HomeMy WebLinkAboutRESOLUTIONS - 10042004 - 71-808 IN THE BOARD OF SUPERVISORS
OF
CONTRA COSTA COUNTY, STATE OF CALIFORNIA
In the Matter of Changes j
of the Assessment Roll } RESOLUTION NO. 71/808
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.
records in the assessor=s office that takes have been levied or
charged: erroneously or illegally for the reasons as stated below
and., therefore, pursuant to the Revenue and Taxation Code, Section
4986 (1) (a), the following uncollected tax, penalty, or costs
heretofore or hereafter levied or charged, should be cancelled in
whole ', or in part on the following assessments,
Code 12012 - Assessment No. 2131, Barbara J. Stewart and
Leila. Strang are assessed for personal property with assessed
valuation of $650, less business inventory exemption of $189,
plus 10% penalty in the amount of 6 for failureto file within
the time required by law. This estimated assessment is erroneous
since this business was sold before the lien date and' assessed to
the new owners; therefore, this assessment should be cancelled.
Code 79082 - Assessment No. 2(3.(.3, Hansen Plumbing Company
is erroneously assessed for improvements with assessed valuation
of 7160. This is a duplicate assessment since as'sessee moved his
business and has been assessed at his neer location; therefore,
this assessment should be cancelled.
7. U. SeMn, AgglsfanE isseisor
cc: Assessor (G. Giese)
Auditor
Tax Collector Pagel of 2.2
RESOLUTION NO 71/808
_ _
tl
AND, FURTHER,, under Section 4986 (l`) (b),
Code 08001 - assessment No, 3569,; Frank P Richardson is
assessed for personal property with assessed valuation of IP050,
less business inventoryexemption of $90, plus 10% penalty in the
amount of $96. This estimated assessment is erroneous since the
assess'ee had closed his business and disposed, of the equipment
before the lien date; therefore, this assessment should be can-
celled.
It has been ascertained from the assessment roll and from,
papers in the assessor '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/car for '
and clerical errors of the assessor on, the roll should be cor-
rested'
Code 09000 - assessment No. 23980 Bailey Lumber Company
is assessed for personal property with assessed valuation of
$1,490. This is an erroneous assessment since both lessor and
lessee have been assessed for a 'port'ion of the equipment,, there-
fore, this assessment should be corrected to show personal property
. 2C•
Code 86004 - .assessment No. 800-3, CTC Computer Corporation
and U. S. Steel Employees Credit Union are assessed for personal
property with assessed valuation of $1,310 plus 10% penalty of
$131 for failure to file within the time required by law, This is
an erroneous assessment since it is levied against the wrong,
as'sessee* An assessment is being levied` against the 'correct asses-
see, therefore, this assessment' should be corrected to zero value.
ADOPTED by the Board this I hereby consent to the above
23rd day' of November,, 1971- changes and/or corrections.
JOHN B CLAUSEN, County counsel
RQ. Seaton Depu y
Assistant Assessor
RESOLUTION O. 71/808
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