Chapter 3.21 — LOW VALUE ASSESSMENTS AND PROPERTY TAX ON SUCH ASSESSMENTS

San Luis Obispo County Municipal Code · 2026-09 edition · updated 2026-09-30 · San Luis Obispo County

3.21.010 - Authority for enactment.¶

3.21.020 - Exemption of certain low value property from property tax.¶

3.21.030 - Exemption not applicable to Section 52 property.¶

3.21.040 - Tax years for which exemption available.¶

3.21.050 - No escape assessments.¶

3.21.060 - Cancellation of supplemental assessments.¶

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San Luis Obispo County Municipal Code

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