Article II. Reduction of Assessments – Destruction of Property
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4.20.020 Application for Reduction – Eligibility.
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Any owner or contract purchaser of real or personal property which has been placed upon the assessment roll as of January 1 of that year and which is destroyed, in whole or in part, or is in an area that has been declared a disaster area by the Governor and has been reduced in value by more than 20 percent may apply for a reduction of assessment.