§ 130-040. ADOPTION OF REVENUE AND TAXATION CODE SECTION 69.3


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  • Revenue and Taxation Code section 69.3 authorizes the county board of supervisors to adopt an ordinance that authorizes the transfer, subject to the conditions and limitations of section 69.3, of the base-year value of real property that is located in another county in this state and has been substantially damaged or destroyed by a disaster to comparable replacement property, including land of equal or lesser value, that is located within Sutter County and has been acquired or newly constructed as a replacement for the damaged or destroyed property within three years after the damage or destruction of the original property. Revenue and Taxation Code section 69.3, and as subsequently amended by the Legislature, is adopted, including all of its provisions, conditions, and limitations, and shall be fully operational in Sutter County on the effective date of this ordinance.

(Ord. 1255, Sec. 1; May 20, 1997)