§ 160-050. AUTHORIZATION TO CANCEL LOW VALUE SUPPLEMENTAL ASSESSMENTS

Pursuant to Revenue and Taxation Code section 75.55(b), the assessor is authorized to cancel any supplemental assessment 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 shall any supplemental assessment be cancelled pursuant to this ordinance if the amount of taxes resulting from the supplemental assessment would exceed fifty dollars ($50.00).