§ 3.21.020. Exemption of certain low value property from property tax.

(a)

The board of supervisors hereby finds that the total taxes, special assessments, and applicable subventions on the types of property exempted by subsection (b) of this section would amount to less than the cost of assessing and collecting them.

(b)

Pursuant to the authority of Revenue and Taxation Code Section 155.20, subject to the limitations stated in Sections 3.21.030 and 3.21.040, the board of supervisors hereby exempts from property tax, the following:

(1)

All real property with the exception of subsections (b)(3) through (b)(5) with a base year value less than, or equal to, two thousand five hundred dollars;

(2)

All personal property with a full cash value less than, or equal to, five thousand dollars;

(3)

All manufactured homes and associated accessories subject to local assessment with a full cash value less than, or equal to, five thousand dollars;

(4)

All possessory interests with a base year value less than, or equal to, five thousand dollars except as otherwise provided in the next subsection with respect to possessory interests for a temporary or transient use; and

(5)

All possessory interests, for a temporary or transient use, in a publicly owned fairground, fairground facility, convention facility, or cultural facility, with a base year value less than, or equal to, fifty thousand dollars.

(Ord. 3016 § 1 (part), 2003)