The URL can be used to link to this page

Home My WebLink AboutRESOLUTIONS - 09102004 - 71-459 IN THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, STATE OF CALIFORNIA In the Matter of Changes } of the Assessment Rall } RESO LU'T10N NO 71/459 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 ` t County Counsel; NOW, THEREFORE, BE IT RESOLVED that the County Auditor is authorized to correct the following assessments: For the Fiscal Year 1971 -72 It has been ascertained from the assessment roll: and from papers in the assessor's office ghat was intended and: what should have been assessed; and, therefore,, pursuant to Revenue and Taza- tion Code 4631, the following defects in description and/or form and clerical errors of the assessor on the roll should be cor- rected: Code 83004 - Assessment No. 20590 New York Friends Croup, Inc. is assessed for personal property with assessed valuation of $1,730. There has been an error of the assessor since he omitted to assess a library reported by the assessee on his property statement; therefore, this assessment should be corrected to show personal property $2,230. .mak. ft« 0.0 Seaton, .ass scant assessor RESOLUTION NO. 71/459 cc: Assessor (G. Giese) Page l ofd .Auditor Tax Collector It has 'been, ascertained From the as aseas sment roll and from records in the 'assessor's office that taxes have been levied or charged erroneously or illegallyfor the reasons as stated below, and, therefore, pursuant to the Revenue and Taxation Codes Section 4986 (l) (a), the following uncollected tax., penalty., or costs;> heretofore or hereafter levied or charged, should' be cancelled in whale or in part on the following assessments: Cads 02008 - Assessment No. 2255s Kod.ekey Electronics Inc. is assessed for improvement's with assessed valuation of 41283. This is an >=erroneous assessment since the improvements aro also included in Assessment No. 02008-2212; therefore, this assessment should be cancelled. Code 14413 - Assessment <No. 2473# Loomis Drugs, Inc. is assessed for personal property with assessed valuation of ' 23?99€3, improvements of 0,830, with business inventory exemption ;of *6,4' 5+ This is an erroneous assessment since it is a duplicate of Assess- ment o. 14010-2357; therefore should be cancelled. R. eatbr�, ;�s;3 a�: ant as s e s sar RRSOLUTION NO. 71/459 Fag e; 2 sof FURTHER, for the 1970-71 fiscal year.- It ear.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:,, therefor; , pursuant to Revenue and Taxa- tion Code 3831, the following defects in description and/or form and clerical errors of the assessor on the roll should be cor- rected: Cade 08001 - Assessment No.. 3516, Randolph Computer Corp. is erroneously assessed for personal;; property with assessed valua- tion of 125,940 since the assessor has made an error in allowing depreciation; therefore„ this assessment'` should be corrected to show personal property $83,310. Cade 08001 - Assessment fuo. 8061, Randolph Computer Corp. is erroneously assessed for 'personal property with assessed valuation of x+210. In auditing the assesee';s books, the assessor used incorrect method of computing depreciation and .made an addi- tional assessment whereas he should have reduced the original assessment. Wherefore, this assessment should be reduced to zero value Code 09000 - 4asessmentNo. 2224t Stevenson .electronics is erroneously assessed for 'personal,'property with assessed valua- tion of $28,930, improvement's of $1,360, with business inventory exemption. of 71866. A portion of the equipment was assessed to both lessee and lessor; therefore, this assessment should be cor;- reeted to show personal property *28,680 no 'change in improvements and business inventory exemption, resulting in a reduction of $250. Code 09034 - Assessment No. 2010, Addressograph Multi._ Corp. is erroneously assessed for personal property, with assessed valua- tion of $11,53:4. A> portion of the equipment has been assessed to both lessee and lessor therefore„ this assessment should be cor- rected to show personal property 7,0% resulting in'a reduction of $4s490- It has been ascertained_by audit of the assessee'`s record; that the assessee emitted to report the cost of personal property accurately to the :extent that this omission caused the assessor not to assess the property or to assess it at a lower valuation than, he would have _lentered upon. the roll were the cost reported accurately; therefore, that portion of the property as to which the cost was inaccurately reported, in whole or in part, should be entered on the roll as escaped property in accordance with sections 531,3 and 532 of the California Revenue and. 'laxation Codes and 'that 'portion of the taxable tangible property, which was inaccurately reported should be entered as escaped assessment Pursuant to section 531,4 of the Revenue and Taxation 'Code; together with interest in accordance' with Section 506 jjjjle2r� ea on, ss Stan ssessor RESOLUTION ISO. 7114.59 P a E:e of Further, it has been ascertained by the assessor from. an audit of the assessee's ''books of'' account or other papers that them has been a defect of description or clerical error of the assessee in his property statement or in ether information or records furnished to the assessor which 'caused the assessor to assess ''personalproperty which should net have been assessed or to assess it at a substan- tially higher valuation than he would have entered on the roll if the information hada been correctly furnished and, therefore, ;pur- suant to the Revenue and Ta-Cation Code, Section 4831.5, the assessor certifies to the aud;hr that the 'foll'owing corrections should be „ made on the assessment roll: Cade 1 010 - Assessment No. 2430, Cable Vision, Inc. is assessed for personal property with assessed 'valuation of ,$3,074 and improvements of *402,760. An audit discloses that assessee over- reported cast of distribution system and,;included) franchise costs which are not assessable, while underreporting supplies. Therefore this assessment should be corrected to show personal property � 40 and improvements $388,410, resulting in a net reduction of $12,W. NOTE", ,Assessee has waived equalization hearing. FURTHER, for the 1969.70 fiscal ;dear: Code 14010 - Assessment No,, 2465s Cable Vision, Inc. is assessed for personal property with assessed valuation of $2,330 and improvements of $303s650. An audit discloses that assessse overreported cost of distribution system and included franchise costs which are not assessable, while underreporting supplies, Therefore this assessment should be corrected to show personal property 44,7,x{3, and improvements $274,830, resulting in a net reduction of $26,400- NOTE: Assessee has waived equalization hearing. I hereby consent to the above changes and/or corrections. {3� B. CEN, ounty Counsel, By Seaton, As' stent 'kssessor Deputy d � t' g-r,a t.hi- r S3 �clay Adopt ' RESOLUTION NO. 71/459 Page of