HomeMy WebLinkAboutRESOLUTIONS - 10042004 - 71-775 IN THE BOARD OF SUPERVISORS
OF
CONTRA COSTA COUNTY, STATE OF CALIFORNIA
In the Matter of Changes }
of the Assessment Roll j RESOLUTION NO. 71/775
of Contra Costa County
WHEREAS, the County Assessor having filed with this Board requests
for correction of erroneous assessments, said requests having been consented
to by the'' County Counsel;
NOW, THEREFORE, BE IT RESOLVED that the County Auditor is;
authorized to correct the following assessments:
For the Fiscal Year 1971-72
It has been ascertained from the assessment roll and from
papers in the assessor f s office what was intended and what should
have been assessed; and, therefore, pursuant to Revenue and Taxa-
tion Code 4831., the following defects' in description and./or form
and clerical errors of the assessor on the roll should be cor-
rected**
Cade 02008 - Assessment No, 2283, Charles Ray is assessed
for personal property with assessed valuation of $1,810 plus 14
penalty in the amount of $181 for failure to file within the time
required by law per Section 463 of Revenue and. Taxation Cade.
This estimated assessment is erroneous since assessee had reported
all equipment from another location; therefore, this assessment
should be reduced to zero value'.
It has been ascertained from the assessment roll and from
records in, the assessor's office that taxes have been levied or
charged erroneously or illegally for the reasons as stated: below,
and, therefore, 'pursuant to the Revenue and Taxation Gads, Section
4986 (1) (b) , the following uncollected tax, penalty, or costs
heretofore or hereafter levied or charged, should be cancelled' in
whale or in part on the fallowing assessments:
R. . geaton, WasIsEanE Assessor
cc: assessor (G. Giese)
Auditor
Tax Collector Page 1 of 3'
RESOLUTION NO. 71/775
Code 85084 Assessment o. 2611., Theodore Henry is assessed
for personal property with. 'assessedvaluation of $100 less business
inventory exemption of $15.- plus 16; penalty in the amount of $9 for
failure to file within the time required by '>law per Section 463 of
Revenue and Taxation Code. This is an erroneous> assessment since
assesses had gone out of business before the lien, date.
It ;has been ascertained by the assessor from ars audit of
the assessesas books of account or other papers that there has been
a defect of description or clerical error of the assessee .n his
property statement Or in other information or records furnished to
the assessor which caused the assessor to assess personal property
which''> should not have been assessed: or to assess it at a substan-
tially higher '>valuation than he would have entered on the roll if
the information had been eorrectly furnished`, a-nd, therefore, pur-
suant` to the Revenue and Taxation Code, j Section. .831 .5,, the assessor
certifies to the auditor that the following corrections should be
made on the assessment roll.
Code 02€ 02 - Assessment o. 2619, t. i.ablo Un.i.fied 3�istri.ct
ducation;kasociatioA iserrone ousilyassessed for personal property
with assessed. 'valuation cif ,$2,300. A portion of the equipment has
been reported by both lessee and lessor therefore, this assessment
should be corrected to show personal property $ls1830, resulting in
a reduction of $470.
Cade 69000 >- Assessment No. 25560 Hastings Clothing Co. is
assessed for personal property with assessed valuation of *35$590
and improvements of $20,590, less business inventory' exemption. of
$4,494. An audit discloses that a.ssessee under reported inventory
while over reporting equipment; therefore, this assessment should:
be corrected to shrew personal property 36,260s improvements '.$18,270,
no change in business inventory exemption.
FURTHER, for the 1976-71 fiscal year:
Cade 14010 y- Assessment No., 2403>, John M. Grubb, Inc. is
erroneously assessed for personal, property with 'assessed' valuation
of $1,236 ' and improvements''of $370. A portion of this equipment
has been reported by both lessee and lessor; therefore, this 'assess-
ment should be corrected to .show personal property $300 no change
in improvements
Cade 66628 - Assessment No. 02112., John. M. Grubb, Inc.; is
erroneously assessed for personal property with assessed valuation
of $496 since both lessee and lessor reported this equipment there-
fore this assessment should be '>corrected to zero value.
Cade 83024 _ Asseasment No* 2198, Jahn M. Grubb, Inc. is
erroneously assessed for personal property frith assessed valuation.
of $2,240. A portion of this equipment has been reported by both
lessee and lessor; therefore, this assessment should' be corrected
to show personal property- $100#
,. Baton, '.ass `stant Assessor �
Page a of 3
FURTHER, for the 1969-70 fiscal year:
Code 09000 -, 'Assessment No. 2760, Hastings 'Clothing Cd# is
assessed for personal property with assessed valuation of $65,450
and improvements of $22.*360 less business ; inventory exemption of
$1,617. An audit discloses that assesses under reported inventory
while over reporting equipment; therefore, this assessment 'should
be corrected to show personal property $67,790, improvements $19,7 :0,
no change in business inventory exemption.
FURTHER, for the 1.968-69 fiscal year
.-
Code 8506k - Assessment No. 2041, Diane A. Nelson and Louise
V. Nelson are assessed for personal property with 'assessed valuation
of $630. Louise V. Felson was unaware that the assessment included
her name.. Documented evidence submitted shows that Diane V. Nelson
was the sols owner of this business on the lien date since the
partnership> had lbeen' dissolved in October 1967, Therefore, Louise V.
Nelson's name should be removed from this assessment.
ADOPTED by the Board this 16th day l hereby consent to the above
of November, 1.971. changes and/or corrections
JOHN B. xUBEI , ounty Counsel
Deputy
Ro . Seatonp IssIsfanE Issessor
gage of
RESOLUTi4N NO. 7'1/775