Section
Property Tax
32.001 Title
32.002 Authority establishing property tax subchapter
32.003 Purpose and general policy
32.004 Imposition of single payment
32.005 Administrative procedures
32.006 Effective date
County Gross Receipts Tax
32.020 Imposition of tax
32.021 General provisions
32.022 Specific exemptions
32.023 Dedication
32.024 Effective date
County Regional Transit Gross Receipts Tax
32.025 Imposition of tax
32.026 General provisions
32.027 Specific exemptions
32.028 Dedication
32.029 Effective date
Environmental Service Gross Receipts Tax
32.035 Imposition of tax
32.036 General provisions
32.037 Specific exemptions
32.038 Dedication of funds
32.039 Effective date
Health Care Gross Receipts Tax
32.050 Imposition of tax
32.051 General provisions
32.052 Specific exemptions
32.053 Dedication of funds
32.054 Effective date
Fire Protection Excise Tax
32.070 Title
32.071 Intent
32.072 Imposition of tax
32.073 General provisions
32.074 Specific exemptions
32.075 Dedication
32.076 Effective date
County Correctional Facility Gross Receipts Tax
32.090 Imposition of tax
32.091 General provisions
32.092 Specific exemptions
32.093 Dedication
32.094 Effective date
Countywide Emergency Communications and Emergency Medical and Behavioral Health Services Tax
32.100 Imposition of tax
32.101 General provisions
32.102 Specific exemptions
32.103 Dedication
32.104 Effective date
Harmless Gross Receipts Tax
32.120 Imposition of tax
32.121 General provisions
32.122 Specific exemptions
32.123 Dedication
32.124 Effective date
PROPERTY TAX
It is hereby declared that the purpose of this subchapter shall be to provide for the most cost-effective method for the collection of property taxes and that the policy of Valencia County shall be:
(A) To allow the Treasurer to require annual tax payments for all property tax bills of $10 or less.
(B) To require that property tax assessments of $10 or less be due and payable in a single payment on or before December 6, of each year in which the tax bill was prepared and mailed.
(C) To require that all tax assessments of $10 or less be declared delinquent if not paid on or before December 6, in the year in which the tax bill was prepared and mailed.
(Ord. 84-3, passed 9-12-1983) Penalty, see § 10.99
(A) Every person, corporation, partnership, association or entity holding title or claim of right in any taxable property within Valencia County on which is assessed an annual property tax payment of $10 or less shall remit to the Valencia County Treasurer in payment of the tax on or before November 5, of the year in which the tax bill was prepared and mailed.
(B) A taxpayer will be deemed to be delinquent in his or her property taxes if he or she has failed to remit the full amount due and payable on or before December 6, in the year in which the tax bill was prepared and mailed.
(Ord. 84-3, passed 9-12-1983) Penalty, see § 10.99
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