Article VI. Reassessment Subsequent to Misfortune or Calamity; Transfer of Out-of-County Base Year Value Following Disaster.

§ 12-47. Transfer of out of county base year value following disaster; legislative intent.

Latest version.

In enacting this section and section 12-60, the board of supervisors does hereby implement and adopt in Sonoma County the provisions of paragraph (3) of subdivision (e) of Section 2 of Article XIIIA of the California Constitution, relating to transfer of base year value following a disaster, for purposes of property taxation, adopted by the voters of California as "Proposition 171" at the special statewide election conducted in November, 1993.

(Ord. No. 6012, § II, 11-13-12.)

                    
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