Cal. Revenue and Taxation Code § 170.1

(a) Notwithstanding any law, as authorized by subdivision (b) of Section 2 of Article XIII A of the California Constitution and paragraph (2) of subdivision (a) of Section 51, each property located within a five-mile radius of the center of the Chiquita Canyon Landfill in the County of Los Angeles shall be reassessed so that the full cash value base of the property reflects any decline in value of the property arising from the Chiquita Canyon elevated temperature landfill event. (b) Reassessments pursuant to this section shall be retroactive to the January 1, 2022, lien date. Following reassessment, the assessor shall send notice of the assessment value change to the taxpayer. The notice shall state both the amount of the assessment value change and, if property taxes were paid at the higher assessment value, that a refund claim may be filed with the auditor-controller pursuant to Chapter 5 (commencing with Section 5096) of Part 9. (c) For purposes of this subdivision, “Chiquita Canyon elevated temperature landfill event” means the elevated temperature landfill event that occurred beneath the Chiquita Canyon Landfill in the County of Los Angeles.