§ 21-147. Exemption.

Latest version.

Persons having ownership of more than five (5) parcels of undeveloped property within the CSA 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 such other county officer or department as designated by the board of supervisors, is authorized and directed to establish an exemption application and procedure to become effective as soon as feasible.

(Ord. No. 3436, § 1, 7-14-98)

                    
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