Napa County Municipal Code Ch. 3.06 Low Value Escape Assessments

This chapter is adopted pursuant to the provisions of Section 531.9 of the California Revenue and Taxation Code which permits the board of supervisors to direct the assessor to stop processing low value escape assessments.

(Ord. 1224 § 1 (part), 2003)

A roll correction which modifies the value of the property in a prior year is called an "escape" assessment. The board of supervisors finds that the cost of assessing and collecting the taxes for an escaped assessment of an appraisal unit which would generate a tax bill of less than twenty dollars exceeds the amount of tax revenue generated.

(Ord. 1224 § 1 (part), 2003)

The assessor is prohibited from making 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 twenty dollars.

(Ord. 1224 § 1 (part), 2003)

The provisions of this chapter shall apply to the 2003/2004 fiscal year and each year thereafter.

(Ord. 1252 § 1, 2005: Ord. 1224 § 1 (part), 2003)