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The Assessor may cancel any supplemental assessment where that assessment would result in an amount of taxes due which is less than the cost of assessing and collecting them. No supplemental assessment shall be canceled pursuant to this section if the amount of taxes resulting from that supplemental assessment would exceed the amount allowed by section 75.55 of the Revenue and Taxation Code. (Ord. 2514, § 2, 3/11/2014)
Notwithstanding this section, no taxable real property shall be exempt from property taxes assessed on the lien date, as provided in section 2192 of the Revenue and Taxation Code, unless the property is otherwise exempt under Division 1 of the Revenue and Taxation Code. (Ord. 2514, § 2, 3/11/2014)