Sutter County Municipal Code Ch. 160 Low Value Supplemental and Escape Assessments

This ordinance shall be known and may be cited as the "Low Value Supplemental and Escape Assessments Ordinance."

This ordinance is enacted pursuant to the provisions of California Revenue and Taxation Code sections 75.55 and 531.9.

(a) It is the intent of this chapter to preserve and protect the Sutter 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 also the intent of this chapter to preserve and protect the Sutter 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.

Except where the context otherwise requires, the following definitions shall govern the construction of this chapter:

Assessor means the Sutter County Assessor.

Board of Supervisors or Board means the Sutter County Board of Supervisors.

County means the County of Sutter, a political subdivision of the State of California.

Low value supplemental assessment means a supplemental assessment that would result in tax revenue in an amount less than the cost of assessment and collection but in no event shall any such supplemental assessment be cancelled pursuant to this ordinance if the amount of taxes resulting from the supplemental assessment would exceed fifty dollars ($50.00).

Low value escape assessment means 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. In no event may the ordinance apply to any escape assessment of an appraisal unit if the amount of taxes resulting from the escape assessment would exceed fifty dollars ($50.00).

Pursuant to Revenue and Taxation Code section 75.55(b), the assessor is authorized to cancel any supplemental assessment 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 shall any supplemental assessment be cancelled pursuant to this ordinance if the amount of taxes resulting from the supplemental assessment would exceed fifty dollars ($50.00).

Pursuant to California Revenue and Taxation Code section 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 fifty dollars ($50.00).

(Ord. 1588, Sec. 1; March 25, 2014)