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Title:
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Ordinance (1) authorizing Assessor to charge a $50.00 fee to process a claim for exemption from property tax reassessment under Revenue and Taxation Code §63.1 if the transfer is between parent-child or grandparent-grandchild and the person recording the deed, instrument or other writing transferring the property or filing a preliminary change of ownership report or change of ownership statement fails to concurrently file a claim form for the exemption; (2) providing that issuance of a tax bill for an escape assessment shall be notice of enrollment of the escape assessment pursuant to Revenue and Taxation Code §1605; and (3) requiring interest on escape assessments if the taxpayer fails to report a change of ownership or control.
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