§ 21-84. Reassessment upon approval of the board of supervisors.

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When the assessor does not have the general authority pursuant to this article to initiate reassessments, if no application is made and the assessor determines that within the preceding twelve (12) months a property has suffered damage caused by misfortune or calamity, that may qualify the property owner for relief under this article, the assessor may, with the approval of the board of supervisors, reassess the particular property for which approval was granted as provided in Section 21-73 and notify the last known owner of the property of the reassessment.

(Ord. No. 3986, § 16, 7-22-08)

                    
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