Laws, Regulations & Annotations

PTLG Table of Contents > Property Tax Annotations > D > 360.0000 DISASTER RELIEF > 360.0001

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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D

360.0000 DISASTER RELIEF

Annotation 360.0001

360.0001 Appeal. Revenue and Taxation Code section 51 presents taxpayers seeking a reduction in the assessed value of disaster-damaged property with the option of choosing the specific remedy provided in subdivision (c) (disaster relief under Revenue and Taxation Code section 170) or the general remedy in subdivision (a)(2) thereof (Proposition 8 claim). The existence or nonexistence of a disaster relief ordinance does not prevent a property owner from seeking a reduction in value through the means of an assessment appeal. C 11/14/1996.