Amador County Municipal Code Ch. 3.52 Assessment of Replacement Vines–phylloxera

When grapevines which are less than fifteen years old are removed solely as a result of phylloxera infestation, and when substantially equivalent grapevines are planted on the same parcel as the removed grapevines, the initial base year value for the replacement grapevines shall be the base year value of the removed grapevines factored to the lien date of the first taxable years of the replacements vines.

(Ord. 1527 § 1(part), 2001)

For purposes of this chapter, replacement grapevines are substantially equivalent to removed grapevines if the replacement grapevines are a type similar to, and are planted at a density similar to, the removed grapevines.

(Ord. 1527 § 1(part), 2001)

The assessment authorized by this chapter shall apply only if the county agricultural commissioner certifies in writing that phylloxera infestation is the sole cause necessitating removal of the existing grapevines.

(Ord. 1527 § 1(part), 2001)