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Upon receiving a proper application or a determination by the Assessor that property has been damaged or destroyed within the preceding 12 months, the Assessor, Auditor and Board of Equalization shall follow the procedures prescribed by § 170 of the Revenue and Taxation Code of California. (Ord. 1473, § 1, 6/2/1981; Ord. 2305, § 2, 8/5/2003)