City Hall
1 Dr. Carlton B. Goodlett
Place
San Francisco, CA 94102-
4689
City and County of San Francisco
Legislation Details
File #:
Version:
1
051559
Name:
An ordinance conforming state law, provisions of the
Administrative Code, which permit any person who
is liable for tax on property that has been damaged
or destroyed by misfortune or calamity, to apply to
the Assessor for reassessment
Status:
Type:
Ordinance
Passed
File created:
In control:
9/13/2005
Board of Supervisors
On agenda:
Final action:
1/20/2006
Enactment date:
4-06
Enactment #:
Title:
Ordinance amending Section 10.2-5 of the San Francisco Administrative Code to conform to Section
170 of Chapter 2.5, Part 1, Division 1 of the California Revenue and Taxation Code providing that
every assessee of any taxable property, or any person liable for the taxes thereon, whose property
was damaged or destroyed, without his or her fault, by a misfortune or calamity, may apply for
reassessment of that property; specifying the nature of the damage or destruction required to be
eligible for reassessment; and also specifying that the Assessor-Recorder may initiate the
reassessment where the Assessor-Recorder determines that within the preceding 12 months taxable
property located in the County was damaged or destroyed, for the purpose of providing property tax
relief to residents of the City and County of San Francisco.
Sponsors:
Sean Elsbernd
Attachments:
1. Leg_Ver1, 2. Leg_Final
Action By
Date
Action
Result
Ver.
RECEIVED AND ASSIGNED
President
9/13/2005
1
RECOMMENDED
Budget and Finance Committee
12/15/2005
1
Pass
PASSED ON FIRST READING
Board of Supervisors
1/10/2006
1
Pass
FINALLY PASSED
Board of Supervisors
1/17/2006
1
Pass
APPROVED
Mayor
1/20/2006
1