Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2011
 

Property Tax Annotations


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G

480.0000 GOLF COURSES

480.0001 Nonprofit Courses. LTA 10/19/1979 (No. 79/187). (Deleted 2001)

480.0025 Disaster Relief. Property owners began using reclaimed water to irrigate golf courses and open space areas. The reclaimed water contained a high level of sodium which damaged the golf courses. Extensive rehabilitation occurred to mitigate the damage to the courses.

The damage occurred gradually over a period of time as the sodium accumulated in the soil; thus, the damage resulted from the ongoing watering and not from a single, distinct occurrence. As a result, the ongoing irrigation of the golf course with the reclaimed water was not a "misfortune or calamity" within the meaning of Revenue and Taxation Code section 51(c) and T.L. Enterprises, Inc. v. Los Angeles County (1989) 215 Cal.App.3d 876. C 10/5/1999.