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Home My WebLink AboutRESOLUTIONS - 08042003 - 70-409 IN THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, STATE OF CALIFORNIA In the Matter of Changes ) of the Assessment Rall RESOLUTION NO. 70/409 of Contra Costa County )' WHEREAS, the County Assessor having filed with this Board requests for coilrection 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 f9cs 1970-71 It has been ascertained from the assessment roll and from , papers in the assessorfs office what was intended and what should have been: assessed; and, therefore* _pursuant to revenue and Taxa- tion Code 48311 the following defects in, description and/or form and elerioal errors of the assessor on the roll should; be corrected Code 02€02 - assessment No. 2382, Lipkin-Ente ►pri ea, Inc. is erroneously assessed. for personal property- with a valuation of %.370. ; physical inspection discloses that some of the equipment is in very poor condition and not in operation; therefore, assessed valuation 'should be corrected to $170. Code 09040 - Assessment No,, 2670, Joseph Bri,gnol o is erroneously assessed for personal, property with valuation of00 and improvements of $100 leas business inventory exemption of *b3>. From information received subsequent to processing the assessment,, it has been learned that the furniture and fixtures were destroyed by fire before the lien date. Therefore, the assessment should be corrected to show personal property only with a valuation of 210 less business inventory exemption of $63- Ids.- Seaton, b3.ea n, ss s'tant Assessor auly 7, 1970 cc« Assessor ('G. Giese) Auditor Tax Collector Pagel of RESOLUTION NO. 70/409 Code 09000;- Kesess ent No, 2834, Samuel R. and Lillian P. Basum are erroneously assessed for ersonal property with a valua- tion Of $54580 and improvements of .s99€3, less business inventory exemption of $1,077. There has been' a clerical error in edmputaw tion by they deputy; therefore, the roll should be corrected to show personal property of $4*80 and improvements of $1,21 }, less business' inventory exemption of $1,077. Code 0900$ - Assessment No. 20340 Virgil A. McCall is erroneously assessed for personal property with valuation of $'300* There has been a olerical error of the assessor since` the` deputy used an incorrect factor in computing value of equipment. There- fore, ere-fore, the .roll 'should be corrected to show personal property with s valuation of $140. Code 79062 - Assessment No. 20040 Kaiser Industries Go p. . Sand &' Gravel Division.. is assessed for persona .1 property, improve- mantes and mineral rights with a total assessed valuation of $562s790 less business inventory exemption of ,$8,157. There has been, an assessor' s clerical error in sppling full value faetor to original cost of mobile rolling stock since deputy' erroneously used wrong 'schedule. Therefore, assessed valuation of mobile equipment of $175,0150 should be corrected to $129*530,0 ohang total assessed valuation to $517j,170 less business inventory exemption Of $8,157, Code 85108 _ Assessment nt No, 2002,s Feeley L. Becker is erroneously assessed for personal property with a valuation of *10,1270 and improvements of $2$624, less business; invIaIutory exemp- tion of $2,283, sines here 'has 'been a clerical error' of the deputy in computation on the statement. Therefare, the assessment should be corrected to $9,020 personal property and $14370 improvements,, less business inventory''exemption of $2,283. It has been ascertained by the assessor from an audit of the assesses t s books 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 information or records furnished to the assessor which caused the assessor to assess personal. >property which should not have beau assessed or to assess it at a substan- tially higher valuation than he would have entered on the roll if the information had been correctly furnished; and., therefore, pur- sue# to the Revenue' and Taxation Godes Section 4831.54, the assessor certifies to tate auditor that the following corrections should be made on the assessment roll Cade 02002 - Assessment 'No. 3435, Phonics Inc. is errone- Ously assessed for personal property with a valuation of $3,680 less business inventory exemption: of $754. The asso sse reported, pro- party as inventory without in,oluding sales tax, whereas it should have been classified as equipment, including sales tax, not subject to business' inventory exemption. Therefore, 'thisassesaitte�n,t should be corrected to show personal propert w3 th a` valuation of $3,710 less business inventory exempti+�rt of 135. . ` era on, 1881S ssessor July 7 1970 RES OL€TI ON NO. 70/44'9 'age .» of Code 1 010 _ k-ssessrsat No* 2385, Lydia Wilson is erroneously assessed for personal property with a valus of . and improvements of 1: 0 duce to insufficient infomation At 'the< time of the assessment. From, infomation subsequently furnished the assessor it has boon determined that assesses included goad- will in the cost of equ3.pment, therofore. , the assessment should be corrected to show personal property1'6 8nd improvements, 180 Cade 79012 ;w Assessment'No* 2013, Geraldine3nrnsen is erroneously assessed for personal property with a valuation of $1800 less business inventory exemption €�f 42. physical inspee- t on of papers and the premises discloses that asoessee furnished ineorreot information on the property statement by overstating inventory; therefore, the assessment should be corrected to show personal property 84, with> a business inventory ' exemption of $12. It has, been ascertained from the assessment roll and from records in the assessor:s office that taxes have been levied or charged erroneously or illegally for the reasons as stated below** and., therefore, pursuant to the Revenue and Taxation 'Code, Section 4986 (!1) (a), the following' uncollected 'taX, psnaltY# or costs heretofore or hereafter levied or charged, should be''oancelled in whole or in part on the following assessman.t$: Cade 08001 - ,assessment No, 32,50, Technical instr=ent Comps is assessed for personal property with assessed valuation Of $1,190. A portion of the oquipment is also reported and assessed in another code area, therefore, this assessment should be corrected to show personal property with a valuation of $970. Glide 8302 . - Assessment pro. 21611, William H. Worden is erroneously assessed for personal property with a valuation Of 1$350* This assessment has been levied more than once, being a duplicate of Assessment No 83424 .2126; 'therefore, this assessment should be cancelled. AND, IFURTHER,, under Suction;; .986 (1) (b)'* Code 42002 - -assessment' No. 2609, Lee Bowman Motors is erroneously assessed for improvements of $200. This property was sold before the lien date and, an assess- meat is being levied against the correct owner. Therefore, this assessment should be cancelled F3. eatax�, 'Assistant &ssesseex' July 1978, RESOLUTION NO. 70/409 pages �, of � Code 05002 Assessment No. 20£13, Fick Silveira is erroneously assessed for personal property with assessed valuation of $900 less business imve4tory exempti.ox of 27i plus 10 peroent penalty for failure to file within the time rOA red by law, From information received subsequent to the assessment it has been determined that this assessment.entshould .,be. csancelled since' the asses see did not sewn this property on the lien date., Code 48001 - Asses anent No. 2147, Evelyn Q 1KA11ey is erroneously assessed for persans�1 proper with sseased valuatitsz of 1 # since assssessee had sold the ;property; before the lien date. An assessment is being levied to the new owner. Code 08018 - Assessment,>No. 2027, Deloris Trower is assessed for personal property with assessed'valuation of $590., less business inventory exemption of '$30.' This assessment was processed in an incorrect tax area code and should be t anaelled. A new assessment has been made In the correct tax area cede. Code 72010 - A�ase;ssmen.t; No, 2002, Dt ri.go Brothers of California are erroneously assessed for improvements with assessed valusation. of $2,.200. The lease terminated before the lien, date and the improvements reverted to ATSP rail.roa.d, therefore, this assess- ment should be ouncelled. Code 82€38' - Assessment' Wo, '2031s Raymond. and Nara A Bly are erroneously .assessed for improvements with assessed valuation of $160. This property bad been sold before' the lien date and an, assessment is being levied against correct owner, therefore* this assessment abould be cancelled. Code 82038 - sssesasment o. 20590 Roy W. Casey is errone- ously assessed' for improvements with assessed valuation of $20. This propert was condemned by the Army ,Carps of :engineers on March 24,_ 1.9 �►> as bei ahazerd to navigation and removed shortly after* This property is determined to have had no value on the limn date, therefore this assessment should be cancelled. Code 82038'' - Assessment No. 2075, Robert; N. Coulston is erroneously assessed for improvements with assessed valuation sof 320 since the assessee had sold the property before the ;lien date. This as should' be cancelled an assessment is be-Ing levied against the correct owner. t C. e►e.tbn, ass Stan s:�essor JULY 7, 1970 RES OLUTT I ON NO. 70/409 Frage _14— of ,.� levied Coast mad eal Corp. Code 980()2 sses ent towith ssse se v�aluatiou of sOual progex' 160. Ths assess 3.s assessed for per" epti€�n ofs C loss business nvexatory' area code end su 1d be x'7,99 ro ested in a&uincorrect tax went was ptkxs,` cc�r ect 'tax _canc+�ll.ed. Anew' assessment has been area code. Z hereb7 eQnsent to t�� in correctiona and cYaszg the above resp utiOAs. U a G t Counsel JOHN $• CT S , , .{ '<.,. .5.� .f.::....... t3. sto � $ ' ept assistant Assessor July 73, 197 Adopted by the Board this 7th daY Of July, 1970. + E1111hr>rn copy t 0004}{y that tit?:s*ri'lop, irvs Oflg/4Cf �JCAifrp¢{�iv+M��>x•:r2 1f J»'�+.f r -.aT t9 �tt -t .d30�d;nrp af` Y 71 .-G-.a d ;S� c"iN�3�ra¢KCta,.}il ww#iM�#ss#.NAv.4YA# sfl-0.<r#>R#HA#HRltvf#>A�fi)MbfiNNM#Mh" 3 RE,30LUTION No. 70/40