HomeMy WebLinkAboutRESOLUTIONS - 09102004 - 71-251 IN THE BOARD OF SUPERVISORS
OF
CONTRA COSTA COUNTY, STATE OF CALIFORNIA
In the Matter of Changes j
of the Assessment Roll j RESOLUTION NO. 71/251
of Contra Costa County j
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WHEREAS, the County Assessor having filed with this Board requests
tor 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 - 11 — 191-72
It has been ascertained from the assessment roll and from
papers in the assessors office what was intended and what should
have been assessed; end, therefore, pursuant to Revenue and Taxa-
tion Code 46310 the following defects in description and/or farm
and alericel errors of the assessor on the roll should be corrected.
For the year 1970-71:
Code 02002 - Assessment No. 2099, Julius Preszler is
assessed for personal roperty with assessed valuation of $14,,670
and improvements of $590., with business inventory exemption of
*4,,065. There has been a clerical error of the assessor in eom-
put ng assessed value of stare equipment; therefore, this assess-
ment should be corrected to show personal property $14,420,
improvements $290, no change in businessinventory exemption.
FURTHER, for the 1968-69 fiscal year:
Code 09000 _ Asse$maent No. 8026, Rossmoor Corporation is
assessed for personal property with assessed valuation of $11,520,
An audit disclosed that assessor failed to allow depreciation,*,
therefore this assessment should be corrected to show personal
property 4100620# resulting in a reduction of $900.
. era on, A1.s scant Assessor
cc** :assessor (G. Giese') Page 1 of-3
Auditor
Tax Collector
RESOLUTION N4 71/251
FURTHER:, for the fiscal year 1968-69
It has been ascertained by the assessor from an audit of
the assessee's books of account or other papers that there has been
a defect of description 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 substan-
tially higher valuation than he wouldhave entered on the roll if
the information had been correctly furnished; and therefore, pur-
scant _to the Revenue' and Taxation Code: Section 4631.5, the assessor
certifies to the auditor that the following corrections should' be
made on the assessment roll.'
Code 02002 - Assessment No. 2404, William J. Cartsn is
assessed for personal property with assessed 'valuation of $8,980.
An audit disclosed errors mads in progression of inventory; there-
fore, this assessment should be corrected to show >personal property
$8,260 resulting in a reduction. of $520.
Code 02020 kssessment No. 2065, William J. Cartan is
assessed for personal property with assessed valuation of $13,150-
An >audit disclosed errors made in progression of inventory„ there-
fore, this assessment should be corrected to show 'personal' property
$124450 resulting in a reduction of $700.
Cada 73028 ; - Assessment No- 2121,, Tony L-emmos Grading is
erroneously assessed for personal property with assessed valuation
of $11,510 since construction equipment located in another county
was reported. on the 'business property statement. Therefore, this
assessment should be corrected to show personal property $9$ 80,
resulting in a reduction of X31,930.
It has been ascertained from the assessment roll and from
records in the assessor's office that takes have been levied or
charged erroneously or illegally for the reasons as stated below;
and, therefore, pursuant to the Revenue and Taxation Codes Section
980 (1) tb,?, the following uncollected tax, penalty; or casts
heretofore; or hereafter 'levied or charged, should be cancelled in
whole or in part on the following assessments:
For the year 1170-71.
Code 02002 - Assessment' No.>, 2582, Frumen.ti Brothers are
erroneously assessed for improvements with assessed valuation of
$1.30 since assesses had vacated the building before the lien date
and improvements were in possession of lessor#* therefore, this
assessment should be corrected to zero value.
. �ee,ton, ,ass stout ssessor
Page 2 of ,
RESOLUTION NO. 71/251
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FURTHER, for the 1969-7Q .fiscal gear:
Code 02002 - Assessment No, 283$, Frumenti Brothers are
erroneously assessed for improvements with assessed valuation. of
$130 since assessee had vacated the building before the lien date
and improvements were in possession of lesser, therefore, this
assessment should bs corrected to zero value,
T hereby consent to the above
changes and/or co'rreetions r
JOHN B. qQjAt7, j0ounty Counsel
R. .,
Assistant Assessor BY. -'
Deputy
ADOPTED by the Beard this 13th day of April, 1971.
RESOLUTION NO. 71/251
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