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Every person who at 12:01 a.m. on January 1st was the assessee of any taxable property, or any person liable for the taxes thereon, for the fiscal year commencing the following July 1st, which property was thereafter damaged or destroyed, without his fault by a misfortune or calamity, may, within 12 months of such misfortune or calamity, apply for reassessment of such property by delivering to the Assessor a written application showing the condition and value, if any, of the property immediately before and after the damage or destruction, which damage must be shown therein to be in excess of $10,000. The application shall be executed under penalty of perjury, or if executed outside the state of California, verified by affidavit. (Ord. 941, eff. 4/17/03; Ord. 484, eff. 2/3/77; Ord. 470, eff. 7/15/76; Prior code § 14217)