§ 21-1.5. No escape assessments where the tax is fifty dollars ($50.00) or less.

(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 ($50.00) 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 date the ordinance from which this section is derived takes effect, the assessor shall not make an escape assessment of an appraisal unit where that assessment would result in taxes in the amount of fifty dollars ($50.00) or less.

(Ord. No. 4101, § 1, 11-10-15)