ORDINANCE NO. 833

                                                                             

AN ORDINANCE OF THE COUNTY OF RIVERSIDE PROHIBITING THE

 

 ASSESSOR FROM MAKING LOW VALUE ESCAPE ASSESSMENTS

                                                                               

 

The Board of Supervisors of the County of Riverside, State of California, Ordains as Follows:

 

Section 1. Revenue and Taxation Code Section 531.9 provides that the County Board of Supervisors may prohibit an assessor from making an escape assessment of an appraisal unit where that assessment would result in an amount of taxes due which is less that the cost of assessing and collecting them.

 

Section 2.  Pursuant to Revenue and Taxation Code section 531.9 the ordinance may not apply to any escape assessment of an appraisal unit if the amount of taxes resulting from the escape assessment would exceed fifty dollars ($50.00).

 

Section 3.  Pursuant to Revenue and Taxation Code section 531.9 the assessor shall not enroll an escape assessment of an appraisal unit where that assessment would result in an amount of taxes due which is less that the cost of assessing and collecting them unless the amount of taxes due from the escape assessment would exceed fifty dollars ($50.00).

 

Section 4.  This ordinance shall take effect thirty (30) days after its adoption.

 

Adopted:  833  Item 3.4 of 10/26/2004  (Eff.:  11/24/2004)