Pursuant to Cal. Revenue and Taxation Code § 531.9, the assessor is prohibited from making any escape assessment of an appraisal unit 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 would this prohibition apply to any escape assessment of an appraisal unit if the amount of taxes resulting from the escape assessment would exceed $50.
(Ord. 877, § 1(part))