Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Property Tax Annotations
360.0000 DISASTER RELIEF
360.0045 Stolen Property. Revenue and Taxation Code section 170 is not applicable to property which has been stolen but not recovered. For reassessment of property to occur, section 170 requires that the property be physically damaged or destroyed by a calamity. OAG 5/14/1975 (No. CV 74/257); C 5/6/1976; C 12/3/1984.