HomeMy WebLinkAboutRESOLUTIONS - 09102004 - 71-250 IN THE BOARD OF SUPERVISORS
OF
CONTRA COSTA COUNTY, STATE OF CALIFORNIA
In the Matter of Changes }
of the Assessment Roll } RESOLUTION NO. 71/2-50
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 County Counsel;
NOW, THEREFORE, BE IT RESOLVED that the County Auditor is
authorized to correct the following assessments:
For the Fiscal Year 1969-70 1970-71
It has been ascertained by audit of the assesses;s books
of account or other papers that there has been a defect of descrip-
tion or clerical error of the assessee in his property statement
or in other information or records furnished by the assessee which
caused the assessor to assess taxable tangible property at sub-
stantially higher valuation than her would. have entered on the roll
had the information been correctly furnished, th,erefore3 such error
on the roll should be corrected in accordance with section 4831.5
of the Revenue and Taxation Code; further such error caused the
assessor to erroneously allow business inventory exemption and$
therefore, an escaped assessment in the amount of the portion of
the exemption incorrectly allowed because of such erroneous or
incorrect information submitted by the taxpayer should be entered
as escaped assessment pursuant to Section 531.E of the Revenue
and Taxation Cede together with interest on taxes pursuant to
Section 506 of the Revenue and Taxation code, analo in accordance,
with Section 533 of the Revenue and. Taxation Code, the assessed
values erroneously or illegally assessed should be offset against
the proposed escaped assessment for the same tax year;, and if
such values exceed the proposed escaped assessment for the sane
year, the assessor has notified the assessee that he may file a
claim for cancellation or refund as provided. by Sections 4986 or
5096 of the Revenue and Taxation Code,
ea cn., MisfZt liseiiFF
cc: Assessor (G. Giese) Page: 1 of 2
Auditor
for
Tax Collector RUSOLUTION NO. 71/254
i12-
In Code Area 08001, Independent Renderers Inc., shouldhave
entered the following
For the Class Original Corrected' Amount
Fiscal Ass t. of .Assessed Assessed of Pertinent,
Ye ax• , umber ProRertj value Value Chafe R&'i' Section,
1963-70 08001-2285 Pers- Prop. 3,290 2, t}Q - 594 4831.5,
Imps. 35,T8a_ 34t 70 - 9104831-5
Bus. Inv. - 462 - 374 + 88 531.5
Not Offset -1, 1 533
1970-71 08001-2422 Pers.' Prop. 6,230 5,350 .. 88C x:831.5
Imps. 35,380 3 :,593 - 790 4831.5
Bus. Inv. _l S 812 -x.,548 + 264
531.5
Offset fset -TAM 533
NOTE: A:ssessee has been notified.
In Cade Area 41000p John W. Jones,, should have entered the
following:
For the Class Original Corrected Amount
Fiscal Asam.t. of Assessed :Assessed of PertineAt
Year Nuzber 'ragert; value Value Chaff R& ' ect3.c�n
1969-70 01000-2276 Pers. Prop. $ 4,69 $ 21900 -1,7913 4831-5
Bias. Inv. w 47 - 271 + 1,76 531+5
Net Offset -1$614. 533
NQ`s': Assesses has been notified.
I hereby consent to the above
changes 'and/or oorreetions«
Joe
k.+ JOHN B. EK$ county Counsel
Assistant Assessor B
Deputy
ADOPTED by the Board this 13th dap' of ;April, 1971.
Pageof
RESOLUTION NO. 71/250
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