HomeMy WebLinkAboutRESOLUTIONS - 08042003 - 70-447 IN THE BOARD OF SUPERVISORS
OF
CONTRA COSTA COUNTY, STATE OF CALIFORNIA
In the Matter of Changes j'
of the Assessment Rall ) RESOLUTION NO. ?� #7
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 DistrictAttorney;
NOW, THEREFORE, BE IT RESOLVED that the County Auditor is
authorized to correct the following assessments:
For the Fiscal Year A I i- - 11 Ix 1970-71
It has been: ascertained from the assessment roll and from
pipers in the assessor's office ghat was intended and what should
have been assessed; and$ thereforeiv pursuant to Revenue and Taxa-
tion. Code 4831, the following defects in description and/or form
and clerical errors of the assessor on the roll should be corrected*
Code 0903 . - Assessment No, 2005, Leasequip Corporation is
erroneously assessed for personal property with assessed valuation.
of $32P760, There has been a clerical 'error in computation of the
full cash value by the deputy; therefore, the roll should be corrected
to show personal property with assessed 'valuation of 30s780.
It has been ascertained from the assessment roll'- and from
records in the assessorfs office that taxes have been levied or
charged erroneously~ or illegally for the: reasons as stated below;
and, therefore, pursuant to the Revenue and Taxation Cade$ Seetion
4986 (l) (b) , the following uneollooted tax, penalty, or costs
heretofore or hereafter levied or charged, should be cancelled in
whale or in part on the following assessments.
RO
. eetbn, "` ss Stan sseasor
July" 212 1970
ee Assessor (G. Giese)
Auditor
Tax Collector Page . l aft
RESOLUTION No. 70/447
Cade €38001 .. Assessment; No, 2901,t, Gary and ,pelma Cunningham.
are assessed for possessory interest in landand improvements<with
a valuation of $60. Tenant terminated residency within six months
of the lien date, on months-to-month. rental, pessessxaryinterest
is considered to be of no value if 0004pancy terminates less than
six months after the lien d:a.te, ' or prior to August 31, 1970. Ter-
mination on of occupancy lifter assessment has been made and withinsix
months of ;the lien' date constituters an opinion of na value. There-
Fere, . in accordance with. asseabor k s policy, ;this assessment should
be cancelled
Code 08031 - Assessment No. 2902, Lewis Daniels is assessed'
for possessory' interest in land and improvements with a valuation
of 210. Tenant terminated residency within six mon of the lien
date;. On month-to-month rental., p*ssestory Interest is considered
to be of no value if 01ocupahcy term nates less than six mmonttm after
the lien date,,', or prior to August 33, 197`x. Termination, 'of oceu..
panty after assessment has been made and within six aonths of the
lien date ccsnstitutaes an opinion sof no value. Thorofare,, in
ace6rdance with assessor's policy,, this assessment should be can-
celled.
Code 66008 - Assessment No. 2412, Roy Walker is errone-
ously` assessed for personal property with assessed valuation of
$6000 as the property was located in Alameda County* Therefore,
this assessment should be cancelled
Cade 76047 - Assessment< o* 20010 H. 0. Rutherford is
erroneously assessed far improvements with assessed valuation of
$1,100, since all improvements were removed prior to the lion date.
Therefore, this assessment should be cancelled`
Cade 85098' - Assessment No., 2017, Gus A. and Elizabeth 14,
Hein ars erroneously assessed for personal property with assessed'
valuation of 70 plus 10 percent penalty of 7 (penalties added in
accordance with Section 463 sof the Revenue & Taxation Code), less
business inventory exemption of 9 and net assessed value $68.
This is an erroneous assesszon,t since the assessee was not in
business on the lien date,
1 hereby consent to the
corrections and changes in
the above res'olution$
JOHN;B. qWSESP County Counsel
> '. . Baton# Assistant Assessor epu
July 21, 197 '
Adapted by the Board' this 21st day of July, 1970.
RESOLUTION NO. 70/447
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