Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Property Tax Annotations


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S

790.0000 SUPPLEMENTAL ASSESSMENT

Annotation 790.0060

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).