Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2016
Property Tax Annotations
190.0000 ASSESSMENT APPEALS BOARD
190.0034 Disaster Relief. An assessment appeals board has jurisdiction to hear and decide an application filed by a property owner appealing the assessor's denial of a claim for the transfer of a base year value for real property damaged or destroyed by disaster under Revenue and Taxation Code section 69. An application may be filed during the regular filing period for the year in which the new base year value is established for the replacement property or in any of the three succeeding years. C 10/20/2004.