§ 5.13.040 AUTHORIZATION TO CANCEL LOW VALUE SUPPLEMENTAL ASSESSMENTS.
   The assessor is authorized, pursuant to Cal. Revenue and Taxation Code § 75.55(b), to cancel any supplemental assessment where the assessment would result in an amount of taxes due which is less than the cost of assessing and collecting them. In no event would any supplemental assessment be cancelled if the amount of taxes resulting from the supplemental assessment would exceed $50.
(Ord. 877, § 1(part))