§ 3.10.080. Determination of use of parcels assessed.
Latest version.
For purposes of preparing the report and calculating the amount of the assessments
and charges to be imposed under this chapter, the Napa County assessment roll as of
the lien date for each fiscal year and the public records of the Napa County assessor
for the ensuing fiscal year shall determine whether a parcel of real property within
CSA No. 3 actually contains, as of that lien date, residential, commercial, industrial,
recreational, institutional uses or structures designed and available for use therefor
even if not so occupied and used. For purposes of this section, "available for use"
shall mean that the structure has passed all final inspections and been issued a certificate
of occupancy if such is required by Title 15 of this code.