§ 12-48. Claims for transfer of base year value.

Any eligible claimant whose claim meets the applicable requirements of both paragraph (3) of subdivision (e) of Section 2 of Article XIIIA of the California Constitution and Section 69.3 of the Revenue and Taxation Code may transfer the base year value of real property that is located within another county in California and has been substantially damaged or destroyed by a disaster (declared by the Governor of the State of California), to a comparable replacement property, including land, of equal or lesser value pursuant to Revenue and Taxation Code Section 69.3 (b)(6), that is located within Sonoma County. Such property shall have been acquired or newly constructed as a replacement for the damaged or destroyed property within three (3) years after the damage or destruction of the original property. All claims for transfer of base year value pursuant to this section shall be filed with the assessor on forms prescribed by the state board of equalization for this purpose. Prospective claimants may obtain claim forms from the assessor on request.

(Ord. No. 6012, § II, 11-13-12.)