§ 3.16.010. Application for reassessment—Authorized when.

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Every person who, at one minute past midnight on January 1st, was the owner of or had in his possession or under his control any taxable property, or who acquired such property after that date and is liable for the taxes thereon for the fiscal year commencing immediately following July 1st, may make written application to the assessor for a reassessment of the property when, on or after January 1st, it is damaged or destroyed without his fault by misfortune or calamity, if the damage exceeds ten thousand dollars.

(Ord. 1228 § 1 (part), 2003)

                    
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