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RESOLUTION EXEMPTING FROM PROPERTY TAX ALL REAL AND PERSONAL
PROPERTY WITH A BASE YEAR VALUE OR FULL VALUE EQUAL TO OR LESS
THAN $2000.00
WHEREAS, Revenue and Taxation Cade Section 155.20 provides that
the Board of Supervisors may exempt from tax all real and personal
property with a full value so low that, if not exempt, the total
taxes, special assessments and applicable subventions on the
property would amount to less than the cost of assessing and
collecting them; and
WHEREAS, Revenue and Taxation Cade Section 155.20 further
provides that the Board of Supervisors shall 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 IT RESOLVED by the Board of Supervisors,County
of Butte, State of California, that the cast of assessing and
collecting real and personal property taxes, where the base year value
or full value of the property is equal to or less than $2,000.00 (Two
Thousand dollars), exceeds the proceeds to be collected. Therefore,
beginning with Fiscal Year 1994-95, and continuing in effect far
succeeding fiscal years, all such real and personal property on
either the Secured or Unsecured tax roll is exempted from property
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taxes. This exemption does not apply to real or personal properties
enumerated in Section 52 of the Revenue and Taxation Code.
BE IT FURTHER RESOLVED, that the Assessor is authorized to exempt
such real and personal properties from enrollment on the. tax rolls.
BE IT FURTHER RESOLVED, that Resolution 85-02 is superseded by
this Resolution beginning with Fiscal Year 1994-95.
PASSED AND ADOPTED by the Butte County Board of Supervisors this
26th day of October 1993, by the following vote:
AYES• Supervisors Meyer, Dolan, McL aughlin, Thomas and Chair Houx
NOES : None
ABSENT: None
NOT VOTING: None
MARY ANNE ROUX, Chair of the
Butte County Board of Supervisors
ATTEST:
JOHN S. BLACKLOCK
Chief Administrative Officer
and Clerk of the Board
BY _ - ~
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