IRS Revenue Ruling
1997-11

Code Sec. 165

<<FULL TEXT>>

26 CFR 1.165-11: Election in respect of losses attributable to a disaster.

Election in respect of losses attributable to a disaster. This ruling
lists the areas declared by the President to qualify as major disaster
areas under the Disaster Relief and Emergency Assistance Act since the
publication of Rev. Rul. 96-13.


REV. RUL. 97-11

Under section 165(i) of the Internal Revenue Code, if a taxpayer
suffers a loss attributable to a disaster occurring in an area
subsequently determined by the President of the United States to warrant
assistance by the Federal Government under the Disaster Relief and
Emergency Assistance Act, 42 U.S.C. sections 5121-5204c (1988 & Supp. V
1993) (the Act), the taxpayer may elect to claim a deduction for that loss
on the taxpayer's federal income tax return for the taxable year
immediately preceding the taxable year in which the disaster occurred.

Section 1.165-11(e) of the Income Tax Regulations provides that the
election to deduct a disaster loss for the preceding year must be made by
filing a return, an amended return, or a claim for refund on or before the
later of (1) the due date of the taxpayer's income tax return (determined
without regard to any extension of time to file the return) for the
taxable year in which the disaster actually occurred, or (2) the due date
of the taxpayer's income tax return (determined with regard to any
extension of time to file the return) for the taxable year immediately
preceding the taxable year in which the disaster actually occurred.

The provisions of section 165(i) apply only to losses that are
otherwise deductible under section 165(a). An individual taxpayer may
deduct losses if they are incurred in a trade or business, if they are
incurred in a transaction entered into for profit, or if they are casualty
losses under section 165(c)(3).

The President has determined that during 1996 the areas listed below
have been adversely affected by disasters of sufficient severity and
magnitude to warrant assistance by the Federal Government under the Act.


DRAFTING INFORMATION

The principal author of this revenue ruling is Jonathan Strum of the
Office of Assistant Chief Counsel (Income Tax and Accounting). For further
information regarding this revenue ruling, contact Mr. Strum on (202)
622-4960 (not a toll-free call).

Disaster Areas in 1996 Type of Disaster Date of Disaster
---------------------- ---------------- ----------------
Alabama
Counties of Blount, Colbert, Severe winter February 1-12, 1996
Cullman, DeKalb, Etowah, storm, ice and
Jackson, Lauderdale, Lawrence, flooding
Limestone, Madison, Marion,
Marshall, Morgan, and Winston

Counties of Dallas, Macon, Severe storms, March 5-6, 1996
and Montgomery flooding and
tornadoes

Alaska
The City of Houston; and the Wildland June 2-15, 1996
Matanuska-Susitna Borough fires

Arkansas
Counties of Crawford, Severe storms and April 21-22, 1996
Franklin, Madison, Marion, tornadoes
Sebastian, and Washington

California
Counties of Alameda, Alpine, Severe storms, December 28, 1996
Amador, Butte, Calaveras, flooding, mud and
Colusa, Contra Costa, Del land slides
Norte, El Dorado, Fresno,
Glenn, Humboldt, Lake,
Lassen, Madera, Marin,
Mariposa, Mendocino, Merced,
Modoc, Mono, Monterey, Napa,
Nevada, Placer, Plumas,
Sacramento, San Benito, San
Francisco, San Joaquin, San
Mateo, Santa Clara, Santa
Cruz, Shasta, Sierra, Siskiyou,
Solano, Sonoma, Stanislaus,
Sutter, Tehama, Trinity,
Tulare, Tuolumne, Yolo, and
Yuba; and the City of Morgan
Hill

Connecticut
Counties of Fairfield, Blizzard of 1996 January 7-13, 1996
Hartford, Litchfield,
Middlesex, New Haven, New
London, Tolland, and Windham

Delaware
Counties of Kent, New Castle, Blizzard of 1996 January 6-12, 1996
and Sussex

District of Columbia Blizzard of 1996 January 6-12, 1996

Florida
Counties of Baker, Citrus, Storm surge, October 7, 1996
Clay, Dixie, Duval, Hernando, heavy rains,
Hillsborough, Levy, Manatee, flooding, and wind
Nassau, Pasco, Pinellas, damage due to
Putnam, Sarasota, Taylor, and Tropical Storm
Volusia Josephine

Hawaii
Island of Oahu Prolonged and November 5-
heavy rains, high December 9, 1996
surf, flooding,
landslides,
mudslices and
severe storms

Idaho
Counties of Benewah, Bonner, Severe storms and February 6-23, 1996
Boundary, Clearwater, Idaho, flooding
Kootenai, Latah, Lewis, Nez
Perce, and Shoshone; and the
Nez Perce Indian Reservation

Counties of Adams, Benewah, Severe storms, November 16, 1996-
Bonner, Boundary, Boise, flooding, mud and January 3, 1997
Clearwater, Elmore, Gem, land slides
Idaho, Kootenai, Latah, Nez
Perce, Owyhee, Payette,
Shoshone, Valley, and
Washington

Illinois
Counties of Champaign, Henry, Severe storms and April 18-19, 1996
Lake, Macon, and Marion tornadoes

Counties of Adams, Brown, Severe storms and April 28-
Cass, Champaign, Crawford, flooding May 17, 1996
Cumberland, Douglas,
Effingham, Franklin, Gallatin,
Hamilton, Hancock, Jackson,
Jasper, Lawrence, Madison,
Menard, Monroe, Perry,
Richland, Saline, Sangamon,
Schuyler, St. Clair, Vermilion,
Wabash, White, and Williamson

Counties of Cook, Dekalb, Severe storms and July 17-
DuPage, Grundy, Kane, Kendall, flooding August 7, 1996
LaSalle, Ogle, Stephenson,
Will, and Winnebago

Indiana
Counties of Bartholomew, Blizzard of 1996 January 6-12, 1996
Blackford, Boone, Brown,
Clark, Clay, Clinton, Crawford,
Daviess, Dearborn, Decatur,
Delaware, Dubois, Fayette,
Floyd, Franklin, Gibson,
Greene, Hamilton, Hancock,
Harrison, Hendricks, Henry,
Jackson, Jay, Jefferson,
Jennings, Johnson, Knox,
Lawrence, Madison, Marion,
Monroe, Montgomery, Morgan,
Ohio, Orange, Owen, Parke,
Perry, Pike, Posey, Putnam,
Randolph, Rush, Scott, Shelby,
Spencer, Sullivan, Switzerland,
Tipton, Union, Vigo, Warrick,
Washington, and Wayne.

Counties of Brown, Crawford, Severe storms and April 28-May 25, 1996
Daviess, Dearborn, Dekalb, flooding
Dubois, Franklin, Gibson,
Harrison, Jefferson, Knox,
Lawrence, Martin, Montgomery,
Ohio, Orange, Perry, Pike,
Posey, Putnam, Ripley, Steuben,
Sullivan, Switzerland, Union,
Vanderburgh, Warrick,
Washington, and Whitley.

Iowa
Counties of Adair, Adams, Des Severe storms and May 8-28, 1996
Moines, Henry, Iowa, Johnson, flooding
Keokuk, Lee, Louisa, Madison,
Mahaska, Muscatine, Ringgold,
Taylor, Union, and Washington.

Counties of Audubon, Boone, Severe storms and June 15-30, 1996
Cherokee, Crawford, Hamilton, flooding
Hardin, Harrison, Ida, Monona,
Plymouth, Pottawattamie,
Sac, Shelby, Story, and
Woodbury.

Kentucky
Counties of Adair, Allen, Blizzard of 1996 January 5-12, 1996
Anderson, Ballard, Barren,
Bath, Bell, Boone, Bourbon,
Boyd, Boyle, Bracken,
Breathitt, Breckinridge,
Bullitt, Butler, Caldwell,
Calloway, Campbell, Carlisle,
Carroll, Carter, Casey,
Christian, Clark, Clay,
Clinton, Crittenden,
Cumberland, Daviess, Edmonson,
Elliott, Estill, Fayette,
Fleming, Floyd, Franklin,
Fulton, Gallatin, Garrard,
Grant, Graves, Grayson, Green,
Greenup, Hancock, Hardin,
Harlan, Harrison, Hart,
Henderson, Henry, Hickman,
Hopkins, Jackson, Jefferson,
Jessamine, Johnson, Kenton,
Knott, Knox, Larue, Laurel,
Lawrence, Lee, Leslie, Letcher,
Lewis, Lincoln, Livingston,
Logan, Lyon, McCracken,
McCreary, McLean, Madison,
Magoffin, Marion, Marshall,
Martin, Mason, Meade, Menifee,
Mercer, Metcalfe, Monroe,
Montgomery, Morgan,
Muhlenberg, Nelson, Nicholas,
Ohio, Oldham, Owen, Owsley,
Pendleton, Perry, Pike, Powell,
Pulaski, Robertson, Rockcastle,
Rowan, Russell, Scott, Shelby,
Simpson, Spencer, Taylor, Todd,
Trigg, Trimble, Union, Warren,
Washington, Wayne, Webster,
Whitley, Wolfe, and Woodford

Counties of Bullitt, Owsley, Severe storms, May 28, 1996
Perry, and Spencer flooding and
tornadoes

Maine
Counties of Androscroggin, Severe storms, January 19-
Franklin, Oxford, Penobscot, ice jams and February 6, 1996
Piscataquis, Somerset, and flooding
Waldo

Counties of Androscroggin, Severe storms, April 16-17, 1996
Cumberland, Knox, Oxford, and mudslides, inland
York and coastal
flooding

Counties of Cumberland, Severe storms, October 20-26, 1996
Oxford, and York heavy rains, high
winds, and inland
and coastal
flooding

Maryland
Counties of Allegany, Anne Blizzard of 1996 January 6-12, 1996
Arundel, Baltimore, Calvert,
Caroline, Carroll, Cecil,
Charles, Dorchester, Frederick,
Garrett, Harford, Howard, Kent,
Montgomery, Prince Georges,
Queen Anne's, Somerset, St.
Mary's, Talbot, Washington,
Wicomico and Worchester; and
the Cities of Baltimore and
Ocean City.

Counties of Allegany, Carroll, Flooding and January 19-31, 1996
Cecil, Frederick, Garrett, and severe storms
Washington

Counties of Allegany and Severe storms and September 6-9, 1996
Frederick flooding associ-
ated with Tropical
Storm Fran

Massachusetts
Counties of Barnstable, Blizzard of 1996 January 7-13, 1996
Berkshire, Bristol, Dukes,
Essex, Franklin, Hampden,
Hampshire, Middlesex,
Nantucket, Norfolk, Plymouth,
Suffolk, and Worcester

Counties of Essex, Middlesex, Extreme weather October 20-25, 1996
Norfolk, Plymouth, and conditions and
Suffolk flooding

Michigan
Counties of Bay, Lapeer, Severe storms and June 21-July 1, 1996
Midland, Saginaw, Sanilac, flooding
St. Clair, and Tuscola

Minnesota
Counties of Aitkin, Beltrami, Severe storms and March 14-
Big Stone, Blue Earth, Chisago, flooding June 17, 1996
Clay, Clearwater, Dakota,
Faribault, Freeborn, Kittson,
Koochiching, Lake of the Woods,
Marshall, Nicollet, Norman,
Pennington, Polk, Pope, Red
Lake, Roseau, Steele, Traverse,
Wabasha, Waseca, and Washington

Counties of Cottonwood, Severe ice storms November 14-30, 1996
Faribault, Freeborn, Jackson,
Lincoln, Lyon, Murray, Nobles,
Pipestone, Rock, Waseca, and
Yellow Medicine

Montana
Counties of Chouteau, Deer Severe storms, February 4-29, 1996
Lodge, Gallatin, Jefferson, flooding and ice
Lewis and Clark, Lincoln, jams
Meagher, Mineral, Missoula,
Park, Powell, Ravalli,
Sanders, and Silver Bow

Counties of Blain, Flathead, Severe storms, March 9-June 5, 1996
Hill, Liberty, Phillips, and flooding, ice jams
Toole and excessive soil
saturation

Nebraska
Counties of Gage, Johnson, Tornado and May 8-28, 1996
Nemaha, and Otoe severe storms

Nevada
Counties of Churchill, Severe storms, December 20, 1996-
Douglas, Lyon, Mineral, Storey flooding, mud and January 17, 1997
and Washoe; and the City of land slides
Carson City; and the Walker
River Paiute tribal lands
located in Churchill, Lyon,
and Mineral Counties

New Hampshire
Counties of Hillsborough, Fall Northeaster October 20-26, 1996
Merrimack, Rockingham, rainstorm
Strafford, and Sullivan

New Jersey
Counties of Atlantic, Bergen, Blizzard of 1996 January 6-12, 1996
Burlington, Camden, Cape
May, Cumberland, Essex,
Gloucester, Hudson, Hunterdon,
Mercer, Middlesex, Monmouth,
Morris, Ocean, Passaic, Salem,
Somerset, Sussex, Union, and
Warren

Counties of Hudson, Middlesex, Severe storm and October 18-23, 1996
Morris, Somerset, and Union flooding

New York
Counties of Albany, Bronx, Blizzard of 1996 January 6-12, 1996
Columbia, Delaware, Dutchess,
Greene, Kings, Nassau, New
York, Orange, Putnam, Queens,
Rensselaer, Richmond, Rockland,
Suffolk, Sullivan, Ulster,
and Westchester

Counties of Albany, Allegany, Severe storms and January 19-30, 1996
Broome, Cattaraugus, Cayuga, flooding
Chemung, Chenango, Clinton,
Columbia, Cortland, Delaware,
Dutchess, Essex, Franklin,
Greene, Herkimer, Jefferson,
Lewis, Livingston, Madison,
Montgomery, Onondaga, Ontario,
Orange, Otsego, Putnam,
Rensselaer, Saratoga,
Schenectady, Schoharie,
Schuyler, Steuben, St.
Lawrence, Sullivan, Tioga,
Tompkins, Ulster, Warren,
Washington, Wyoming, and Yates

New York City; and the Severe storms and October 19-20, 1996
Counties of Nassau, Suffolk, flooding
and Westchester

Counties of Chemung, Clinton, Severe thunder- November 8-15, 1996
Delaware, Essex, Franklin, storms, high
Fulton, Lewis, Montgomery, winds, rain, and
Schoharie, Schuyler, Steuben, flooding
and Tompkins

North Carolina
Counties of Alamance, Blizzard of 1996 January 6-12, 1996
Alexander, Alleghany, Ashe,
Avery, Bertie, Buncombe,
Burke, Cabarrus, Caldwell,
Camden, Caswell, Catawba,
Chatham, Cherokee, Chowan,
Cleveland, Davidson, Davie,
Durham, Edgecombe, Forsyth,
Franklin, Gaston, Gates,
Graham, Granville, Guilford,
Halifax, Harnett, Haywood,
Henderson, Hertford, High
Point, Iredell, Jackson,
Johnston, Lee, Lincoln, Macon,
Madison, McDowell, Mecklenburg,
Mitchell, Montgomery, Moore,
Nash, Northampton, Orange,
Pasquotank, Person, Pitt, Polk,
Randolph, Rockingham, Rowan,
Rutherford, Stanley, Stokes,
Surry, Swain, Transylvania,
Union, Vance, Wake, Warren,
Watauga, Wilkes, Wilson,
Yadkin, and Yancey; and the
Eastern Band of Cherokee
Indians Reservation

Counties of Alexander, Burke,
Caldwell, Caswell, Catawba, Winter storm February 2-9, 1996
Cherokee, Cleveland, Davidson,
Davie, Forsyth, Gaston, Gates,
Guilford, Halifax, Haywood,
Henderson, Hertford, Iredell,
Lincoln, Madison, McDowell,
Montgomery, Northampton, Polk,
Randolph, Rockingham,
Rutherford Stokes, Surry,
Warren, Watauga, Wilkes,
Yadkin, and Yancey

Counties of Beaufort, Bladen, Severe storms, July 10-13, 1996
Brunswick, Cateret, Chowan, high wind, and
Columbus, Craven, Duplin, flooding and
Greene, Hyde, Jones, Lenoir, related effects of
New Hanover, Onslow, Pamlico, Hurricane Bertha
Pender, and Pitt

All Counties Hurricane Fran September 5-7, 1996

Counties of Alamance, Anson, Hurricane Fran September 5-
Beaufort, Bertie, Bladen, October 21, 1996
Brunswick, Buncombe, Caswell,
Cateret, Chatham, Chowan,
Columbus, Craven, Cumberland,
Davidson, Duplin, Durham,
Edgecombe, Franklin, Granville,
Greene, Guilford, Halifax,
Harnett, Henderson, Hertford,
Hoke, Hyde, Johnston, Jones,
Lee, Lenoir, Martin, Moore,
Nash, New Hanover, Onslow,
Orange, Pamlico, Pender,
Person, Pitt, Polk, Randolph,
Richmond, Robeson, Rockingham,
Rutherford, Sampson, Scotland,
Stanley, Vance, Wake, Warren,
Wayne, and Wilson

North Dakota
Counties of Barnes, Benson, Severe storms, March 12-
Burleigh, Cass, Cavalier, flooding, ice June 21, 1996
Dickey, Eddy, Emmons, Foster, jams, and
Grand Forks, Grant, Griggs, ground satura-
Kidder, LaMoure, Logan, tion due to high
McHenry, McIntosh, McLean, water tables
Morton, Nelson, Oliver,
Pembina, Pierce, Ramsey,
Ransom, Richland, Sargent,
Sheridan, Steele, Stutsman,
Traill, Walsh, and Wells

Ohio
Counties of Adams, Belmont, Severe storms and January 20-31, 1996
Brown, Clermont, Columbiana, flooding
Gallia, Hamilton, Jefferson,
Lawrence, Meigs, Monroe,
Scioto, and Washington

Counties of Adams, Belmont, Flooding May 2-June 24, 1996
Brown, Butler, Clermont,
Gallia, Hamilton, Hocking,
Jefferson, Lawrence, Meigs,
Monroe, Paulding, Scioto,
Vinton, and Williams

<<END RULING>>


Oregon
Counties of Benton, Clackamas, High winds, February 4-21, 1996
Clatsop, Columbia, Coos, severe storms
Deschutes, Douglas, Gilliam, and flooding
Hood River, Jefferson,
Josephine, Lane, Lincoln, Linn,
Marion, Morrow, Multnomah,
Polk, Sherman, Tillamook,
Umatilla, Union, Wallowa,
Wasco, Washington, Wheeler,
and Yamhill; and the lands of
the Coquille Indian Tribe, the
Confederated Tribes of
Umatilla Indian Reservation,
and the Warm Springs Indian
Reservation

Counties of Coos, Douglas, and Flooding, land and November 17-
Lane mud slides, and December 11, 1996
severe storms

Counties of Baker, Gilliam,
Grant, Jackson, Josephine, Severe winter December 25, 1996-
Klamath, Morrow, and Wheeler storms, land and January 6, 1997
mudslides and
flooding

Pennsylvania
Counties of Adams, Allegheny, Blizzard of 1996 January 6-12, 1996
Armstrong, Bedford, Berks,
Blair, Bradford, Bucks,
Cambria, Carbon, Centre,
Chester, Clearfield, Clinton,
Columbia, Cumberland, Dauphin,
Delaware, Fayette, Franklin,
Fulton, Greene, Huntingdon,
Indiana, Juniata, Lackawanna,
Lancaster, Lebanon, Lehigh,
Luzerne, Lycoming, Mifflin,
Monroe, Montgomery, Montour,
Northampton, Northumberland,
Perry, Philadelphia, Pike,
Schuylkill, Snyder, Somerset,
Sullivan, Susquehanna, Union,
Washington, Wayne,
Westmoreland, Wyoming, and
York

Counties of Adams, Allegheny, Severe storms and January 19-
Armstrong, Beaver, Bedford, flooding February 1, 1996
Berks, Blair, Bradford, Bucks,
Butler, Cambria, Cameron,
Carbon, Centre, Chester,
Clarion, Clearfield, Clinton,
Columbia, Crawford, Cumberland,
Dauphin, Delaware, Elk, Erie,
Fayette, Forest, Franklin,
Fulton, Greene, Huntingdon,
Indiana, Jefferson, Juniata,
Lackawanna, Lancaster,
Lawrence, Lebanon, Lehigh,
Luzerne, Lycoming, Mercer,
McKean, Mifflin, Monroe,
Montgomery, Montour,
Northampton, Northumberland,
Philadelphia, Perry, Pike,
Potter, Schuylkill, Snyder,
Somerset, Sullivan,
Susquehanna, Tioga, Union,
Venango, Warren, Washington,
Wayne, Westmoreland, Wyoming,
and York

Counties of Adams, Beaver, Severe storms and June 12-19, 1996
Bedford, Bucks, and Franklin flooding

Counties of Armstrong, Blair, Severe storms, July 19, 1996
Cambria, Clarion, Clearfield, flooding and
Crawford, Greene, Indiana, tornadoes
Jefferson, and Venango

Counties of Cumberland, Flooding associ- September 6-8, 1996
Huntingdon, Juniata, Mifflin, ated with Tropical
Montgomery, and Perry Depression Fran

County of Tioga Severe thunder- November 8-15, 1996
storms, high
winds, rain and
flooding

Puerto Rico
Municipalities of Adjuntas, Hurricane September 9-11, 1996
Aguada, Aguadilla, Aibonito, Hortense
Anasco, Arecibo, Arroyo,
Augas Buenas, Barceloneta,
Barranquitas, Bayamon, Cabo
Rojo, Caguas, Camuy,
Canovanas, Carolina, Catano,
Cayey, Ceiba, Ciales, Cidra,
Coamo, Comerio, Corozal,
Dorado, Florida, Guanica,
Guayama, Guayanilla, Guaynabo,
Gurabo, Hatillo, Humacao,
Isabela, Jayuya, Juana Diaz,
Juncos, Lares, Las Marias, Las
Piedras, Loiza, Manati,
Maricao, Maunabo, Mayaguez,
Moca, Morovis, Naguabo,
Naranjito, Orocovis, Patillas,
Penuelas, Ponce, Quebradillas,
Rincon, Rio Grande, Salinas,
San German, San Juan, San
Lorenzo, San Sebastian, Santa
Isabel, Toa Alta, Toa Baja,
Trujillo Alto, Utuado, Vega
Alta, Vega Baja, Villalbo,
Yabucoa, and Yauco

Rhode Island
Counties of Bristol, Kent, Blizzard of 1996 January 7-13, 1996
Newport, Providence, and
Washington

South Carolina
Counties of Dillon, Georgetown, Severe winds September 4-
Horry, Marion, and Williamsburg and flooding October 15, 1996
associated with
Hurricane Fran

U.S. Virgin Islands
Islands of St. Croix, Hurricane Bertha July 8-9, 1996
St. John, and St. Thomas

Vermont
Counties of Addison, Ice jams and January 19-
Bennington, Chittenden, flooding February 2, 1996
Franklin, Lamoille, Orange,
Orleans, Rutland, Washington,
Windham, and Windsor

County of Windham Extreme rainfall June 12-14, 1996
and flooding

Virginia
Counties of Accomack, Blizzard of January 6-12, 1996
Albermarle, Alleghany, Amelia, 1996
Amherst, Appomattox, Arlington,
Augusta, Bath, Bedford, Bland,
Botetourt, Brunswick, Buchanan,
Buckingham, Campbell, Caroline,
Carroll, Charlotte, Charles
City, Chesterfield, Clarke,
Craig, Culpeper, Cumberland,
Dickenson, Dinwiddie, Essex,
Fauquier, Fairfax, Floyd,
Fluvanna, Franklin, Frederick,
Giles, Gloucester, Goochland,
Grayson, Greene, Greensville,
Halifax, Hanover, Henrico,
Henry, Highland, Isle of Wight,
James City, King George, King &
Queen, King William, Lancaster,
Lee, Loudoun, Louisa, Lunenburg,
Madison, Mathews, Mecklenburg,
Middlesex, Montgomery, Nelson,
New Kent, Northhampton,
Northumberland, Nottoway,
Orange, Page, Patrick,
Pittsylvania, Powhatan, Prince
George, Prince William,
Pulaski, Rappahannock,
Richmond, Roanoke, Rockbridge,
Rockingham, Russell, Scott,
Shenandoah, Smyth, Southhampton,
Spotsylvania, Stafford, Surry,
Sussex, Tazewell, Warren,
Washington, Westmoreland, Wise,
Wythe, and York; and Cities of
Alexandria, Bedford, Bristol,
Buena Vista, Charlottesville,
Chesapeake, Clifton Forge,
Colonial Heights, Covington,
Danville, Emporia, Fairfax,
Falls Church, Franklin,
Fredericksberg, Galax, Hampton,
Harrisonburg, Hopewell,
Lexington, Lynchburg, Manassas,
Manassas Park, Martinsville,
Newport News, Norfolk, Norton,
tersburg, Portsmouth,
Poquoson, Radford, Richmond,
Roanoke, Salem, South Boston
Town, Staunton, Suffolk,
Virginia Beach, Waynesboro,
Williamsburg, and Winchester

Counties of Alleghany, Augusta, Severe storm, high January 19-
Bath, Bland, Botetourt, Clarke, winds, flooding, February 1, 1996
Fauquier, Frederick, Giles, and wind-driven
Grayson, Greene, Highland, rain
Loudoun, Page, Pulaski,
Rappahanock, Rockbridge,
Rockingham, Shenandoah, Warren,
Washington, and Wythe; and the
Cities of Buena Vista, Clifton
Forge, Covington, Harrisonburg,
and Waynesboro

All Counties Hurricane Fran September 5-7, 1996

Counties of Accomack, Hurricane Fran September 5-23, 1996
Albemarle, Alleghany, Amelia, and severe storm
Amherst, Appomattox, Augusta, conditions includ-
Bath, Bedford, Botetourt, ing high winds,
Brunswick, Buckingham, tornadoes, wind-
Campbell, Charles City, driven rain, and
Charlotte, Chesterfield, river and flash
Clarke, Culpeper, Cumberland, flooding
Dinwiddie, Essex, Fluvanna,
Giles, Gloucester, Goochland,
Greene, Greenville, Halifax,
Hampton City, Henrico, Henry,
Highland, Isle of Wight, James
City, King & Queen, King
George, King William,
Lancaster, Louisa, Lunenburg,
Madison, Mathews, Mecklenburg,
Middlesex, Montgomery, Nelson,
New Kent, Northampton,
Northumberland, Nottoway,
Orange, Page, Pittsylvania,
Powhattan, Prince Edward, Prince
George, Prince William,
Rappahannock, Richmond, Roanoke,
Rockbridge, Rockingham,
Shenandoah, Stafford, Surry,
Warren, Westmoreland, and York;
and the Cities of Bedford,
Buena Vista, Charlottesville,
Danville, Emporia, Fredericks-
burg, Hampton, Harrisonburg,
Hopewell, Lexington, Lynchburg,
Martinsville, Newport News,
Poquoson, Staunton, Suffolk,
Waynesboro, and Williamsburg

Washington
Counties of Adams, Asotin, High winds, se- January 26-
Benton, Clark, Columbia, vere storms and February 23, 1996
Cowlitz, Garfield, Grays flooding
Harbor, King, Kitsap, Kittitas,
Klickitat, Lewis, Lincoln,
Pierce, Skagit, Skamania,
Snohomish, Spokane, Thurston,
Wahkiakum, Walla Walla,
Whitman, and Yakima

Counties of Klickitat, Pend Severe ice storms November 19-
Oreille, and Spokane December 4, 1996

Counties of Adams, Asotin, Winter storms, December 26, 1996
Benton, Chelan, Clallam, land and
Clark, Columbia, Cowlitz, mudslides and
Ferry, Garfield, Grant, Grays flooding
Harbor, Island, Jefferson,
King, Kitsap, Kittitas,
Klickitat, Lewis, Lincoln,
Mason, Okanogan, Pacific,
Pend Oreille, Pierce, San
Juan, Skagit, Skamania,
Snohomish, Spokane, Stevens,
Thurston, Walla Walla,
Whatcom, Whitman, and Yakima

West Virginia
Counties of Barbour, Berkeley, Blizzard of 1996 January 6-12, 1996
Boone, Braxton, Brooke,
Cabell, Calhoun, Clay,
Doddridge, Fayette, Gilmer,
Grant, Greenbrier, Hampshire,
Hancock, Hardy, Harrison,
Jackson, Jefferson, Kanawha,
Lewis, Lincoln, Logan, Marion,
Marshall, Mason, McDowell,
Mercer, Mineral, Mingo,
Monongalia, Monroe, Morgan,
Nicholas, Ohio, Pendleton,
Pleasants, Pocahontas, Preston,
Putnam, Raleigh, Randolph,
Ritchie, Roane, Summers,
Taylor, Tucker, Tyler, Upshur,
Wayne, Webster, Wetzel, Wirt,
Wood, and Wyoming

Counties of Berkeley, Brooke, Flooding January 19-
Grant, Greenbriar, Hampshire, February 2, 1996
Hancock, Hardy, Jefferson,
Marshall, Mason, Mercer,
Mineral, Monroe, Morgan,
Nicholas, Ohio, Pendleton,
Pleasants, Pocahontas,
Preston, Raleigh, Randolph,
Summers, Tucker, Tyler,
Webster, Wetzel, and Wood

Counties of Barbour, Boone, Flooding and May 15-June 10, 1996
Harrison, Lincoln, Logan, heavy winds
McDowell, Mercer, Mingo,
Pendleton, Pocahontas,
Raleigh, Randolph, Tucker,
Upshur, Wayne, Wetzel, and
Wyoming

Counties of Barbour, Braxton, Heavy rains, high July 18-31, 1996
Clay, Gilmer, Monongalia, winds, flooding,
Nicholas, Randolph, and Webster and slides

Counties of Berkeley, Grant, Heavy rain, high September 5-8, 1996
Hardy, Hampshire, Jefferson, wind, flooding
Mineral, Morgan, Pendleton, and slides due to
Randolph, and Tucker Hurricane Fran

Wisconsin
Counties of Fond du Lac and Tornadoes, severe July 17-22, 1996
Green storms and flood-
ing

<<END RULING>>
 

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