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(a) The Assessor Clerk is authorized to exclude eligible mobile home accessories from assessment as described in Sections 75.55 and 155.20 of the California Revenue & Taxation Code.
(b) The provisions of this section shall be applicable to mobile home accessories with a base year value of $5,000 or less that are installed on or added to mobile homes purchased prior to July 1, 1980, and subject to vehicle license fees; and, when the cost of assessment, collection and public contact exceeds the property tax revenue generated.
(Added by Ord. No. 1766 (N.S.), adopted 4-29-58; and repealed by Ord. No. 7308 (N.S.), effective 7-2-87; added by Ord. No. 8062 (N.S.), effective 6-4-92; amended by Ord. No. 8673 (N.S.), effective 5-23-96)
State law reference(s) -- Exemption from mobilehome assessments, Revenue & Taxation Code, §§ 75.55, 155.20.
(a) Pursuant to Revenue and Taxation Code Section 155.20, all personal property, mining claims, and possessory interests with a full value of $5,000 or less shall be exempt from property tax.
(b) Pursuant to Revenue and Taxation Code Section 155.20, all mobilehome accessories of $5,000 or less that are installed on mobilehomes subject to vehicle license fees and purchased prior to July 1, 1980 shall be exempt from property tax.
(c) The exemptions provided for in these sections are based upon the Board of Supervisors‘ determination that all personal property, mining claims, and possessory interests with a full value of $5,000 or less; and, mobilehome accessories with a full value of $5,000 or less that are installed on mobilehomes subject to vehicle license fees and purchased prior to July 1, 1980 are so low that, if not exempt, the total taxes, special assessments and applicable subventions on the property would amount to less than the cost of assessing and collecting said taxes, assessments and subventions.
(Added by Ord. No. 7731 (N.S.), effective 4-5-90; amended by Ord. No. 7899 (N.S.), effective 5-30-91; amended by Ord. No. 8411 (N.S.), effective 7-7-94; amended by Ord. No. 8615 (N.S.), effective 1-4-96)
State law reference(s) -- Exemptions, Revenue & Taxation Code, § 155.20.
The Assessor Clerk may allocate space in the Recorder Clerk’s Office to any title company, escrow company, abstract company or other corporation firm or individual whose legitimate business activities require frequent access to the official records of the County. Such space shall be allocated by written permit issued upon the filing of a written application which shall specify:
(1) The name of the applicant.
(2) The nature of the applicant‘s business.
(3) The amount of space requested.
(4) The number of employees to use such space and the hours per day and week during which such employees will be present.
(5) The furnishings, including desks, telephones, typewriters and photographic equipment, proposed to be installed.
Any refusal by the Assessor Clerk to grant such permit may be reviewed by the Board of Supervisors. The Assessor Clerk may on ten days written notice revoke any permit which revocation may be reviewed by the Board of Supervisors.
(Added by Ord. No. 8673 (N.S.), effective 5-23-96)
It shall be unlawful for any person to engage in the private practice of law or to act as a notary public in the office of the Assessor Clerk, provided that this section shall not be construed to prevent any attorney or notary public from consulting the official records.
It shall be unlawful for any permittee under Section 425 [Section 88.1) or employee of such permittee to transact business with or consult with clients or with the public in the office of the Assessor Clerk.
(Added by Ord. No. 8673 (N.S.), effective 5-23-96)
Every employee of any person, firm or corporation holding and using a permit granted under Section 425 [Section 88.1] hereof shall wear at all times while present in the office of the Assessor Clerk a badge clearly and legibly identifying the name of the permittee employing such person.
(Added by Ord. No. 8673 (N.S.), effective 5-23-96)
The Assessor Clerk shall have the authority to make and publicly post rules and regulations respecting the use of the office of the Assessor Clerk by the public and by persons, firms and corporations holding permits under Section 425 [Section 88.1] hereof. Such rules and regulations shall be filed with the Board of Supervisors and shall be effective when approved by resolution of the Board.
(Added by Ord. No. 8673 (N.S.), effective 5-23-96)
(a) All notices of non-renewal for land conservation contracts served pursuant to the Williamson Act (Gov. Code, p 51200 et. seq) shall be recorded with the Recorder Clerk of the County of San Diego as specified herein.
(b) Government Code Section 51245 requires written notices of non-renewal to be served by property owners on the County at least ninety (90) days prior to the renewal date specified in the land conservation contract in order for the notice to effectively prevent automatic renewal of the contract on the renewal date; written notices of non-renewal served by the County on property owners must be served at least sixty (60) days prior to the renewal date specified in the contract in order for the notice to effectively prevent automatic renewal of the contract on the renewal date.
(c) Following service of notices of non-renewal pursuant to Government Code Section 51245, a Certificate of Service of Notice of Non-Renewal,” in a form prepared by the County, shall be recorded with the Recorder Clerk. Such certificate shall indicate the date the notice of non-renewal was served pursuant to Government Code Section 51245, and shall contain an acknowledgement of receipt thereof by the party served.
(Added by Ord. No. 8673 (N.S.), effective 5-23-96)
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