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RESOLUTION OF THE BOARD OF SUPERVISORS OF THE COUNTY OF BUTTE
REGARDING ENROLLMENT AND APPEAL OF ESCAPE ASSESSMENTS
WHEREAS, Escape assessments are retroactive assessments levied in a later year intended to rectify omissions
or errors in the original assessment of taxable property; and,
WHEREAS, an assessment made outside of the regular assessment period is not effective for any purpose,
including its review, equalization and adjustment by the county board, until the assessee has been notified thereof
personally or by United States mail at the assessee's address as contained in the official records of the county assessor;
and,
WHEREAS, California Revenue and Taxation Code Section 1605 (c) permits a county board of supervisors to
require that the application for reduction pursuant to subdivision (a) of Section 1603 be filed with the clerk no later than
60 days after the date of mailing printed on the tax bill or the postmark therefor,whichever is later; and,
WHEREAS, counties in which the board of supervisors has adopted the provisions of Revenue and Taxation code
1605 (c), receipt by the assessee of a tax bill based on that assessment shall suffice as the notice; and,
NOW,THEREFORE, BE IT RESOLVED by the Butte County Board of Supervisors, that in regard to escape
assessments, the application for reduction pursuant to Section 1603 (a) of the California Revenue and Taxation Code
shall be filed with the clerk no later than 60 days after the date of mailing printed on the tax bill or the postmark
therefor, whichever is later, in accordance with Section 1605 (c) of the California Revenue and Taxation Code.
PASSED AND ADOPTED by the Butte County Board of Supervisors this 19th day of May, 2015 by the following vote:
AYES: Supervisors Connelly, WahI, Kirk, Lambert and Chair Teeter
NOES: None
ABSENT: None
NOT VOTING: None
l_-
DOUG TEETER, Chair
Butte County Board of Supervisors