§ 21-71. Application for tax relief.
(a)
Who may file. Any person who, at 12:01 on January first, was the owner of, or had in his possession, or under his control, any taxable property, or who had acquired such property after such date and is liable for the taxes thereon for the fiscal year commencing the immediately following July first, which property was thereafter damaged or destroyed, without his fault, by misfortune or calamity, may apply to the assessor of Butte County for reassessment of such property.
(b)
Contents of application. The assessor shall provide, free of charge, forms on which applications are to be made. The application shall show:
(1)
The name and address of applicant.
(2)
A description of the property which is the subject of the applicant sufficient to identify it on the assessment roll.
(3)
A description of the misfortune or calamity claimed to be the proximate cause of the damage to or destruction of the property.
(4)
A statement of the condition of the property immediately before and immediately after the damage or destruction of the property.
(5)
The full cash value immediately before and immediately after the damage or destruction of the property.
(c)
To be in writing. The application shall be in writing and signed by the applicant with a declaration under penalty of perjury that the statements made in the application are true. If the application is executed outside the State of California, it shall be sworn to before a notary public or other person authorized to administer oaths.
(d)
When to be filed. The application must be filed not later than twelve (12) months following the date of the occurrence of the misfortune or calamity causing the damages to or destruction of the property, and shall be filed in the office of the county assessor.
(e)
Filing after twelve (12) months. Any person who has failed to file within the first twelve (12) months following the date of the occurrence of the misfortune or calamity may petition the board of supervisors at any time within the succeeding six (6) months for reassessment of the property. Upon a showing by the applicant that failure to file within the twelve (12) month period was due to reasonable cause and circumstances beyond the taxpayer's control and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the board of supervisors may authorize the reassessment of the property.
(Ord. No. 1531, § 1, 12-10-74; Ord. No. 1802, § 1, 3-8-77; Ord. No. 2197, § 2, 3-17-81; Ord. No. 3986, § 2, 7-22-08)