Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Property Tax Annotations


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D

360.0000 DISASTER RELIEF

Annotation 360.0015

360.0015 Discovery of Calamity. There is no limitation within Revenue and Taxation Code section 170(d) of how the Assessor determines a property has suffered damage caused by calamity, and there is no legal basis for not mailing applications for reassessment to calamity victims where knowledge of the calamities was obtained from such persons. C 6/29/1984.