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HomeMy WebLinkAboutRESOLUTIONS - 08081967 - 1967-571 IN THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, STATE OF CALIFORNIA In the Matter of Chanes } of the Assessment Roll } RESOLUTIONNO. 67/571 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 District Attorney: NOW, THEREFORE, BE IT RESOLVED that the County Auditor is authorized to correct the following assessments, For the Fiscal. Year 1961 - 196 1t has been ascertained, from the assessment- roll and, f ron papers in the Assessor ' s office Vx a' was intended and shat should have been assessed; and, therefore, pursuant to Revenue and Taxa- tion Code 4831., the following defect; in description' and/or form and clerical errors of the assessor on the roll should be eorrected. Code: 2002 -- Assessment No. 2370, Concord National. Bank is erroneously assessed for inprovements with a valuation of : 4C. Since there has been a defect in description this assessment should be corrected, to show ilrprover-ents with a valuation of x.1120. Code 10003 a Assessment No. 2020, Shell Oil Company is assessed. with persona.l property with a. valuation of 500 and in— provements with a valuation of >2320. A clerical error of the assessor in using 1001"6 of markei value for inventory instead of 25% assessment ratio should be corrected to show personal property Faith a valuation of $14000 and Improvements of 2320. ' R. C. sato , ass s an Assessor cc: Assessor (G. Giese) Auditor Page 1 of Tax Collector � c„y- Code 53004 - Assessment No. 2CY79, Shell oil Company is assessed with personal property with a valua:ti. $490 and ila- * prose encs ith. a valuation of X5060. A portion of t1he improve- ,lents prove—,lents were also reported and assessed in another property state went by the assess e, resulting In a duplicate assessment, a:nd should be corrected to show oarsonal property with a valuation o X90 and improvements witii a va.lualion. o1r, It has been ascertained b7 the assessor from an audit of the assesseet s hcaokx of account or other papers that there has been a defect of description or clerical error of the assessee in, his property statement or in other infonnation or records furnished to the assessor uhich caused the assessor to assess personal property which should not have been assessed or to assess it at a substan- tially higher -valuation than he would have entared, on the roll i the i.nforT tion had been correctly furnished; and there ore$ pur- suant to the evenue and Taxation Code, Section U31.5, t e assessor certifies .to the auditor that the �ol.lowi.ng corrections 'ahould be ;jade on the assessment roll : Code 2008 - Assessment No. 2172, Louis Holub is erroneously assessed for personal property with a valuation of $58,70, Since the a.ssessee erroneously declared 1-he sme piece of q.�ip en.t four times, showing depreciated value dor each year, this assessment should be corrected to shav personal property with avaluation of Code 12012 - Assessment No. 20, .9, George F aul Ma.rkovits is erroneouslyassessed for personal property in the a��o nt of 43 , due to error in computation. This assessment', should be corrected to show personal property with a. valuation of $3260. Cade 12012 w Assessment No. 2.110, lda C. Comer is assessed for personal property with a valuation of �,51-x+ . As' the result of an audi.to it has been determined that inventory was reported in excess of the actual amount, and should be corrected:' to show personal property in the amount oaf' 5049o. code 12060 - Assessment No. 2004, John A. est is errone- ously assessed for pesor .l property with a valuation of $2560 and solvent credits €f $2300. Since he declared a licensed 'vehicle and supplies that had: been disposed of before the lien dater this assessment should be corrected to show personal property with a valuation of $830 and solvent credits of 1$2. 00. Vis. $ mea a, As st Aisessdr P6 7k71 Page 2 of ,mama It has been aseertained from the assessmentroll and from records in the Assessorts office that taxes have been Levi d. or char ed erroneously or illegally for the reasons as Uated below; and therefore, pursuant to the Revenue and Taxation Code, Section 4981, the following uncollected tax, penalty, or costs heretofore or hereafter levied or eh rged, should he cancelled' in wholes or In part on the following assessments: Code 3000 - assessment No, 2452, JAmes Garrison is assessed fcrpossessory interest in land and improvements ul h a. valuatia of 120. This residence is being demolished and tenant has been notified to vacate. on month-to--month rental, possessory interest is oonsid:ered to he of no value .if occupancy terminates less than six months after the lien date, or prior to August 31, 1967. Ter- mination of occupancy after assessment has been made and: within six months of the lien, date constitutes an opinion of so value. Therefore, in accordance with asses,sort e s policy, flys should he cancelled. Code 81 ., Assessment to, 3743, Alton W. Hutson, is assessed fog, possessory interest in land and improvements with: a. valuation of W80. Tenant terminated resideney within six months of the lien date. on month-to-month rental, possessory interest % is considered, to be of no value if ocoupancy terminates less than six moths after the lien date„ or prior to August 31, 1967. ,-der_ .nation, of occupancy after assessment has been € add and within six months of the lien date constitutes an opinion of no value. Therefore, in accordance with assessor e s policy, this assessment should be cancelled. Code 79196 - Assessment No. A2221, Aircraft #2007,Y is erroneously assessed to Ira L. Rosson, assessed. value 4>7,000, since it was sold prior to the lien date. An assessment is being added under ,assessment No. 79196-A2378 o the 1967-68 68 roll.. Node 79196 - Assessment No. A2351, Aircraft 09693K, is erroneously assessed to Theo H. Cheno e h,r assessed value $20000. The situs of the aircraft has been determined to he Alameda County, where it has been assessed for 1967-68, hereby consent to the correetions and changes in the above resolutions. gff,' District Attorney ' _..... J* Sia off": 6p€7 Assistant Assessor lot 6 571 Page 3 of . ` M_,3