HomeMy WebLinkAbout85-002a~,' : ~ ` ~ CO ~ f!JT'Y Y~.F BUTTS, ~Y~=Afi'E OF CA~I~ ~~ Rl~! IA
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~esajufion No. s5-02
RESOLUTION EXEMPTING FROM FROFERTY TAX ALL PERSONAL
PROPERTY WITH A FULL VALUE OF LESS THAN OR EQUAL TO
$looo.oo
WHEREAS, Revenue and Taxation Code Section 155.20 provides
that the Board of Supervisors may exempt from property tax all
personal property with a full value so low that, if not exempt,
the total taxes, special assessments and applicable subventions
would amount to less than the cost of assessing and collecting
the taxes; and
WHEREAS, Revenue and Taxation Code Section 155,24 further
provides that the Board of Supervisors sha11 determine at what
Level of exemption the costs of assessing the property and
collecting the taxes exceeds the proceeds to be collected; and
WHEREAS, it is the desire of the county to operate the
property tax system as efficiently and as fairly as possible.
NOW THEREFORE BE TT RESOLVED by the Board of Supervisors,
County of Butte, State of California, that said Board determines
that the cost of assessing and collecting personal property
taxes, where the full value of the property is equal to or less
than X1,000.00, exceeds the proceeds to be collected. Therefore,
beginning with Fiscal Year 1985/1986, all such personal property
on the Unsecured .Tax Roll is exempted from property taxes.
BE IT FURTHER RESOLVED that the exemption shall apply
equally to all classes of personal property on the Unsecured Tax
Rall except those properties enumerated in Section 52 of the
Revenue and Taxation Code of the State of California.
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PASSED AND ADOPTED by the Board of Supervisors this 15th day
o f Januar , 19 85 , by the following vote
AYES: Supervisors Dolan, Mclnturf, N3cLaughlin, Wheeler and Chairman
Fulton
NOES : None
ABSENT : None
NOT VOTING : None
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L N FULTON, Chair
Butte County Board of Supervisors
ATTEST:
MARTIN J. NTCHOL , Chief Administrative Officer
and clerk of the~Board of Supervisors
By:
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