Chapter 4.50
ADMINISTRATIVE CANCELLATION OF CERTAIN SUPPLEMENTAL TAX BILLS AND PROHIBITION ON CERTAIN ESCAPE ASSESSMENTS

Sections:

4.50.010    Auditor authorized to administratively cancel certain supplemental tax bills.

4.50.020    Prohibition on certain escape assessments.

4.50.010 Auditor authorized to administratively cancel certain supplemental tax bills.

Pursuant to Revenue and Taxation Code Sections 75.55(a) and 4986.8, the Auditor-Controller-Treasurer-Tax Collector is authorized to cancel supplemental tax bills when the amount of taxes to be billed is less than the cost of assessing and collecting them. In no event shall any supplemental tax bill be canceled pursuant to this section if the amount of taxes on that bill exceeds $50.00. [Ord. 5291 § 12, 2019; Ord. 4742 § 1, 2003; Ord. 4736 § 1, 2003; Ord. 3870 § 1, 1987].

4.50.020 Prohibition on certain escape assessments.

Pursuant to Revenue and Taxation Code Section 531.9, 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 does not apply to any escape assessment of an appraisal unit if the amount of taxes resulting from the escape assessment would exceed $50.00. [Ord. 5291 § 12, 2019].