HomeMy WebLinkAboutMINUTES - 08211990 - 1.38 1-038
TO: BOARD OF SUPERVISORS
FROM: ALFRED P. LOMELI , TREASURER-TAX COLLECTOR Contra
DATE: AUGUST 8 , 1990 County
SUBJECT: REQUEST FOR ABATEMENT OF TAX PENALTY
JAMES M. HENDERSON, PARCEL NUMBER 270-360-024
SPECIFIC REQUEST(S) OR RECOMMENDATION(S) & BACKGROUND AND JUSTIFICATION
RECOMMENDED ACTION
Deny abatement of first and second installment secured tax
penalty and cost, fiscal year 1989-90 , Parcel No. 270-360-024 .
REASON FOR RECOMMENDATION & BACKGROUND
Mr. James M. Henderson purchased the property at 28 Cedar
Lane, Orinda, CA (APN 270-360-024) March 31, 1989 . The 1989-90
assessment roll from which the tax bills are prepared is required
by law to list the owner of. record as of the lien date, March 1,
1989 . However, for mailing purposes the Assessor' s Office was
able to show Mr. Henderson on the assessment roll prior to the
mailing of the original tax bills . As a result, the original tax
bill was issued in the .name of Mr. Henderson to the appropriate
address .. There is no dispute as to non-receipt of the tax bill
in this matter.
However, Mr. Henderson assumed billing to be in error and
elected not to pay the current amount before the due dates .
Communications between Mr. Henderson took place after April 10 ,
1990 and taxes with penalty was paid on June 29 , 1990 .
Mr. Henderson allowed the first installment to become delinquent
on, December 10, 1989 and a delinquent reminder was issued on or
about early January, 1990 . He also allowed the second installment
to become delinquent on April 10 ,1990 and a delinquent reminder was
issued on or about early May, 1990 . Both of these billings were
sent to Mr. Henderson at the appropriate address.
CONTINUED ON ATTACHMENT: YES
RECOMMENDATION OF COUNTY ADMINISTRATOR RECO NDATION OF BOARD COMMITTEE
APPROVE OTHER
SIGNATURE(S)
ACTION OF BOARD ON August. 21,_ .199..0 APPROVED AS RECOMMENDED x_ OTHER
VOTE OF SUPERVISORS
X UNANIMOUS (ABSENT ZV ) I HEREBY CERTIFY THAT THIS IS A TRUE
AYES: NOES: AND CORRECT COPY OF AN ACTION TAKEN
ABSENT: ABSTAIN: AND ENTERED ON THE MINUTES OF THE BOARD
County Assessor OF SUPERVISORS ON THE DATE SHOWN.
County Administrator .j
CC: County Counsel ATTESTED Attgna•t 21 199n
County Treasurer-Tax CollectorF!( Batchebr 61erk of the Board I
Supervisors and Cou ty Administrator
M382/7-98 BY Lr T.IA.CT DEPUTY