Mendocino County Municipal Code Ch. 5.100 Williamson Act Assessments

Pursuant to authority contained in Revenue and Taxation Code Section 423.3, the following assessment scheme shall apply to the value of land enforceably restricted under the Williamson Act:

(A) Land specified in Subdivision (c) of Section 16142 of the Government Code shall be assessed at the value determined as provided in Section 423 but not to exceed a uniformly applied percentage of its base year value pursuant to Section 110.1 adjusted to reflect the percentage change in the cost of living not to exceed two percent (2%) per year. That percentage shall be seventy-five percent (75%).

(B) Prime commercial rangeland, as defined in Subdivision (c) of Section 423.3 of the Revenue and Taxation Code, shall be assessed at the value determined as provided in Section 423, but not to exceed a uniformly applied percentage of its base year value pursuant to Section 110.1, adjusted to reflect the percentage change in the cost of living not to exceed two percent (2%) per year. That percentage shall be eighty percent (80%).

(C) Land specified in Subdivision (d) of Section 16142 of the Government Code shall be assessed at the value determined as provided in Section 423, but not to exceed a uniformly applied percentage of its base year value pursuant to Section 110.1, adjusted to reflect the percentage in the cost of living not to exceed two percent (2%) per year. That percentage shall be ninety percent (90%).

For the purposes of this section "prime commercial rangeland" means rangeland which meets all of the following physical-chemical parameters:

(1) Soil depth of twelve (12) inches or more.

(2) Soil texture of fine sandy loam to clay.

(3) Soil permeability of rapid to slow.

(4) Soil with at least two and one half (2-½) inches of available water holding capacity in profile.

(5) A slope of less than thirty percent (30%).

(6) A climate with eighty (80) or more frost-free days per year.

(7) Ten (10) inches or more average annual precipitation.

(8) When managed at potential, the land generally requires less than seventeen (17) acres to support one animal unit per year.

(Ord. No. 3666 (part), adopted 1987; Ord. No. 4005 (part), adopted 1998.)

This Chapter shall only be operative for all the tax years commencing with the 1988-1989 tax year, unless terminated by action of the Board of Supervisors. This section is intended to be retroactive to include tax years 1991-1992, 1992-1993, 1993-1994, 1994-1995, 1995-1996, 1996-1997, 1997-1998.

(Ord. No. 3666 (part), adopted 1987; Ord. No. 4005 (part), adopted 1998.)