HomeMy WebLinkAboutRESOLUTIONS - 10042004 - 71-891 IN THE BOARD OF SUPERVISORS
of
CONTRA COSTA COUNTY, STATE OF CALIFORNIA
In the Matter of Changes )
of the Assessment Roll } RESOLUTION NO. 71/891
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 taxes 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) ('b) , the fallowing uncollected tax, penalty, or ousts
heretofore or hereafter levied or charged, should be cancelled in
whale or in part on the fallowing assessment:
Code 77006 - Assessment No. 2087, C. R. Campbell, et ux, is
erroneously assessed for possessory interest in land with assessed
valuation of $180 and improvements of $500# Tenant terminated
residency within six months of the lien date. On month-to-month
rental, possessory interest is considered to be of no value if
occupancy terminates less than six months after the lien date, or
prior to August 31, 1971. Termination of occupancy after assess-
ment has been made and within six months of the lien date consti-
tutes an opinion of no value. Therefore'$ in accordance with
assessor' s policy, this assessment should: be cancelled..
.,.rvC .1r. t
ea on, sss an ssessor
cc: Assessor (G. Giese) Page 1 of
Auditor `
Tax Collector
RESOLUTION NO. 7'1/891
It has been ascertained by the assessor from an audit of
the sssessee 's' books of account or other papers that there has been
a defect of description or clerical error of the> a.sseessee in 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 assessit at a 'substan-
t ally higher valuation than he would have entered on, the roll if
the Information had been correctly furnished; and, theref ores pur-
suant to
ur-suant ' to the Revenue and `laxation Code, 'Section 4831.5., the assessor
certifies ' to the auditor that the following `corrections should be
made on the assessment roll.
code 14010 - Assessment No. 2346, John. M. Grubb, is errone-
ously assessed for personal property with assessed valuation of
$1.,110 and; improvements of *350. 1. portion of this equipment' has
been reported by both lessee and lessor; therefore, this assess- ;
ment should be corrected to show personal, property $70, no change
in improvements
Code 66018 - assessment No, 2045 Jon K, Grubb is errone-
ously assessed for personal property with assessed valuation of
470. A portion of this equipment has been reported by beth
lessee and les<sor > therefore, this assessment should be corrected<
to show personal property $50.
code 83024 - Assessment , o. 2147o John 14. Grubb is errone-
ously assessed for personal property with assessed valuation. of
$21420. A portion of this ,equipment has been reported, by bath
lessee and lessor; therefore, this assessment should' be corrected>
to show personal property $824.`
FURTHER, for the 1968-69 fiscal year:
Code 77446 - Assessment No. 2017 Jos and Evelyn Nosenzo.
are assessed, for personal property with assessed valuation. of
21,570 and improvements of $530. An audit disclosed that
assessee under' reported supplies whale reporting fixtures which
are included in a .real property assessment. » This results in an
overassessment in the amount of $220 assessed valuation for which;
a refund should be issued.
. Seaton, Assistant Assessor
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It has been ascertained by audit of the assesse!e t s books
of account or other ;;,papers that there has been a. defect sof descrip-
tion or clerical error of the assessee in his property statement
or In other information or records furnished by the assessee which,
caused> the ;assessor to assess taxable tangible property at sub-
stantially higher val.uat'ion than>he would have entered on the roll
had the information been correctly furnished., therefore, such error
on the 'mall should be corrected in accordence Stith. Section 4831..5
of the -Revenue and. Taxation Code; further such error caused the
assessor to erroneously 'allow business 1.nv6ntory exemption and,
therefore, aa escaped assessment in the amount of the ',portion of
the exemption incorrectly allowed because: of such erroneous or
incorrect information submitted by the taxpayer should be entered
as escaped assessment pursuant to Section 531.5 of the Revenue
and Taxation Cade together with interest on tees pursuant to
Section 506' of the Revenue and Taxation Code; and,, in accordance
with Section 533 of the 'Revenue and. Taxation Code, the assessed.
values ''erroneously or illegally assessed should be offset against
the proposed escaped assessment for the same tax year, and if
such values exceed the proposed escaped assessment for the same
year, the assessor has notified the assessee ,that he may file a
claim for cancellation or refund as provided by Sections 4986 or
5096 of the Revenue and 'Taxation C;odew
Code 02002 - assessment No. 2591, for the fiscal. year
1.971--72, W. A. Keller, '* owning and C. A. Pastrick, et al.',
should ,have entered the 'foll:owing.
Class Original Corrected Amount
of assessed .Assessed. of Pertinent
Property Value Value C h e R&T Section
Per�op* 11_ , 3 U 0,7 -2..430 �V�31 �
Imps. 20630 2,11€3 .»; 520 4-631.
Bus. Inv. Ex. 3,1 ,7 2,56€ + 587 531$5'
Net Offset -213 533
Code 020302 - assessment No. 2269, for the fiscal year
1970-71, W. A. Keller, R. E. Downing and >C. , . Pastriek, et al
should 'have> entered'' the followings
Class Original Corrected .mount
of assessed Assessed of Pertinent
Pro e� Value Value Change R&T Section
Pers. :Prop.' P'960 603 a9 37 ' ----4:9—o -7831.3
Imps. 2,770 21230 .. 540 483'1.5
Bus. Inv. Ex. 2,143 2,1033 -0-
Net Offset -1$030
Code 02002 - Assessment No. 2711, ,for the fiscal year
1969-70, W. A. Keller, R. E. Downing and <0. A. Pastrick, et al ">
should have entered> the following :
R. C�. eatcrt, ssxstarxt 'Assessor .
1 ,L
Page ,,of
Class Original Corrected Amount
of Assessed assessed of Pertinent
Proper,tZ Value value Chi R&T Section
Pers. Prop& $10,220 ; q'.310 710 --49-31-5
4� 1.5
Imps , 3030 2$440 84o 4831•
Bus. Inv. Ex;. 1,0 .7 1 Q17 -0-
Net Offset -1;o
I hereby consent to the above
changes and/or 'corrections;
JOHN CLAUSEN, Count; Counsel
Ro 0# eat on, ss s >antAssessor Deputy
Adopt c-id t 1,
da-
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