San Benito County Municipal Code Ch. 5.13 Low Value Supplemental and Escape Assessments

Pursuant to the authority granted to it by the Cal. Revenue and Taxation Code §§ 75.55 and 531.9, the Board of Supervisors does enact this chapter, which shall be known and may be cited as the "Low Value Supplemental and Escape Assessments Ordinance."

(Ord. 877, § 1(part))

(A) It is the intent of this chapter to preserve and protect the San Benito County General Fund, from incurring costs in preparing supplemental tax assessments that would result in a net loss to the county, because the tax revenues to be generated would be less than the cost of assessing and collecting them.

(B) It is the further intent of this chapter to preserve and protect the San Benito County General Fund, from incurring costs in preparing escape assessments of appraisal units that would result in a net loss to the county, because the tax revenues to be generated would be less than the cost of assessing and collecting them.

(Ord. 877, § 1(part))

All words used in the present tense shall include the future tenses, and all words in the singular shall include the plural. Except where the context otherwise requires, the following definitions shall govern the construction of this chapter:

ASSESSOR. The San Benito County Assessor.

BOARD OF SUPERVISORS or BOARD. The San Benito County Board of Supervisors.

COUNTY. The County of San Benito, a political subdivision of the State of California.

LOW VALUE ESCAPE ASSESSMENT. An escape assessment or any appraisal unit that would result in tax revenue in an amount less than the cost of assessment and collection, but in no event in an amount of tax revenue of $50 or more.

LOW VALUE SUPPLEMENTAL ASSESS- MENT. A supplemental assessment that would result in tax revenue in an amount less than the cost of assessment and collection, but in no event in an amount of tax revenue of $50 or more.

(Ord. 877, § 1(part))

The assessor is authorized, pursuant to Cal. Revenue and Taxation Code § 75.55(b), to cancel any supplemental assessment where the assessment would result in an amount of taxes due which is less than the cost of assessing and collecting them. In no event would any supplemental assessment be cancelled if the amount of taxes resulting from the supplemental assessment would exceed $50.

(Ord. 877, § 1(part))

Pursuant to Cal. Revenue and Taxation Code § 531.9, the assessor is prohibited from making any 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. In no event would this prohibition apply to any escape assessment of an appraisal unit if the amount of taxes resulting from the escape assessment would exceed $50.

(Ord. 877, § 1(part))