Lassen County Municipal Code Ch. 15.06 Exemption from Charges

The following conditions may be accepted as grounds for exemption from user-unit charges if they exist on the lien date:

(a) No television contained in the user-unit.

(b) Television sets contained in the user-unit(s) do not utilize the extended services.

(Ord. 444 § 2, 1980; Ord. 444-C § 2, 2001; Ord. 2017-013 § 4)

A specific line item identifying the county service area No. 1 user fee shall appear each year on the tax bill sent to all property owners who are shown on the most recent secured tax roll as being charged for television services within the county service area.

An exemption form shall be available from the county assessor. The completed exemption form must be received by the assessor no later than December 31 to remove the fee from the current roll. If not received by December 31, the fee will not be removed and the property owner will be responsible for the fee for that tax year.

If the exemption is timely claimed, the assessor will make a determination as to whether the exemption applies and if it does, the listed parcel will be removed from the county service area No. 1 fee listing. Only one exemption is required and will need to be renewed every five years. After the expiration of the exemption, the parcel will be added back to the county service area No. 1 fee listing if the exemption is not renewed. If the parcel is sold, the parcel will be added back to the county service area No. 1 fee listing upon change in ownership.

If an exemption is timely claimed and denied by the assessor, the property owner will be afforded an opportunity to appeal such denial to the board of supervisors, or a hearing officer designated by the board of supervisors.

(Ord. 444-B § 4, 2001; Ord. 2017-013 § 4; Ord. 444-C § 3, 2001)