Community Facility District #1
Library Assessment Appeal Form
In accordance with Measure A, voted on and passed on November 9, 1988 by residents of Modoc County regarding an $18.00 library assessment per land owner unit, please be advised of the following:
The special tax is paid each year, by each Modoc County landowner, regardless of the number of parcels held--as long as the method of holding is the same. A "LANDOWNER UNIT" is defined as: joint tenants, co-tenants, business entities (unincorporated), corporations, partnerships, and sole owners.
A landowner may be subject to more than one levy if he/she owns more than one parcel as a member of different landowner units. For example, a landowner holding a parcel in joint tenancy, a parcel in partnership, and a parcel as sole owner may be subject to three levies.
If there is ANY difference in name from one title deed to another, each different name will create another $18.00 library assessment. This includes differences such as initials on one and not on another, alternate versions of names (William/Bill etc.), and spaces or periods. Additional assessments caused by the above mentioned variances can be appealed by returning this form to the library.
If you feel you have been levied in error, please complete this form, and ATTACH COPIES OF TAX BILLS. The deadline for filing an appeal is sixty (60) days from receipt of tax bill. All taxes must be paid in full. Refunds will be issued for approved appeals.
APPEALS WILL NOT BE ACCEPTED AFTER JANUARY 31, 2023.
Name:________________________________________________________________
Mailing Address: ______________________________________________________
Phone: __(______)________________________ Date: ___________________
PLEASE ATTACH COPIES OF ALL TAX BILLS LISTING A LIBRARY ASSESSMENT
Return this completed form, COPIES OF YOUR TAX BILLS and any other attachments to:
MODOC COUNTY LIBRARY, 212 West Third Street, Alturas, CA 96101.
For further clarification or information, please call the Modoc County Library at 530-233-6358.
The County Board of Supervisors, meeting as Board of Directors of Community Facility District #1 (Library District), will make all final decisions regarding appeals at a public hearing in April. Notice of hearing will be sent to you 30 days prior. Refunds will be issued after the April hearing and verification of received tax payment.