§ 3.21.060. Cancellation of supplemental assessments.

(a)

The board of supervisors hereby finds as follows: When the amount of a supplemental assessment is so small that it results in a tax liability of fifty dollars or less, it is not economical to enroll the supplemental 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 75.55, effective immediately upon the date this ordinance takes effect, the board of supervisors hereby authorizes the county assessor to cancel any supplemental assessment of an appraisal unit where that assessment would result in a taxes in the amount of fifty dollars or less.

(Ord. 3016 § 1 (part), 2003)