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HomeMy WebLinkAboutRESOLUTIONS - 08042003 - 70-484 IN THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, STATE OF CALIFORNIA ' In the Matter of Changes } of the Assessment Roll } RESOLUTION NO 70/484 of Contra Costs, 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 1912 - 19*21 It has been ascertained from the assessment roil and from records in the assessor'ts 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 (l) (b) , the following uncollected tax, penalty, or costs heretofore or hereafter levied or charged, should be cancelled in whole or in part on the following assessments Cods 07001 - assessment 11o.. 2391, Canteen Co. of Contra Costa is assessed for personal property with assessed valuation of 8,000 Less business inventory exemption of $144. This assessment was processed: in an incorrect tax area cede and should be canceled, A neer assessment has been made in the correct tax area code. Code 86007 - ,Assessment �To, 2023: Canteen Co, of Centra Costa is assessed for personal property with assessed valuation of $920 less business inventory exemption of $15. This assessment was processed in an incorrect tax area code and should be cancelled. .A new assessment has been made in the correct tax area code. e4c'ile/e�-�_ �­ . 8a on, 139s an Tssessor August 41 1970 cc: Assessor (G. Giese) Auditor Tax Collector Wage 1 of 5 RESOLUTION NO. 70/484 It has been ascertained from the assessment roll and from papers in the assessor's office what was intended and what should have been assessed., and, therefore, pursuant to Revenue and Taxa- tion Code 4831, the Following defectsin description and/or" form and ol,erical errors of the assessor on the roll should' be corrected'. Code 02020 - AssessmentVa. 2065, ♦ Hs Kress Company is assessed .dor personal property with assessed valua.tioa of 31.,980, fixtures 13,020 d improvements of $12,49 0, less 3 business inventory y e emptiou on inventory. The improvements have also been included in a real property ssessment; therefore the roll should be corrected to show' personal: pro}11erty with a valuation of ;€ 34,980,' fixtures Of 64,13,020: with no 'change in business inventory exemption resulting in a reduction of $12,250 assessed value. Code 08001 -'�Issossm.ant No, 3463, Bey «Tube Rental- Company is erroneously assessed for personal property with' assessed valua- tion of 259,. 30, An audit di solosed that the highly specialized construction equipment was built for a apeoifie project. Since the project was completed in 'early 1969 the equipments being rune- tionally obsolete, was idle and had very little salvage value, This was called to the attention of the A ser sort a Department before assessment was made. but; through an over=sight, action was not taken.> as cOntemplated* Therefore, ;this asseasment should be eorreeted. to, show personal property with a valuation of X196*010. Code 08001 - Assessment No"' 3524Traps-Bad° Constru.otore is erroneously assessed dor personal Prop rty with assessed valua- tion of 5 3:990 and improvements' of t,3x550. An audit d,i.selosed that the highly specialized oonstruotion e�uip>�enti was built for a specific project'. Binge the ;project was completed' in early 1969 the equipneht, being fun,etion.ally; obsolete, was idle and had ver; little salvage value This was called to the 'attention of the Assessor's Department before iassessment was made, but through an oversight, action was not taken as contemplated. Wherefore, this assessment should. be co�rreeted to show personal property 120,080 and improvements' $3,550+ Codec 8 38 - Assessment Kew 2056, Karl 1's and Mary ;Carlson are erroneously assessed for 'im,provements with a.sseased valuation of 580. Since the house had deteriorated to 'suoh a paint that it wa,s Uninhabitable on the lien date, and demolished i shortly there- after, it has 'been deter fined that the building ha.d very little value on the lien date,. Therefore, this assessment should >be dor- rooted to show improvements of 30. R# U. Beatono s.ssistant assessor August 1., 197€ RISOL TION NO. 70/484 Page 2 of It has been escertei.ned UY the Asses$or from an audit, of the assesseets boos of accost or other papers that therehas been a. de�'eot of description. car ol,erirrai- error 'of tae assessee his propert., statement or in. othsr inf ormation ear records furxa.i'shed; to the assessor which caused the asseseor to 'assess personal property which should neat hair been saseseed car, to asses it ata sdbstan- tia�ly, higher valuation than he �rr�uld ha�re erstered on the roll if the irAtomation had been correctly fural ad; and therefore, PUT su€rnt to the .Revenue- an, d- 'axation 0ode, ctien31. tb assessor eertifies to the, audi t:or i that tk�e f�tl�c��in correction should be made on the 'assessment mill hod 050 1 -'; ssessment Noe 4�a �an:tesrx � of Contra costa is asse�sssd for personal patic�p+�r � �r�th g€�ustiox� of P, :0 less a business inventory ex pti o Office furniture and restaurant dquipment l boated in another :tam. area ccade ware 'erronew ously reportw: at thi.. ation* ft—erefore, this assessment Should' be corrected to show; pereonal property lith assessed valuatiol of $4o 20 less 'business inv7ento ex,ezpt .en ei" $. Office f i ure and rea aurant equipment are ;be in, added to the assessment In the correct) tax area 0ode. Crede 0,$005-2157 ITT Canteen Gar crab ou is ,assessed for person prepert with a valued®n of a ,# s b ei tress is vento,aR7 exeaaapti cin of 144 �sseesee re , ted' off`i ce i'urn.iture' and res ,sur-' ant equipment In another tax 'ares cdd.e whieh should haver been in." eluded at this location. 'i}herefcre, this assessment should be correoted tri show Personal:.property with a valua.tioa o.� is C* less business inveht. 8 0, ,tion Of Als0, the name was submitted i,noorrer~tly can.' orlgihal tax bill and should be corrected to 'Canteen o* of Con ra. 'costa. Concord :TV Cable-As assessed :for improvements and personal property in three tax code areas icon the 1970"71 unse*ured rale. Pr On Information &a"id am-end ata a en s eubasquently� �E rnished the assessor it Ihas been determined that assesee ha d deol.ared >a portion of the equipent' in the wrong; cods ereas, :Dari declared scae of the equip en in the reg Tear Of aequ si ti on and has included amounts ats< paid to i u} lic il.ities .for rearrAngemaln cif pcsle atta.ch- mezats which are property of Cather r;+a pan:i ' : e of the assessments should, be adjusted as followa s Corrected Q*,dgASarmt. Laeeseed Value fall sSeesed Value s Per:so popert � � 332,560 iprrtexzaerats xl DkO Total 0"9,40 Total 13000-2018 7s570 improvements I00680 79€96-2071 45A20 improvements $: 36#990 R* 0 Sea.tc� , �ss s tont :Viossor August 4 s l97 C FMOLUTIO NO. 70/484 Page j of Code 10001 -' Assessment No,. 2099, Kenneth 'longis assessed fc rpersonal proper y with assessed Value; of and improvements of $6004 less business inventory exemption. of *1,x.22. Assessee erroneously 4, Sed r tail value in reporting his inventory therefore this assessment ahou.14 be oornocted to showpexyaca�l prxpert 3, Q+ ,� ixprovmentsb�3C, e11 aa busne#s inventor; exemption Op with .net assessed valuation of $31*3000 Code 53009- Assessment No* 9007, S & H Sailboats, Inc. is srron.eouslLAO asaessad far pex*sonal prolpl arty with aaseaaad, valuation of and improvements of ���'33Q less business inventory exemption of $225. Since a portion of th i provements had been sued before the lien date and, assessed to the eorrect owner, thia assessment should be cr��raoted to ahlow improvements 230950, no ca in personal property or business inventory exem,ati.dn. It has been aso rta.in.ed from the asses smant roll and from records in the asses arts offiee that taxea have be levied or charged erroneously or illegally for the reasons astated below; and, therefore, pursu,an°� ' ta the Raue and T anon Cade, Igectikon $b l (a)$ the fa2lvw ng uncollected to , ,penal,tg, or costs heretofore or hereafter levied or charged), should be caneeled in 'Whole or in 'part' on the following; assessments Cade 0200$ sssssment No's 22, , ;�—ble studios is errane- aualy assessed for Personal, property with a valuation of 75 p1 s 10 percent penalty: fon failure to file within the time required by lgw. This 0asessment has been levied more than oxide, being a . duplicate of s ses smsnt o. 102020--2158. Cade 86004 - assessment No. 2010, >.1T ;Canteen corporation is erroneous,ly assessed for perodnal property. with a valuation of $1S110 fess business inv nta y e empt on of 16. This asseasm:ent has been levied more than once, ala© being assessed on the secured mall, therefore,` should be a s.celsd. ANDS ."PURER, under Section 4986 (1) (b) '. Cade 08001 -' Assessment No. 3519, Berl.! Scheib is errone ously assessed for Personal property with assessed valuation of $1$110 :and. improvements of t990, less business inventory exemp- tion of 390, since he was not the owner on the lien date,` An assessment is being levied against the eorrecti owner; therefore,, this assessment should be cancelled. r• M.a * 0. Seaton„ AasiWt nt Alavessor August x, 197 RESOLUTION NO 70/484 Page of 5 FVRTHF,R$, for the 19691W79 Pisaal year, It has been aseartained from the as0ssment, roll and .from papers in the ass O's sor'� art �s what was 3ntended and wh t should haeme been sesesec ; fid, therei`are, pursuant + Rerexue an4 Taa- tion Code 0. 1, the fell i defeats i in a, '',ipti+ snd/ar �'Orm d clerieaZ errors- of the asseSsor On the rail should be Cor- Code 02,20 kasessment o, 2098, S H E ess a=ls::680:* � assessed for personal pr6per iy assessad valuat.,on fi.ztures of 1�, nd pec emeht of Z�:l 02 less 2 perver t business inva. tory a es�pti A 0 inven�s�x��`� � e �mpra�tex�enta hive also been included in a regi jproperty assessment; therefore the roll should be eorrected to show pens raid property ;with a valu0tian of , lMOS Fixtures of ��.��$��, no Chafe in business inventer�* exemption. resulting i1 a. redue tion: Of $13"130 assessed. value. 1 herebout to the: c�rreeticn0 041.4henges in the above resolution. J a county counsel 17, . ea on, *63TROIsse zor PU t7 August 4.1 1970 ,kdop 0d y the Board th�s ��clay of Civ � � ��., : ��• R MOLUTI09N NO, 70 48. Pag e of