Laws, Regulations & Annotations

PTLG Table of Contents > Property Tax Annotations > D > 360.0000 DISASTER RELIEF > 360.0021

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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D

360.0000 DISASTER RELIEF

Annotation 360.0021

360.0021 Fruit Trees Growing Crops. Growing crops cannot qualify for calamity reassessment because they are not taxable. However, fruit trees damaged by wind and rain storms may qualify if the damage exceeds $5,000. The mere possibility of a lesser crop next year probably does not fall within the definition of physical damage to the property. C 3/1/1978.