Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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Annotation 610.0034

610.0034 Exclusion for Damage or Destruction. Timely reconstruction of golf course property due to damage gradually caused by the use of reclaimed water containing high levels of sodium, which accumulated in the soil over a period of time, constitutes, "new construction." Because the damage resulted from the ongoing watering and not from a single, distinct occurrence, the damage did not result from "misfortune or calamity" within the meaning of Revenue and Taxation Code section 70(c) and, therefore, does not qualify for exclusion from "new construction" under that provision. C 10/5/1999.