Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Property Tax Annotations
360.0000 DISASTER RELIEF
360.0016 Documented Vessels. The provisions of Revenue and Taxation Code section 170 do not provide authority for considering a salmon drought a disaster entitling owners of commercial fishing vessels to assessment relief thereunder. Section 170 contemplates assessment relief because of damage to property caused by a major misfortune or calamity, not economic loss unrelated to physical damage or destruction.
If vessels are used for other than activities enumerated in Revenue and Taxation Code section 227, the special assessment treatment of that section is inapplicable, regardless of the reason for change in use. C 11/16/1992.