Principles for administration by county recorder. With regard to the administration of any tax imposed by this chapter, the county recorder shall apply the following principles:
1. Forms, instructions and regulations governing the computation of the amount of tax due must be brief and easily understood.
2. In cases where another authority, such as the United States or this state, also imposes a tax upon the same property or revenue, the mechanism for collecting the tax imposed by the county must be as nearly compatible with the collection of the other taxes as is feasible.
3. Unless a change is made necessary by statute or to preserve compatibility with a tax imposed by another authority, the forms, instructions and regulations must remain the same from year to year, to make the taxpayer’s liability as predictable as is feasible.
4. Exemptions or waivers, where permitted by statute, must be granted:
(a) Equitably among eligible taxpayers; and
(b) As sparingly as is consistent with the legislative intent, to retain the broadest feasible base for the tax.
Last modified: February 27, 2006