Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2010
 

Revenue and Taxation Code

Property Taxation

Part 0.5. Implementation of Article XIII A of the California Constitution

Chapter 3.5. Change in Ownership and New Construction After the Lien Date

Article 6. Collection of Supplemental Taxes*

Section 75.55

75.55. Refunds. [Repealed by Stats. 1984, Ch. 946, in effect September 10, 1984.]

75.55. Cancellation; exemption. (a) A county board of supervisors may, by ordinance, provide for the cancellation of any supplemental tax bill in which the amount of taxes to be billed is less than the cost of assessing and collecting them. In no event shall any supplemental tax bill be canceled pursuant to this subdivision if the amount of taxes on that bill exceeds fifty dollars ($50).

(b) Except where a county board of supervisors has adopted an ordinance pursuant to subdivision (a), a county board of supervisors may, by ordinance, provide for the cancellation by the assessor of 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 canceled pursuant to this subdivision if the amount of taxes resulting from that supplemental assessment would exceed fifty dollars ($50).

(c) Notwithstanding this section, no taxable real property shall be exempt from property taxes assessed on the lien date, as provided in Section 2192, unless the property is otherwise exempt under this division.

History.—Added by Stats, 1986, Ch. 1457, effective January 1, 1987. Stats. 1990, Ch. 1494, in effect September 30,1990, added subdivision (b) and relettered former subdivision (b) as (c). Stats. 1991, Ch. 441, in effect January 1, 1992, added ", or fifty dollars . . . accessories" after "($20)" in the second sentences of subdivisions (a) and (b), and added subdivision (d). Stats. 1996, Ch. 800, in effect January 1, 1997, substituted "that" for "which" in subdivisions (b) and (c), and added "or on the supplemental roll as an unsecured assessment" after "unsecured roll" in the first sentence of subdivision (c). Stats. 2002, Ch. 775 (SB 2092), in effect January 1, 2003, substituted "assessing and collecting them" for "administration" after "the cost of" in the first sentence and deleted "twenty dollars ($20), or" after "that bill exceeds" and deleted "in the case of eligible mobilehome accessories" after "fifty dollars ($50)" in the second sentence of subdivision (a); substituted "them" for "those taxes" after "asssessing and collecting" in the first sentence and deleted "twenty dollars ($20), or" after "assessment would exceed" and deleted "in the case of eligible mobilehome accessories" after "fifty dollars ($50)" in the second sentence of subdivision (b); and deleted former subdivision (d) which provided that "For purposes of this section, 'eligible mobilehome accessories' means mobilehome accessories, as defined in Section 18008.5 of the Health and Safety Code, with a base year value or full value of five thousand dollars ($5,000) or less, that are installed on or added to mobilehomes purchased prior to July 1, 1980, and subject to vehicle license fees pursuant to Part 5 (commencing with Section 10701) of Division 2."

* Article 6 Heading was amended by Stats. 1984, Ch. 946, in effect September 10, 1984.