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Home My WebLink AboutRESOLUTIONS - 08302004 - 70-504 IN THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, STATE OF. CALIFORNIA Iu the Matter of Changes } of the Assessment Roil } RESOLUTION NO. 70/504 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 1992 - WU 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 defects in description and/or farm and clerical errors of the assessor on the roll should be corrected: Code 03000 - Assessment No. 256, Bay Area Central Church is erroneously assessedfor personal property with assessed valuation of $2,060. The asse'ssee filed for Welfare Exemption within the time required by law, but due to incomplete information the exemption was not allowed. Amended. .findings received from, the State board of Equalization reveal, that the exemption of $2,060 should be allowed, leaving no taxable value. Code 66060 - Assessment No. 2017, R. D. Dalton is errone- ously assessed for personal property with assessed valuation of 1140, less business inventory exemption of $27, plus 10% penalty of 1.4 for failure to file within the tire required by law. Subsequent information received: reveals that assessee had sold his cattle before the lien date; therefore, this assessment should be corrected to show personal property $50 plus $5 penalty, no business inventory exemption. ' � R. 5. Sea on, Assistant Issessor August' 11, 1970 cc: Assessor {G. Giese} Auditor RESOLUTION NO. 70/504 rage 1 of is Tax Colleetor --- Code 79132 Assessment No. 2006* ;!Eugene G. Alves Construe- tion Go. Inc. is erronea tsly 'assessed with personal property with assessed valuation of $50,670 since deputy used wrong factors in computing full c&sh value. Tbis !asse cement should. be corrected to show personal property with assessed valuation of $29,220. It hag been asaartained by the assessor from an audit of the assesseers books of account or other papers that there has been a defect of description or cleri.oal error of the assesses 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 been assessed or to assess it at a substanw Bally higher valuation than he would have entered on theroll if the informationhad been correctly furnished; snd therefore, Pur su.ant to the Revenue and axat on Code, Section x-631.5, the assessor certifies to :the auditor that the following corrections should be made on the 'assessment roll: Cade' 02002 - Assessment No. 240j5, Mamerto C. 1'alaganas,Jr. is erroneously assessed for personal property with assessed; v Q alu- atien of 7 and improvements of;< $750. Since accou ,.tant declared lieensed equipment on the property state*ant, this assessment should be corrected to show personal' property $390, irprovements "50« Code] 05001 - `Assesement o. 2105, ;otor Bill, is <ass sesed for personal, property with assessed valuation of $2,440 less business inventory exemption of $30* An audit dlsoloses that assesse over- retorted machinery and equipment on W p�opertg statement; -therefore th' i.s assessment should be corrected to $950 personal property, no change in business inventory exemption,. Code 47001. - Assessment o. 2115, Basil.io M. Yap-Chiongco is erroneously, assessed with personal property; 160 sixxce accountant declared licensed equipment on thea prcxpert,y statement. The rsfrsre, this assessment should be corrected to shove personal property $464, resulting in a reduction of t500 assessed valuation. Code 07001 - 'Assessment R®. 2279, Leo Kessler is erroneously assessed. for personal, property with assessed valuatzon of $2,530, less business inventory exemption of 12. since accountant reported equwprawnt on the 'trope rty s atexent th&t as wise did nit own, this assessment should be corrected to 'show personal, property $2.4040, no change in business inventory exempt:o . Code,' 07001 - Assessment No- 23$03, Vincent Russo is assessed for personal property with assessed valuation of $101, 7fl; impro�ementa of $!l, l less business inventory eXe ption Qf ,71 . hs is an erroneous assessment 'since assesses used rets.x value an inventory; therefore, this assessment should be corrected to $8,630 personal. property, ,improvements $1,410, less business inventory exelption of $2,169. R. 5. Assessor August 11., 1974 5 4- God* 09034 - .assessment No. 007s Custom Financial Corporation is erroneouslyassessed with improvements of 55 250 since lessee also declared and was assessed for the same equipmento Therefore, this assessment should be corrected to show assessed valuation of personal. property $360 (no change), no improvements. Cade 1€001. - ,Assessment ' 3o. 2027# Wilfred H. carpenter is erroneously assessed with personal property $2,010 assessed valuation since he reported licensed equipment on his business property state- ment. This assessment should be corrected to showpersonal property $790, :no change in business inventory exemption of $219. Cade 10003 - .assessment o. 2027 Russell A. Partridge is erroneously assessed with personal property $5,850, less business Inventory exemption of $513, plus 10 penalty of $585 for .failure to file within the time required by law. Since assessee reported improvements in his machinery and equipment cost which had also been assessed to him by Real; Property Appralsal Division, this assessment should be corrected to show personal' property 4 .,280,' plus 1€l penalty of x..28, no change in business inventory exemption. Code 14QIO - Assessment No. 2338, Emery F. Page et al are erroneously assessed with e sonal, property with Assessed valuation of $520, improvements of 2C since aeoolumta, nt Inadvertently reported values of their Alameda County office. Subsequent information received and physical inspection of the prey ses 'show that this assessment should be corrected to 50 personal property and 50 improvements It has been ascertained. >from, the' assesement 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 therefor+s, pursuant to the Revenue and Taxation Code, Section } $ (1) (a), 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: Cade 79067 - Assessment go. !2011, Standard Evil Company is erroneously assessed for improvemsnttof $3,950 since another company has also been assessed for the some property; therefore* this assessment should be caneelled ' AND, FURTMR,, under Section 4986' (1) (b) Come 03000 - A.asessment ` o. i2474> Dunlop, James and M--Donald, John ;are erroneously assessed for personal. property with assessed valuation of $140, less business inventory exemption 'of 12, plus 10% penalty of $14 for failure to file 'within the time rerquired, by law. The asse3ssees moved their business but of the county before the: lien date; therefore, this assessment should be cancelled, R-75. ea or'# Assistant kssess r August 11., 1970 �� FURTUR', for the 1967-68 fiscal year: It ;,has been ascertained by the assessor from an audit of the assesses t s books of account or other `papers thatthere has been a defect of desoription or clerical error, of the assessee In his property statement or in other inf ormat i on or records fu rni shed to the assessor which caused the assessor to assess personal property; which should 'not have been assessed or to assess it at a substan- tially higher valuatlot than he would have entered op the roll if the infar at.ion had beep. aorreetly. .furnished;' a.nd', th refore, ipur suant to the Revenue and Taxation Code, lection $� , the assessor certifies to the audit r that the following; corrections should be made on the assessment roll.:; Code 08002 - Assessment No. 2035, Miu Cal. Ine. is errone- ously assessed for personal property with assessed valuation of 21,910. An audit disclosed that aaeessee overreported inventory can his business property statemnt; therefore, this assessment should be corrected to "Show per aou.alproperty with assessed values at on of $18,020, resulting in a reduction of $3,890- I 3,89€x.I hereby consent to the eorraetions and eh :get in the above 'resolution$. Assistant assessor JOHN . ,£� E , County counsel ,�:.�€gust 11, 1970 _/31, D+BpU'ly Adc ?tc t `?-. arthe s � day of RESOLUTION NO. 10/504 P a.ge_� Of FURTHER, f or the 1969-70 0 fiae. l yearo it has been ascertaluedfrom.. the assessment roll and from papers' in the as 88scarfs of�'ice '�what was intended axad what should have been assesses, and, throfdre, ,pursuant to Revenue and Taa� tion Cods 48,31 the followi datects in.Asari tj*n 'and./or form and elerleal, errors of ;the assessor on the roll should be corrected: Cade 85.1108 - Assessment No. 20631 D.Opal.d`Louie is er�reane » o sl.y assessed; with Improvements of *2 612.0 due to .an assessorts error in including leasehoi mprovament's which did not e��.at� �h�� assessment should be ccxrre�atec� to show 14zprc cements of $ £}, no change in personal pr�oport;� of, $850, resulting in a reduction of $1,850 aas+essed val uatl0 . It has< been ascertained by the assessor from>an a dit of the asssssea:s books of ae-oount or other papers that there has, been a defect of des-ripti.oh or c1e'r cal, error of, tho' essesses in his property statement or in ether Ir formata<on or redo-144-furnished to the assessor whyeh<caused tho assessor to assess personal property which should not have been assessed or to assays it ata substan- tially hi er aluatiorx than he wo d have entered on the. roll if the information had been correctly furril she4 1, therefore,' Pur" sant, to the 'Revenue ,and I`a at ax d; Ge ,_ ; ect .pan ,831:5 the assessor certifies to the auditor that the following corrections should be mads: on the as s o s seat roll:,* code 06002 - Assessment' No. �� : ��€� �a� , Ina. .is erraneously assessed for personal. property with a net assessed value of 23,579• .An audit disclosed that assoss s overreported inventory on his business property statement therefore, this assessment should be 'corrected to show personal prop,srty with a Uet assessed value of i4*27 , resulting in a reduction of *x304• R» Seaton,* Assistant Assess;r August il. 1970 5 f Page,y„ ,,,of. .