Butte County |
Code of Ordinances |
Chapter 21. TAXATION |
Article IX. County Service Area 164 (Animal Control) Special Tax |
§ 21-120. Special tax authorization and limit.
The board of supervisors is authorized to levy a special tax each year on each parcel of real property within the CSA, except parcels of real property owned by a federal, state, or local agency, for the purpose stated in section 21-119 of this article. The special tax may be levied in an amount not to exceed five dollars ($5.00) per parcel of real property per year. The board shall set the rate of the special tax each year as provided in section 21-121 of this article, provided that in no year shall the tax exceed the maximum amount per parcel specified in this section.
(Ord. No. 3357, § 1, 10-14-97)