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PTLG Table of Contents > Property Tax Annotations > D > 360.0000 DISASTER RELIEF > 360.0016

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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D

360.0000 DISASTER RELIEF

Annotation 360.0016

360.0016 Documented Vessels. The provisions of Revenue and Taxation Code section 170 do not provide authority for considering a salmon drought a disaster entitling owners of commercial fishing vessels to assessment relief thereunder. Section 170 contemplates assessment relief because of damage to property caused by a major misfortune or calamity, not economic loss unrelated to physical damage or destruction.

If vessels are used for other than activities enumerated in Revenue and Taxation Code section 227, the special assessment treatment of that section is inapplicable, regardless of the reason for change in use. C 11/16/1992.