The Assessor shall not make an 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. This section shall not apply to any escape assessment of an appraisal unit if the amount of taxes resulting from the escape assessment would exceed the amount allowed by section 531.9 of the Revenue and Taxation Code. (Ord. 2514, § 2, 3/11/2014)