Humboldt County Municipal Code § 711-8 Subsequent Amendments to State Law Adopted

All amendments of the Revenue and Taxation Code enacted subsequent to the effective date of this chapter which relate to the sales and use tax and which are not inconsistent with Part 1.5 of Division 2 of the Revenue and Taxation Code shall automatically become a part of this chapter. (Ord. 337, § 8, 8/20/1956)

(a) §§ 711-4(b)(4.5), 711-5(b)(3.5), and 711-6.5 of this chapter shall become operative on January 1st of the year following the year in which the State Board of Equalization adopts an assessment ratio for state-assessed property which is identical to the ratio which is required for local assessments by § 401 of the Revenue and Taxation Code, at which time §§ 711-4(b)(4), 711-5(b)(3), and 711-6 shall become inoperative. (b) In the event that §§ 711-4(b)(4.5), 711-5(b)(3.5), and 711-6.5 of this chapter become operative and the State Board of Equalization subsequently adopts an assessment ratio for stat-assessed property which is higher than the ratio which is required for local assessments by § 401 of the Revenue and Taxation Code, §§ 711-4(b)(4), 711-5(b)(3), and 711-6 shall become operative on the first day of the month next following the month in which such higher ratio is adopted, at which time §§ 711-4(b)(4.5), 711-5(b)(3.5), and 711-6.5 of this chapter shall be inoperative until the first day of the month following the month in which the Board again adopts an assessment ratio for state-assessed property which is identical to the ratio required for local assessments by § 401 of the Revenue and Taxation Code at which time §§ 711-4(b)(4.5), 711-5(b)(3.5), and 711-6.5 shall again become operative and §§ 711-4(b)(4), 711-5(b)(3), and 711-6 shall become inoperative. (Ord. 948, § 4, 10/9/1973)

This chapter may be made inoperative not less than sixty (60) days, but not earlier than the first day of the calendar quarter, following the County’s lack of compliance with Article II (commencing with § 29530) of Chapter 2 of Division 3 of Title 3 of the Government Code. (Ord. 848, § 8, 5/9/1972)