§ 10.2-7. TRANSFER OF BASE VALUE OF SUBSTANTIALLY DAMAGED OR DESTROYED PROPERTY.

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Subject to the conditions and limitations of Section 69.3 of the Revenue and Taxation Code, homeowners are authorized to transfer the base year value of real property that is located within 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 San Francisco 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.
(Added by Ord. 422-94, App. 12/30/94)

                    
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