Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Property Tax Annotations
360.0000 DISASTER RELIEF
360.0030 Misfortune or Calamity. For purposes of applying Revenue and Taxation Code section 51(c), which provides for disaster relief pursuant to Revenue and Taxation Code section 170, "misfortune or calamity" requires a sudden, distinct occurrence of damage or destruction. Similarly, damage or destruction resulting from a "misfortune or calamity" within the meaning of Revenue and Taxation Code section 70(c) requires causation from a sudden event. C 4/24/2000.