Laws, Regulations & Annotations

PTLG Table of Contents > Property Tax Annotations > D > 360.0000 DISASTER RELIEF > 360.0025

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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D

360.0000 DISASTER RELIEF

Annotation 360.0025

360.0025 Helicopter. A helicopter completely destroyed as the result of a crash caused by mechanical failure qualifies for reassessment under Revenue and Taxation Code section 170(a)(2) as property damaged by calamity. C 3/26/1982.