ORDINANCE NO. _______________

 

BOARD OF SUPERVISORS, COUNTY OF SAN MATEO,

STATE OF CALIFORNIA

 

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AN ORDINANCE AMENDING PORTIONS OF CHAPTER 2.196 OF THE SAN MATEO ORDINANCE CODE TO REFLECT RECENT CHANGES TO SECTION 170 OF THE CALIFORNIA REVENUE & TAXATION CODE

 

The Board of Supervisors of the County of San Mateo, State of California, ordains as follows:

 

SECTION 1. Section 2.196.020 of the Ordinance Code is hereby amended in its entirety to read as follows:

 
 

2.196.020 Eligibility.

 

Every person who at 12:01 A.M. on the immediately preceding January 1 was the owner of, or had in his possession or under his control, any taxable property, or who acquired such property after such date and is liable for the taxes thereon for the fiscal year commencing immediately following July 1, which property was thereafter damaged or destroyed without his fault, by a misfortune or calamity, may, within the time specified in section 2.196.030, apply for reassessment thereof by delivering to the Assessor a written application showing absence of fault, the condition and value, if any, of the property immediately before and after the damage or destruction, and that the damage exceeded ten thousand dollars.

 
 

SECTION 2. Section 2.196.030 of the Ordinance Code is hereby amended in its entirety to read as follows:

 
 

2.196.030 Time to apply.

 

Such application shall be made within twelve (12) months after the misfortune or calamity giving rise to the damage or destruction.

 
 

SECTION 3. Section 2.196.060 of the Ordinance Code is hereby amended in its entirety to read as follows:

 
 

2.196.060 Reassessment without application.

 

If no such application is made and the Assessor determines that within the preceding twelve (12) months a property has suffered damage or destruction caused by misfortune or calamity, which may qualify the property owner for relief under this ordinance, the Assessor may reassess the property as provided in section 2.196.050 and notify the last known owner of the property of the reassessment.

 
 

SECTION 4. Section 2.196.070 of the Ordinance Code is hereby amended in its entirety to read as follows:

 
 

2.196.070 Appeal.

 

The applicant may appeal the proposed reassessment to the San Mateo County Assessment Appeals Board within six (6) months after the Assessor's notice is mailed. The appeal shall be governed by the provisions of Revenue & Taxation Code section 170 and other applicable laws and state and local rules.

 
 

SECTION 5. Chapter 2.196 of the Ordinance Code is amended to add a section 2.196.100, which shall read as follows:

 
 

2.196.100 Assessor to Provide Reassessment Application.

 

If no application for reassessment is made pursuant to this chapter and the Assessor determines that within the preceding twelve (12) months a property has suffered damage caused by a misfortune or calamity that may qualify the owner for relief pursuant to this chapter, 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 sixty (60) days of the date of mailing or delivery by other means of the application by the Assessor but in no case more than twelve (12) months after the occurrence of said damage. This section shall not apply where the Assessor has initiated reassessment pursuant to section 2.196.060.

 
 

SECTION 6. This ordinance shall take effect and be in force 30 days after its enactment.