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RESOLUTION OF THE BOARD OF SUPERVISORS OF THE COUNTY OF
BUTTE AUTHORIZING LOW-VALUE EXEMPTION FROM TAXATION
OF A TRANSITORY USE POSSESSORY INTEREST LOCATED IN A
PUBLICALLY-OWNED FAIRGROUND OR FAIRGROUND FACILITY
WHEREAS, transitory vendor and concessionaire use of publically-owned fairgrounds and
fairground facilities allows for important services to be provided to patrons of the Silver
Dollar Fair and the Butte County Fair on an annual basis; and
WHEREAS, such. transitory use constitutes a possessory interest and, under provisions of
the California Revenue and Taxation Code, is therefore taxable; and
WHEREAS, the valuation of these possessory interests is an indistinct assessment function
due to the difficulty of indentifying and annualizing the transitory rents paid by vendors and
concessionaires, many of whom are, or represent, non-profit organizations, and due to the
fact that the tax revenue from these possessory interests is less than the cost of assessing
and collecting taxes on this type of real property; and
WHEREAS, section 155.20 (b)(1} of the California Revenue and Taxation Code authorizes
a county board of supervisors to exempt from taxation all temporary or transitory
possessory interests having a base year value or full value of $50,000 or less, located in a
publically-owned fairground or fairground facility.
NOW THEREFORE, BE IT RESOLVED by the Butte County Board of Supervisors that,
pursuant to section 155.20 (b)(1) of the California Revenue and Taxation Cade, transitory
and temporary possessory interests located in a publically-owned fairground or fairground
facility shall be exempt from assessment and taxation.
AYES: Supervisors Connelly, Kirk, Josiassen, Yamaguchi, and Chair Dolan
NOES: None
ABSENT: None
NOT VOTING: None
JANE D ~ AN, Chair
Board of Supervisors
ATTEST:
STARLYN BROWN, Interim Chief Administrative Officer
and Clerk of, Bo~d ~ Supervisors
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