HomeMy WebLinkAboutRESOLUTIONS - 10141986 - 86-610 BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA
Re: Assessment Roll Changes ) RESOLUTION N0.
86/610
The Contra Costa County Board of Supervisors RESOLVES THAT:
As requested by the County Assessor and, when necessary, consented to by the
County Counsel (see'signature(s) below) , and pursuant to the provisions of the
California Revenue and Taxation Code referred to below, (as explained by the tables
of sections, symbols and abbreviations attached hereto or printed on the back thereof,
which are hereby incorporated herein), and including continuation sheet(s) attached
hereto and marked with this resolution number, 'the County Auditor is hereby ordered
to make the below-indicated addition of escape assessment, correction, and/or cancel-
lation of erroneous assessment, on the secured assessment roll for the fiscal
year 19 86 - 19 87 .
Parcel Number Tax
For the • and/or Rate Type of Amount of R&T
Year Account Number Area Exemption Exemption Section
1986-87 172-051-003-9 98010 --- --- ---
Assessee: MUZZI , GERALDO A.
The County Assessor has determined that the property shown above is owned
and occupied by the Consul General of Brazil , GERALDO A. MUZZI, as his principal place
of residence. Legal Opinion 76-122 of the Contra Costa County Counsel has determined
that the residence of the career head of a consular post is not subject to taxes in
accordance with the provisions of Article 32 of the Vienna Convention on Consular
Relations, effective December 24, 1969.
Therefore, IT IS ORDERED that the County Auditor shall CANCEL all taxes on
'this parcel for the subject fiscal year.
END OF CORRECTION.
Copies to: Requested by Assessor PASSED ON October 14, 1986
unanimously by the Supervisors
Auditor present.
Assessor (May). :en
Tax Coll .
. 1 hereby certify that this is a true and correct copyi
an action taken and entered on the minutes of th
Board of Supe sor on the date shown.
required by law, consented �� 1q) 11P,96
Page 1 of a to by the County Counsel ATTESTED:
PHIL BATCHELOR, Clerk at the Board
of Supervisors and County Administrator
Res. # 610 By
By
Deputy
ABBREVIATIONS
Lc' Land
BI Business Inventory Exemption P.P. Personal Property
FV Full Value Pen Penalty
HO Homeowner's Exemption PSI Property Statement Improvements
Imps/S Improvements/Structure(s) Prop. Property
Imps/T Improvements/Total R&T Sec. Revenue & Taxation Section
§ Revenue & Taxation Section
REVENUE &
TAXATION
CODE SEC. ESCAPED PROPERTY
463 Add 10% penalty of value for late filing._
504 Add 25% penalty on additional value for following:
502 Concealment, etc. , of tangible personal property.
503 Fraudulent Act, Collusion, causing escape of taxable tangible property.
506 Add interest on taxes.
531 General--Failure to .enroll.
531 Failure to file property statement. MUST ADD penalty per §463 & interest per §506.
531. 1 Incorrect exemption allowed. MUST add interest per §506 if not Assessor's error.
S31.2 Real property .sold before- entry; enter on Unsecured Roll.
531.3 Personal Property, failure to report cost accurately. MUST add interest per §506.
531.4 Business Property, inaccurate statement or report. MUST add interest per §506.
531.5 Business Inventory Exemption incorrectly allowed. MUST add interest per §506.
531.6 Homeowner Exemption incorrectly allowed. MUST add int. per §506 if not Assessor's error.
532 Statute of Limitations (cite if waived) .
533 Entry on Roll--Offset for same year.
CORRECTIONS
4831 Assessor's error in omission or computation; in posting or data entry; in deed
transcription of name or description.
4831 Assessor's error in processing exemptions eligible under §201.5 through §233, such as:
218 Homeowner Exemption 206 Church Exemption
219 Business Inventory Exemption 214 Welfare Exemption
203 College Exemption
4831.5 Correction of errors. caused by assessee.
4836.5 Increase in taxes on real property sold prior to correction. Enter on Unsecured Roll.
CANCELLATION OF TAXES ON EXEMPTIONS
270 Partial cancellation of tax. Late filing on college, cemetery, church, exhibition,
veterans' organization,. free public libraries, free museums, public schools, or
welfare property.
271 Property acquired after lien date; organizations not existing on lien date. Tax or
penalty or interest canceled on college, cemetery, church, exhibition, orphanage,
veterans' organization or welfare exemption.
273 Veterans' Exemption--Veteran serving outside continental limits.
273.5 Veterans' Exemption--Filing by December 1 (80%)
275 Homeowners' Exemption--Filing by December 1 _ (80%)
Cancel any uncollected delinquent penalty, cost, redemption penalty, interest or
redemption fee if:
4985(a) Attached due to tax collector's, auditor's, or assessor's error, or because of their
inability to complete valid procedures initiated prior to delinquency date; and, if
payment of the correction or additional amount was made within 30 days from the date
correction was entered on the roll or abstract record.
4985(b) Increase is over $100, or over 50% of taxes, whichever is greater; and, if payment
was made within one year from the date correction was entered on the roll or
abstract record.
Cancel any tax, penalty, or costs if levied or charged:
4986(a) (1) More than once
(a) (2) Erroneously or illegally.
(a) (4) on property which did not exist on the lien date.
Refund of taxes permissible if they were:
S096(a) Paid more than once.
(b) Erroneously or illegally collected.
(c) Illegally assessed or levied.