All words used in the present tense shall include the future tenses, and all words in the singular shall include the plural. Except where the context otherwise requires, the following definitions shall govern the construction of this chapter:
ASSESSOR. The San Benito County Assessor.
BOARD OF SUPERVISORS or BOARD. The San Benito County Board of Supervisors.
COUNTY. The County of San Benito, a political subdivision of the State of California.
LOW VALUE ESCAPE ASSESSMENT. An escape assessment or any appraisal unit that would result in tax revenue in an amount less than the cost of assessment and collection, but in no event in an amount of tax revenue of $50 or more.
LOW VALUE SUPPLEMENTAL ASSESS- MENT. A supplemental assessment that would result in tax revenue in an amount less than the cost of assessment and collection, but in no event in an amount of tax revenue of $50 or more.
(Ord. 877, § 1(part))