HomeMy WebLinkAbout80-014. , ~
WHEREAS, Assembly SiII 581 has been enacted as urgency
legislation, amending Revenue and Taxation Code §423, which provides
that the County Assessor ~ay charge a reasonable fee not to exceed
$20.00 per parcel. for determi.nation ot base-year value for
properties under Williamson A,ct contracts; and
WHEREAS, this Boazd finds that a$20.00 fee per Assesso~'s
parcel is reasonabZe under §110.1 of the Revenue and Taxation Code
as required by Assembly Bi11 581; an.d
WHEREAS, Revenue and Taxation Code §423, as amended,
provides that either party may prohibit the valuation of property,
under a Williamson Act contract, pursuant to §1.1.0.Z of the Revenue
and Taxation Code.
NOW, THEREFORE, BE IT RESOLVED by the Butte County Soard of
Supervisors as follows:
1. A fee of $20.00 per Assessor's parcel is hereby
es~ablished to cover the cost to th.e County Assessor of determining
the base-year value of property under a Ldz.lliamson Act contract
pursuant to Revenue and Taxation Code §~.10.1, and an additional
$20.00 fee per Assessor's parcel at such tizne when the established
base-year changes due to the addition of taxable improvements or
because of a ch,ange in ownership which requires a new base-year
valuation for tax purposes.
2. Unless fihe owner or owners of the propezty under the
Williamson Act coz~.tract to be valued first deposits the $20.00 fee
per Assessor's paxcel with the County Auditor, the Assessor i.s
expressly prohibited from determining base-year value pursuant to
IZevenue and Taxation Code §110.1 for the p~.rposes of implementing
Revenue and Ta~ation Code §423.
A RESOLUTION PRQVIDING A$20.00 FEE FOR
DETERMINATION OF BASE-YEAR VALUE OF'
OPEN-SPACE LAND UNDEit WILZIAMSON ACT
CONTRACT PURSUANT TO REVENUE AND
__ TAXA.TION CODE §110.1
PASSED AND ADOPTED by the Butte County Board of Supervisors
this 22nd day of January , 1980, by the following vote:
AYES: Supervisors Wheeler, Winston and Vice Chairman Moseley
NOES: Supervisor -olan
ABSENT: Chairman Lemke
NOT VOTING: None
Z- ~i~._~
BERTHA MOSET,EY, V~ e Chairin of the
Board of Supervisors
ATTEST:
CLARK A. NELSON, County C1erk/Recorder
and ex-officio CJ.erk of the Board
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2.