§ 3.21.050. No escape assessments.

(a)

The board of supervisors hereby finds as follows: When the amount of an escape assessment is so small that it results in a tax liability of fifty dollars or less, it is not economical to enroll the escape assessment because the amount of taxes is outweighed by the cost of assessing and collecting the taxes.

(b)

Therefore, pursuant to Revenue and Taxation Code Section 531.9, effective immediately upon the effective date of the ordinance codified in this chapter, the board of supervisors hereby prohibits the county assessor from making any escape assessment of an appraisal unit where that assessment would result in taxes in the amount of fifty dollars or less.

(Ord. 3016 § 1 (part), 2003)