damage or destruction
exceeds the sum of the values after the damage by ten thousand
dollars ($10,000) or more, the assessor shall also separately
determine the percentage reductions in value of land, improvements
and personalty due to the damage or destruction.  The assessor shall
reduce the values appearing on the assessment roll by the percentages
of damage or destruction computed pursuant to this subdivision, and
the taxes due on the property shall be adjusted as provided in
subdivision (e).  However, the amount of the reduction shall not
exceed the actual loss.
   (c) 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 board of
equalization 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 board of equalization 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 the damage.
   Those reassessed values resulting from reductions in full cash
value of amounts, as determined above, shall be forwarded to the
auditor by the assessor or the clerk of the local equalization board,
as the case may be.  The auditor shall enter the reassessed values
on the roll.  After being entered on the roll, those reassessed
values shall not be subject to review, except by a court of competent
jurisdiction.
   (d) (1) If no application is made and the assessor determines that
within the preceding 12 months a property has suffered damage caused
by misfortune or calamity that may qualify the property owner for
relief under an ordinance adopted under this section, the assessor
shall provide the last known owner of the property with an
application for reassessment.  The property owner shall file the
completed application within 60 days of the date of mailing on
notification by the assessor but in no case more than 12 months after
the occurrence of said damage.  Upon receipt of a properly
completed, timely filed application, the property shall be reassessed
in the same manner as required in subdivision (b).
   (2) This subdivision does not apply where the assessor initiated
reassessment as provided in subdivision (a) or (l).
   (e) 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, 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, 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.  For purposes of applying the preceding calculation in
prorating supplemental taxes, the term "fiscal year" means that
portion of the tax year used to determine the adjusted amount of
taxes due pursuant to subdivision (b) of Section 75.41.  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.  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.
   (f) Any tax paid in excess of the total tax due shall be refunded
to the taxpayer pursuant to Chapter 5 (commencing with Section 5096)
of Part 9, as an erroneously collected tax or by order of the board
of supervisors without the necessity of a claim being filed pursuant
to Chapter 5.
   (g) The assessed value of the property in its damaged condition,
as determined pursuant to subdivision (b) compounded annually by the
inflation factor specified in subdivision (a) of Section 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.
   (h) (1) When the property is fully repaired, restored, or
reconstructed, the assessor shall make an additional assessment or
assessments in accordance with subparagraph (A) or (B) upon
completion of the repair, restoration, or reconstruction:
   (A) If the completion of the repair, restoration, or
reconstruction occurs on or after January 1, but on or before May 31,
then there shall be two additional assessments.  The first
additional assessment shall be the difference between the new taxable
value as of the date of completion and the taxable value on the
current roll.  The second additional assessment shall be the
difference between the new taxable value as of the date of completion
and the taxable value to be enrolled on the roll being prepared.
   (B) If the completion of the repair, restoration, or
reconstruction occurs on or after June 1, but before the succeeding
January 1, then the additional assessment shall be the difference
between the new taxable value as of the date of completion and the
taxable value on the current roll.
   (2) On the lien date following completion of the repair,
restoration, or reconstruction, the assessor shall enroll the new
taxable value of the property as of that lien date.
   (3) For purposes of this subdivision, "new taxable value" shall
mean the lesser of the property's (A) full cash value, or (B)
factored base year value or its factored base year value as adjusted
pursuant to subdivision (c) of Section 70.
   (i) The assessor may apply Chapter 3.5 (commencing with Section
75) of Part 0.5 in implementing this section, to the extent that
chapter is consistent with this section.
   (j) This section applies to all counties, whether operating under
a charter or under the general laws of this state.
   (k) Any ordinance in effect pursuant to Section 155.1, 155.13, or
155.14 shall remain in effect according to its terms as if that
ordinance was adopted pursuant to this section, subject to the
limitations of subdivision (b).
   (l) When the assessor does not have the general authority pursuant
to subdivision (a) to initiate reassessments, if no application is
made and the assessor determines that within the preceding 12 months
a property has suffered damage caused by misfortune or calamity, that
may qualify the property owner for relief under an ordinance adopted
under this section, the assessor may, with the approval of the board
of supervisors, reassess the particular property for which approval
was granted as provided in subdivision (b) and notify the last known
owner of the property of the reassessment.
171.  (a) Notwithstanding any other provision of law, no interest or
penalties shall be imposed or collected with respect to any
delinquent installments of property taxes levied for the 1992-93
fiscal year on qualified residential real property.
   (b) The county treasurer or tax collector shall not take any
collection action, and shall cease any collection action that has
commenced, with respect to any delinquent property taxes for the
1992-93 fiscal year that were levied on qualified real property,
until on or after January 1, 1994.  The treasurer or tax collector
may impose any applicable interest and penalties on any delinquent
property taxes levied on qualified real property for the 1992-93
fiscal year beginning on or after January 1, 1994, if those taxes or
any portion thereof remain delinquent on or after that date.
   (c) For purposes of this section:
   (1) "Qualified residential real property" means any residential
real property that meets all of the following conditions:
   (A) No amount of property taxes levied on that property was
delinquent at the close of the 1991-92 fiscal year.
   (B) The owner of the property suffered economic hardship as a
result of the civil unrest that occurred in Los Angeles in April and
May 1992.
   (C) The property is eligible for a homeowner's exemption.
   (2) An owner shall be deemed to have suffered "economic hardship"
if both of the following occur:
   (A) The owner signs a declaration under penalty of perjury under
the laws of this state that he or she suffered economic hardship as a
result of the civil unrest that occurred in Los Angeles in April and
May 1992.
   (B) A business owned by the taxpayer, the taxpayer's primary place
of work, or the taxpayer's residence that qualifies for the
homeowner's exemption is located in the area designated as the Los
Angeles Revitalization Zone pursuant to Government Code Section 7102.
   (d) A claim for relief under this section shall be filed by an
owner on a form and in the manner as the treasurer or tax collector
shall prescribe.
   (e) The treasurer or tax collector shall permit any individual
entitled to relief under this section who has paid any interest or
penalties in connection with delinquent taxes levied for the 1992-93
fiscal year on qualified residential real property prior to filing a
claim for relief to also file a claim for refund of the interest and
penalties paid on a form and in the manner as the treasurer or tax
collector shall prescribe.