Sutter County |
Code of Ordinances |
Appendix 100. REVENUE AND TAX |
Chapter 130. TRANSFER OF BASE-YEAR VALUES FOR OUT-OF-COUNTY PROPERTY DAMAGED OR DESTROYED BY DISASTER |
§ 130-030. PURPOSE
Latest version.
The purpose of this chapter is to provide property tax relief by allowing the transfer of the base-year value of real property, which is located within another county and has been substantially damaged or destroyed by a disaster, to comparable replacement property that is located within Sutter County.