HomeMy WebLinkAboutRESOLUTIONS - 08302004 - 70-554 IN THE BOARD OF SUPERVISORS
OF
CONTRA COSTA COUNTY, STATE OF CALIFORNIA
In the Matter of Changes
of the Assessment Roll ) RESOLUTION NO. 70/55
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 19*20L-19*21
It has been ascertained by the assessor from an audit of the asses-
seats books of account or other papers that there has been: a defect of de-
scription 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 been assessed or
to assess it at a substantially higher valuation than he would have entered
on the roll if the information had been correctly furnished; and, therefore,
pursuant to the Revenue and Taxation Code, Section 4831.5, the assessor
certifies to the auditor that the following corrections should be made on
the assessment roll; anal, further, in accordance with Section 4985 of the
Revenue ek Taxation Code, any uncollected delinquent penalty, cost, redemp-
tion penalty, interest, or redemption fee, heretofore or hereafter attached
due to such error, should be canceled if it is impossible to complete valid
procedures initiated prior to delinquency date, capon the showing that pay-
ment of the corrected or additional amount was made within 30 days frcm,, the
date correction is entered on the roll or abstract record:
Code 09000 - assessment No. 2954, Frances F. Shadburne, dba
Payless leaners, is assessed for personal property with assessed valua-
tion of $1,1903, improvements of $2,070, less business inventory exemption
of t186. This is an erroneous assessment since the assessee declared
customers' clothing: as inventory, entered cost of equipment in incorrect
acquisition year, and included goodwill in cost of leasehold improvements;
therefore, this assessment should be corrected to show personal property
$340, improvements $880, no business inventory exemptioxn.
{{ r
R. Viz. Seaton, Assistant assessor
cc;: Assessor (G. Giese)
Auditor
Tax Collector Page 1. of 2
RESOLUTION NO. 70/554
Modern Noon Company is erraneVusly aSoesaed dor improvements
(leased signs) sinoe asp a ssee included ma-i:nteninee, f nanojing and
taxes in reporting cost. Therefore., the following ass aas tints should
be corrected;
Cocke 09000 - Assessment No. 2849 Improvements from $4.20 AV to: 180 AV
Code 6608.4 assessment N'o. '2005 14rovement<s from $490 .AV to $210 AV
Code 83024.. Assessment 'go. 237 Mmproveen'to from, 1*31 A' to $930 AV
It ht' s beet assertainad from the assessment roll and from
records in. 'the" asssssor#`s office that taxes have been levied or
charged erroneously or illegally, for 'the 'reasons as stated i below:
and, therefore, pursuant to the Revenue and Taxation Code, Section
x-986 (l) (a) , the following, unoolleet d tax, penalty, or 0O'S to
heretofore 'or hsraafter 'levied or charged, should 'be can
es'lled' in
whole or in part on the following asses ents
Code 73020 - ,Assessment' No. 2410 , B I F Unit of ;General
Signal Corporation s assess for personal proper, y with assessed>
valuation of $lP850. less business inventory exempti oh of61�
This as has been levied m.ote` ::than + nee, bsings €inplieate
of'Assessment No. 09000-233 therefore should be> oan elled,.
I hereby consent to the
Corrections and changes in
...: the above resolutions,
;. ea ori, ss s�tan » s w or
JOHN B. GLAUSMO County Counsel
September 1, 1970
Delpug
Adapted by the Board on the T s t day of September, 1.970.
RESOLUTION NO. 70/554
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