Humboldt County Municipal Code Ch. 2 Low Value Property Assessments

Sections: Supplemental Assessments. Escape Assessments.

The Humboldt County Code is current through Ordinance 2788, passed May 12, 2026. Disclaimer: The Office of the County Counsel has the official version of the Humboldt County Code. Users should contact the Clerk of the Board’s office for ordinances passed subsequent to the ordinance cited above. County Website: humboldtgov.org County Telephone: (707) 445-7236 Hosted by General Code. 752-1. Supplemental Assessments. (a) The Assessor may cancel any supplemental assessment where that assessment would result in an amount of taxes due which is less than the cost of assessing and collecting them. No supplemental assessment shall be canceled pursuant to this section if the amount of taxes resulting from that supplemental assessment would exceed the amount allowed by section 75.55 of the Revenue and Taxation Code. (Ord. 2514, § 2, 3/11/2014) (b) Notwithstanding this section, no taxable real property shall be exempt from property taxes assessed on the lien date, as provided in section 2192 of the Revenue and Taxation Code, unless the property is otherwise exempt under Division 1 of the Revenue and Taxation Code. (Ord. 2514, § 2, 3/11/2014) 752-2. Escape Assessments. The Assessor shall not make an escape assessment of an appraisal unit where that assessment would result in an amount of taxes due which is less than the cost of assessing and collecting them. This section shall not apply to any escape assessment of an appraisal unit if the amount of taxes resulting from the escape assessment would exceed the amount allowed by section 531.9 of the Revenue and Taxation Code. (Ord. 2514, § 2, 3/11/2014)

Division 1 – Division 2 –