§ 21-123. Exemption.

Latest version.

Persons having ownership of more than five (5) parcels of undeveloped property within the unincorporated area of the County of Butte may apply for a tax exemption on those undeveloped parcels above five which are under a single ownership. The treasurer-tax collector, in cooperation with the auditor-controller and the public health director, is authorized and directed to establish an exemption application and procedure to become effective as soon as feasible and in the meantime to establish a refund application and procedure.

(Ord. No. 3357, § 1, 10-14-97)

                    
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