HomeMy WebLinkAbout4101 1 Ordinance No. 4101
2 AN ORDINANCE AMENDING CHAPTER 21, ENTITLED
"TAXATION, " OF THE BUTTE COUNTY CODE
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The Board of Supervisors of the County of Butte ordains as
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follows :
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Section 1 . Section 21-1.5 is hereby added to the Butte
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County Code to read as follows:
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21-1 . 5 - No escape assessments where the tax is fifty dollars or
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less .
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(a) The board of supervisors hereby finds as follows : When the
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amount of an escape assessment is so small that it results in a
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tax liability of $50 . 00 or less, it is not economical to enroll
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the escape assessment because the amount of taxes is outweighed
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by the cost of assessing and collecting the taxes .
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(b) Therefore, pursuant to Revenue and Taxation Code section
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531 . 9, effective immediately upon the date this ordinance takes
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effect, the assessor shall not make an escape assessment of an
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appraisal unit where that assessment would result in taxes in
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the amount of $50 . 00 or less .
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Section 2 . Authority. This ordinance is enacted pursuant to
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the authority granted to the Board of Supervisors by Revenue and
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Taxation Code section 531 . 9; Article I, Section 1 of the Butte
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County Charter; and Article XI, Section 7 of the California
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Constitution.
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Section 3. Severability. If any provision of this ordinance
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or the application thereof to any person or circumstances is for
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any reason held to be invalid by a court of competent
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jurisdiction, such provision shall be deemed severable and the
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1 invalidity thereof shall not affect the remaining provisions or
2 , other applications of the ordinance which can be given effect
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3 without the invalid provision or application thereof .
4 Section 4 . Effective Date and Publication. This ordinance
5 shall take effect 30 days after the date of its passage . The
6 ' Clerk of the Board of Supervisors is authorized and directed to
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7 1, publish this ordinance before the expiration of 15 days after
8 its passage. This ordinance shall be published once, with the
9 names of the members of the Board of Supervisors voting for and
10 against it, in the Chico Enterprise-Record, a newspaper of
11 icjeneral circulation published in the County of Butte, State of
12 California .
13 PASSED AND ADOPTED by the Board of Supervisors of the County of
14 Butte, State of California, on the 10th day of November, 2015, I
15 by the following vote:
16 1 AYES : Supervisors Connelly, Wahl, Kirk, Lambert and Teeter
NOES : None
17 . ABSENT: None
NOT VOTING: None
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19 DOUG TEETER, Chair of the
Butte County Board of
20 Supervisors
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22 11 ATTEST :
PAUL, HAHN, Chief Administrative Officer- II
23 and Clerk or - , Board
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