Chapter 3.52
ASSESSMENT OF REPLACEMENT VINES--PHYLLOXERA

Sections:

3.52.010    Base year value of replacement vines.

3.52.020    Substantially equivalent grapevines.

3.52.030    Certifications by agricultural commissioner.

3.52.010 Base year value of replacement vines.

When grapevines which are less than fifteen years old are removed solely as a result of phylloxera infestation, and when substantially equivalent grapevines are planted on the same parcel as the removed grapevines, the initial base year value for the replacement grapevines shall be the base year value of the removed grapevines factored to the lien date of the first taxable years of the replacements vines.  (Ord. 1527 §1(part), 2001).

3.52.020 Substantially equivalent grapevines.

For purposes of this chapter, replacement grapevines are substantially equivalent to removed grapevines if the replacement grapevines are a type similar to, and are planted at a density similar to, the removed grapevines.  (Ord. 1527 §1(part), 2001).

3.52.030 Certifications by agricultural commissioner.

The assessment authorized by this chapter shall apply only if the county agricultural commissioner certifies in writing that phylloxera infestation is the sole cause necessitating removal of the existing grapevines.  (Ord. 1527 §1(part), 2001).