DATE: May 7, 2019
TO: Board of Supervisors
SUBMITTED BY: Paul Dictos, CPA, Assessor-Recorder
SUBJECT: Amendment to the Fresno County Ordinance Code to Add Chapter on Reassessment of Property Damaged or Destroyed by Misfortune or Calamity
RECOMMENDED ACTION(S):
TITLE
Conduct second hearing on and adopt an Ordinance to add Chapter 4.57, "Reassessment of Property Damaged or Destroyed by Misfortune or Calamity," to Title 4, "Revenue and Finance," of the Ordinance Code of Fresno County; and waive the reading of the Ordinance in its entirety.
REPORT
Approval of the proposed ordinance will amend the Ordinance Code of Fresno County ("Ordinance Code") to implement the disaster relief assessment procedures authorized in California State Revenue and Taxation Code ("R&T Code") Section 170. This item is countywide.
ALTERNATIVE ACTION(S):
If the recommended action is not approved by your Board, Title 4, "Revenue and Finance," of the Ordinance Code will remain unchanged and property owners in Fresno County will not be able to seek the relief provided under R&T Code Section 170.
FISCAL IMPACT:
There is no increase in Net County cost (NCC) associated with the recommended action. Sufficient appropriations and revenues to implement the proposed ordinance are included in Assessor-Recorder Organization, 04200100 fiscal year 2018-19 Adopted Budget.
DISCUSSION:
On April 23, 2019, your Board conducted the first hearing to add 4.57, "Reassessment of Property Damaged or Destroyed by Misfortune or Calamity," to Title 4, "Revenue and Finance," of the Ordinance Code of Fresno County.
Article XIII of the California Constitution states that, unless exempted by the Constitution, all property is taxable. Pursuant to R&T Code Sections 601 and 602, the Assessor is required to prepare an assessment roll listing all taxable property within the County, and stating, among other things, the assessed value of the property. The date of the assessment is January 1 of each year, which is al...
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