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ORDINANCE NO. 94- 57
(An Ordinance of the Board of Supervisors of Contra Costa County Authorizing the
Cancellation of De Minimus Supplemental Assessments)
The Contra Costa County Board of Supervisors ORDAINS as follows:
ARTICLE I. PURPOSE AND INTENT. It is the purpose of this Ordinance to
implement Subsection (b) of Revenue and Taxation Code Section 75.55 to authorize
the Assessor to cancel supplemental assessments when the costs of processing and
collecting such assessments would be greater than the tax revenues realized
therefrom.
ARTICLE II. ASSESSOR'S CANCELLATION OF DE MINIMUS VALUE
ASSESSMENTS. The Assessor is authorized to cancel any supplemental assessment
when, in his opinion, the cost of assessing and collecting the taxes on such
assessment will exceed the tax revenues collected therefrom; provided, however, that
no supplemental assessment may be cancelled where the taxes resulting from the
assessment would exceed $20 per year or, in the case of assessments on eligible
mobilehome accessories as defined in Subsection (d) of Revenue and Taxation Code
Section 75.55, the amount of$50 per year.
ARTICLE 111. SUPERCEDING PRIOR AUTHORIZATION. This Ordinance
supercedes any prior Resolution or Ordinance authorizing cancellation of de minimus
supplemental assessments.
ARTICLE IV. EFFECTIVE DATE. This Ordinance shall become effective 30
days after adoption by the Board of Supervisors and within 15 days of passage shall be
published once, with the names of Supervisors voting for and against it, in the Contra
Costa Times, a newspaper of general circulation published in this County.
PASSED AND ADOPTED at a regular meeting of the Board of Supervisors, County of
Contra Costa, State of California, on 'September:-13, 1994 by the following vote:
AYES: Supervisors Smith, Bishop, DeSaulnier, Torlakson and Powers
NOES: None
ABSENT: None
Board Chair
ATTEST: PHIL BATCHELOR, Clerk of the
Board Su isors n County Administrator.
By:
De uty
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FAX MEMORANDUM
°" .• CLERK, OF THE BOARD OF SUPERVISORS
J CON'T'RA COSTA COUNTY
t 651 Pine Street, Room 106
• � Martinez, California 94553
Phone (415) 646-2371; FAX 646-1059
DATE: (o
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ORDINANCE NO. 94- 57
(An Ordinance of the Board of Supervisors of Contra Costa County Authorizing the
Cancellation of De Minimus Supplemental Assessments)
The Contra Costa County Board of Supervisors ORDAINS as follows:
ARTICLE 1. PURPOSE AND INTENT. It is the purpose of this Ordinance to
implement Subsection (b) of Revenue and Taxation Code Section 75.55 to authorize
the Assessor to cancel supplemental assessments when the costs of processing and
collecting such assessments would be greater than the tax revenues realized
therefrom.
ARTICLE II. ASSESSOR'S CANCELLATION OF DE MINIMUS VALUE
ASSESSMENTS. The Assessor is authorized to cancel any supplemental assessment
when, in his opinion, the cost of assessing and collecting the taxes on such
assessment will exceed the tax revenues collected therefrom; provided, however, that
no supplemental assessment may be cancelled where the taxes resulting from the
assessment would exceed $20 per year or, in the case of assessments on eligible
mobilehome accessories as defined in Subsection (d) of Revenue and Taxation Code
Section 75.55, the amount of$50 per year.
ARTICLE III. SUPERCEDING PRIOR AUTHORIZATION. This Ordinance
supercedes any prior Resolution or Ordinance authorizing cancellation of de minimus
supplemental assessments.
ARTICLE IV. EFFECTIVE DATE. This Ordinance shall become effective 30
days after adoption by the Board of Supervisors and within 15 days of passage shall be
published once, with the names of Supervisors voting for and against it, in the Contra
Costa Times, a newspaper of general circulation published in this County.
PASSED AND ADOPTED at a regular meeting of the Board of Supervisors, County of
Contra Costa, State of California, on Sepbember 13,_1994 by the following vote:
AYES: Supervisors Smith, Bishop, DeSaulnier, Torlakson and Powers
NOES: None
Thomas M. Powers
ABSENT: None
*Board Chair
ATTEST: PHIL BATCHELOR, Clerk of the
Boar f Sup isors d County Administrator
By: Ann Cervelli
D puty
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