HomeMy WebLinkAbout79-026WNEREAS, California Constitution Article XIII, Section 7 and
Revenue a~d Taxation Code Section ~55.20 provide that on or before
February 14 of each year the Board of Supervisors may exempt from property
tax for the next succeeding fiscal year all proper~y with a full value so
low that, if not exempt, the total taxes, s~ecial assessments and app7icable
subventions on the property wau~d amount to less than the cost of assessing
and col1ecting ~hem; artd
WHER£AS, ~he Butte County Assessor, Auditor-Controller and Treasurer-
Tax Collector have infar~ned this Board that in Butte County it will cost more
to process the appraisal and tax collection functions on property with a full
va7ue of less than $400 than would be col~ected in ~otal taxes, special
assessments and applicable subventions from such property.
NOW, THERE~ORE, B~ Z7 RESOLVED that pursuant to the authority
granted by Califnrnia Constitution, Article XIII, Section 7 and Revenue and
Taxation Code Section 155.20 the Butte County Board of Supervisors does hereby
exempt from property taxation for the 1979-80 fiscal year a11 rea7 property in
the County with a full value of less than $400, and finds that a~ that level
of exemption the costs of assessing the property and collecting taxes,
assessments and subventions on sUCh property wauld exceed the proceeds to be
coiiected.
PASSED AND AQOPTED at a regular meeting of the Board of Supervisors
of the County of Sutte, State of California, on the 6th day of February ,
1979, by the ~ollowing vote:
AY~S: Supexvisors Dolan, Moseley~ Wheeler~ Winston and Chairman Lemke
NOES; Nore
ABSENT: None
J
ROBERT E. LEP9 E, Chairman of the
A77EST: Board of Supervisors
CLARK A. NELS6N, County CZerk and
ex-officio Clerk of the Board
BY ~~ .~r -~C id=c~~-.-.
R~SOLUTION EXEMPTING FROM PROPER7Y 7AXATION FOR TNE
1979-80 FISCAL YEAR ALL REAL PROPER7Y IN THE COUNTY
WITH A FULL VALUE OF L~SS THAN $400