* Prior ordinance history: Ord. 405.

Every assessee of any taxable property, or any person liable for the taxes thereon, whose property was damaged or destroyed without his/her/its fault, may have such property reassessed as provided for in California Revenue and Taxation Code Section 170. (Ord. 397A § 1, 1997: Ord. 497 § 2(part), 1986).

The provisions of this chapter are applicable to all those misfortunes or calamities referred to in paragraphs (1), (2), and (3) of California Revenue and Taxation Code Section 170(a). (Ord. 497 § 2(part), 1986).