§ 160-040. DEFINITIONS

Except where the context otherwise requires, the following definitions shall govern the construction of this chapter:

Assessor means the Sutter County Assessor.

Board of Supervisors or Board means the Sutter County Board of Supervisors.

County means the County of Sutter, a political subdivision of the State of California.

Low value supplemental assessment means a supplemental assessment that would result in tax revenue in an amount less than the cost of assessment and collection but in no event shall any such supplemental assessment be cancelled pursuant to this ordinance if the amount of taxes resulting from the supplemental assessment would exceed fifty dollars ($50.00).

Low value escape assessment means an escape assessment of an appraisal unit where that assessment would result in an amount of taxes due which is less than the cost of assessing and collecting them. In no event may the ordinance apply to any escape assessment of an appraisal unit if the amount of taxes resulting from the escape assessment would exceed fifty dollars ($50.00).