HomeMy WebLinkAboutMINUTES - 01111994 - 1.59 i SRS
RESOLUTION OF THE
BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA
SUBJECT: In the Matter of Exempting )
Mobilehome Accessories from ) RESOLUTION NO. 94/31
Property Tax Assessment )
The Board of Supervisors of Contra Costa County resolves that:
1 . Revenue and Taxation Code section 155 . 20 authorizes this Board
to exempt from property taxation mobilehome accessories, as
defined in Health and Safety Code section 18008 . 5, that meet
the following criteria:
a. Installed on or added to mobilehomes that were purchased
prior to July 1, 1980, and
b. Subject to vehicle license fees under Revenue and
Taxation Code section 10701 et. seq. , and
C. Having a base year value or full value of five thousand
dollars ( $5000) or less .
2 . The Assessor has recommended that this Board adopt this
exemption because of the cost and practical problems of
finding and enrolling such items and because of the relatively
insignificant loss of revenue from such an exemption.
3 . This Board hereby exempts mobilehome accessories meeting the
foregoing criteria.
4 . This exemption will become effective for the fiscal year
beginning the first of July, if adopted by the first day of
March preceding the start of the fiscal year.
5 . This Resolution and the exemption it affords shall remain in
effect until revised or rescinded by this Board.
Passed and adopted on JANUARY 11, 1994 by the following
vote:
YES: Supervisors Powers, Bishop, McPeak and Torlakson
NOES: NONE
ABSENT: Supervisor Smith
I hereby certify that this is a true and correct copy of
ABSTAIN: NONE an action taken and entered on the minutes of the
Board of Supervisors on the date shown.
ATTESTED: I I A 12 q 1
PHIL SWCHELOR.C14k of the Board
of Supervisors and County Administrator
gy . C Deputy
cc: Assessor
Treasurer - Tax Collector
CAO
CDD
RESOLUTION N0. 94/31