HomeMy WebLinkAboutRESOLUTIONS - 09102004 - 71-470 IN THE BOARD OF SUPERVISORS
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CENTRA COSTA COUNTY, STATE OF CALIFORNIA
In the Matter of Changes }
of the Assessment Roll ) RESOLUTION No. 71/470
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 - 1971-72
It has been ascertained from the assessment roll and from
records in the assessorrs office that taxes have been levied or
charged erroneously or illegally for the reasons as stated below„
and, therefore, pursuant to the Revenue and. Taxation Cade,, Section
4986 (1) (a) , the fallowing uncollected tax, penalty, or casts
heretofore or hereafter levied or charged$ should be cancelled in
whale or in part on the fallowing a:ssessmentt
Cade 02002 - assessment No. 2834, Pillsbury Stationery
Stores, Inc. is assessed for personal property with assessed
valuation of $14,790 and improvements of $2,060, less business
inventory exemption of 4113,162. A portion of the equipment has
been included in a real property assessment; therefore, this
assessment should be corrected to show personal property $14,000,
improvements 1,2700 no change in business inventory exemption.
. Seaton,- "`aa a.n ssesscr
cc; Assessor (G, Giese)
Auditor
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Tax Collector
RES-i3LUTIO NO. 71/470
It has been ascertained from the assessment roll and fron,
papers in the assessor's office what was intended and 'what should
have been assessed; and, therefore$ pursuant to Revenue and Taxa-
tion Cade 4631, the following defects in description and/or fora
and clerical errors of the assessor on the roll, should be cor-
rested'.
Code 01000 - Assessment No. 2415, henry C. and Eleanor Stuart
are assessed for personal property with assessed valuation of t510
improvements of $10394 with business inventory exemption of 1 .
This is an erroneous assessment 'since an incorrect factor was used
in computing assessed value; therefore this assessment should be
corrected to show personal property $340, improvements $870, no
change in business inventory exemption.
Code 02002 - assessment T o. 3174 Harvey R. Ainderson and
Robert T. Kelley are assessed for personal property,with assessed
valuation of $50 plus 14 penalty in the amount of 5for failure
to file within the time required by law per rection 463 of the
Revenue and Taxation Cade„ Upon receipt of additional information
the original estimated assessment was found to be erroneous;,
therefore should be corrected to show personal, property 120, 'less
business inventory exemption of X21,, plus 10:;4 penalty; on net tangibles
in the amount of 9 for failure to file timely.
NOTE: Assessee has been notified of the increase and their
rights of appeal.'
Code 55002 - assessment No, 2019,, Jimmy W. Eaton is
assessed for personal property with assessed valuation. of $9313,
less business inventory exemption of, $189, plus l0°% penalty in
.
amount of 7 for failure to file within;; the time required by 'law
per Section 463 of the Revenue and Taxation Code. Upon receipt of
additional Information, the original' estimated assessment ' was
found to be erroneous•, therefore should be corrected to show personal
Property : Et3, less business inventory exemption Of $333: ?plus
10% penalty on net tanRibles tangiblesin the amount of $112 for failure to
file timely.
NOTE: Assessee has been .notified of the increase and their
rights of appeal.'
It has been ascertained by the assessor from an audit ,of
the assessee t s >books of account'or tither 'papers that there has been
a 'defect of description or clerical error of the asse'ssee' 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 would have entered on the roll if
the Information had been correctly furnished, and, therefore, pur-
suant to the Revenue and. Taxation. Code, 3ection 4831.5, the assessor
certifies to the auditor that the following corrections should; be
made on the assessment roll,
R. 00 Seaton, As-
sistant 'Assessor ¢
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Code 02002 - 'Assessment Nn. 2822, John and: Roberts. J,
Mastorakis are 'assessed for personal property with assessed valua-
tion of lo03Oo improvements of $2jaft, less business inventory'
exemption of $72. Subsequent information received discloses that
this is an, over-assessment caused by<'_the 'assessee ►s failure to
provide sufficient historical information regarding equipment.
Therefore, this assessment should be ;;corrected to show personal
property $8100 improvements $1,720, no change in business inventory
exemption.
Code 09000 Assessment fides. 3078, Albert Wah, John Bragga, Jr. ,
and Ban Kuen Wongp et al are assessed for personal property with
assessed valuation of $1 640, improvements of UolO0, less business
inventory exemption of *;4. This is an erroneous assessment since
assessee reported licensed equipment'' on his property statement;
therefore this assessment should be corrected> to show personal
property $1,500, improvements $3,660, no change in business inventory
exemption.
Code 66066 - Assessment No. 2022, ,,Alfred Jessen is errone-
ously assessed for personal property with assessed valuation of
$260 and improvements of 750. The assessee ailed. for Veteran's
Exemption within the time required by lath, but due to 'incomplete
information an exemption of only $110 was: allowed on another
business. Therefore, the remaining x;890' allowable exemption
should be applied against this assessment, leaving a net taxable
value of $120.
1 hereby consent to the above
changes and/or corrections.-
JOH14 B. CLAUSEN, County Counsel.
By,
R. . ea on, ss st'ant ssessor Deputy
ADOPTED by the Board this 27th day of July, 1971-
RESOLUTION
971.RE OLUTION ``N0. 71/47'
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