Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2017
Property Tax Annotations
790.0000 SUPPLEMENTAL ASSESSMENT
790.0060 Disaster Relief. An owner of property subject to a supplemental assessment and which is damaged by misfortune or calamity can receive tax relief under section 170 on both the supplemental roll and the regular roll. Such would require two sets of calculations to determine the amount of tax relief, one for the supplemental roll and one for the regular roll. LTA 6/27/1985 (No. 85/75).