Mariposa County Municipal Code § 3.20 Revenue And Finance

When payment of the total amount of taxes due on escaped assessments in the year of discovery would constitute a hardship on the assessee, the assessee may make three (3) equal payments over a period of three (3) years.

1. Definition of Hardship. For the purposes of this chapter, a "hardship" may be assumed when the taxes levied represent a combination of the current year and any years prior to the current year.

2. Payments shall be made to the Mariposa County tax collector in three (3) equal amounts, one (1) installment each year.

HISTORY Adopted by Ord. 391 Sec. 1 on 4/28/1975 3.20.020 Separate Public Record To Be Kept By County Tax Collector A separate public record shall be maintained in the office of the tax collector listing the current status of all installment accounts authorized under this chapter. HISTORY

Adopted by Ord. 391 Sec. 2 on 4/28/1975

• 3.20.030 Applicability Of Chapter

This chapter shall apply only to taxes on escaped assessments in those instances when the error causing the escaped assessment was not that of the assessee. HISTORY Adopted by Ord. 391 Sec. 3 on 4/28/1975 3.24 Property Reassessment After Calamities 3.24.010 Purpose Of Chapter

• 3.24.020 Application For Reassessment 3.24.030 Verification Of Reassessment, Notification 3.24.040 Refunds

• 3.24.050 Reconstruction, Restoration, Repair 3.24.060 New Taxable Value