El Dorado County Municipal Code Ch. 3.33 Assessment of Grapevines Replaced as the Result of Phylloxera…

This chapter shall be known and may be referred to in all proceedings as the Assessment of Replacement Vines: Phylloxera Infestation or Pierce's Disease.

(Code 1997, § 3.33.010; Ord. No. 4619, 1-28-2003)

When grapevines that are less than 15 years old are removed solely as a result of phylloxera infestation or Pierce's Disease, 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 values of the removed grapevines factored to the lien date of the first taxable year of the replacement vines.

(Code 1997, § 3.33.020; Ord. No. 4619, 1-28-2003)

The following words, terms and phrases, when used in this chapter, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

Phylloxera means the insect designated Phylloxera vitifoliae.

Phylloxera infestation means that evidence shows that phylloxera is present.

Pierce's disease means the grapevine disease caused by the bacteria Xylella fastidiosa.

Substantially equivalent grapevines means the 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.

(Code 1997, § 3.33.030; Ord. No. 4619, 1-28-2003)

The assessment authorized by this chapter shall only apply if the County Agricultural Commissioner certifies in writing that phylloxera infestation or Pierce's Disease is the sole cause necessitating removal of the existing grapevines, the replacement grapevines are located on the same parcel as the replaced grapevines, and that the replacement grapevines are substantially equivalent to the grapevines that were replaced.

(Code 1997, § 3.33.040; Ord. No. 4619, 1-28-2003)