HomeMy WebLinkAboutMINUTES - 08161994 - 1.86 TO: BOARD SUPERV ORS `��` - Contra
FROM: JOHL 0 ASSESSOR t
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DATE: Aug 2, 1994 r'sT"=
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SUBJECT: ORDINANCE AUTHORIZING CANCELING DE MINIMUS SUPPLEMENTAL ASSESSMENTS
SPECIFIC REQUEST(S)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION
RECOMMENDATION:
Approve request for canceling De Minimus Supplemental Assessments.
FINANCIAL IMPACT:
Not processing nominal supplemental assessments will save the county time and
money.
REASON FOR RECOMMENDATION:
Currently the Assessor's Office prepares a supplemental assessment for any
reappraisable change in ownership or for the completion of new construction.
Section 75.55(b) of the Revenue and Taxation Code authorizes the Assessor's
Office to cancel supplemental taxes when the costs of processing and collecting
would be greater than the tax revenue realized.
Each assessment requires proper notification from the Assessor, a calculation
of taxes by the Auditor, and a bill from the Tax Collector. This process is
both expensive and time consuming. The Auditor and Tax Collector are in full
agreement with this proposal and all three departments look forward to the
passage of this ordinance.
- I
CONTINUED ON ATTACHMENT: YES SIGNATURE: IMITTEE
RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOAR C
APPROVE OTHER
SIGNATURE(S):
ACTION OF BOARD ON August 16 , 1994 APPROVED AS RECOMMENDED tea_ OTHER
IT IS BY THE BOARD ORDERED that. Ordinance No. 94-57 , authorizing the
cancellation of De Minimus Supplemental Assessments , is INTRODUCED,
reading waived, and September 13 , 1994 is set for adoption of same.
VOTE OF SUPERVISORS
1 HEREBY CERTIFY THAT THIS IS A TRUE
X UNANIMOUS(ABSENT ) AND CORRECT COPY OF AN ACTION TAKEN
AYES: NOES: AND ENTERED ON THE MINUTES OF THE BOARD
ABSENT: ABSTAIN: OF SUPERVISORS ON THE DATE SHOWN.
CC: Assessor ATTESTED August 16 , 1994
contact: Stephen Dawkins 313-7424 PHIL BATCHELOR,CLERK OF THE BOARD OF
County Counsel SUPERVISORS AND COUNTY ADMINISTRATOR
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M382 (10/88)
BY DEPUTY