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Home My WebLink AboutRESOLUTIONS - 09102004 - 71-509 IN THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, STATE OF CALIFORNIA In the Matter of Changes } of the Assessment Roll } RESOLUTION NO. 711509 of Contra Costa County } WHEREAS, the County Assessor having filed with. this Board requests for correction oferroneousassessments, said requests havingbeen consented to by the XAMWNKSM County Counsel; NOW, THEREFORE, BE IT RESOLVED that the County Auditor is authorized to correct the following assessment's For the Fiscal Year k9tKxRAA x 1971-72 It has been ascertained by the assessor from an audit of the assesseees 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 would have entered on the roll if the information had been correctly furnished, and, therefore, pur- suant to the Revenue and Taxation Code, Section. 4831.5, the assessor certifies to the and that the following correction should be made on the assessment roll. Code 08001 - Assessment '=des. 2695, Signode Corporation is erroneously assessed for machinery with an assessed valuation of $5,840, since a portion of the machinery had been returned to the main office In another state before the lien date; therefore, this assessment should be corrected to show improvements $4,030- R. 5. geaton, Ass stant Assessor RESOLUTIONS NO . 71/_'509 ccs assessor (G. Giese) Page 1 of 6 Auditor 'ax Collector It has been ascertained from the assessment roll and from records in the assessor's 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 Code, Section 4986 (1) (a) , the following uncollected tax, penalty, or costs heretofore or hereafter Levied or charged, should be cancelled in whole or in part on the following assessments Code 09000 - Assessment No. 3€ 21, John V. Ralberg is assessed for personal property with „assessed valuation of 670. This is ,an: erroneous assessment since the equipment is also included in another assessment. Code 14010 �- Assessment No. 2498, Carol Lane Investment Company is assessed for personal property with assessed valuation of &170, improvements of$5P190, plus 1Q`o penalty in the amount of $526 .for failure to file within ' the time required bylaw. This estimated assessment is a duplicate since the equipment .is included in another assessment. Code 60007 - Assessment No. 2009, Tony M. Roza is assessed for personal property with assessed valuation of;,$290 plus 10v penalty in the amount of ,,�;29 for failure to file within the time required by law. This estimated assessment is erroneous 'since it is a duplicate of another assessment* Code 66001 - Assessment'. No. 2017, Sherwood Leasing Company is assessed for personal property with assessed valuation of 1 .,6 :0, This is a duplicate assessment 'since both Lessee and lessor were assessed for the same' equipment. Code 66088 w Assessment o. 2051., John McHugh is assessed for personal property with assessed' valuation of $250. This equipment was 'sold before the lien date and 'assessed to the new owner; therefore, this assessment should be cancelled. Cade 77006 - Assessment No. 2150, Byron B". Hildebrand is assessed for personal property with assessed valuation of 1,650 and improvements of $3,000, plus Lai; penalty in the amount of $465 for failure to file within the time required by law. This is an erroneous assessment since it is a. duplicate of Assessment No. 77006-2028. Cade 82001 - '>ssessment No. 2003, Financial Leasing Corp. is erroneously assessed for personal property with assessed valua- tion of Itt,11860. This is a duplicate assessment since both lessee and lessor' have been assessed for the same equipment, therefore, this assessment should' be cancelled R. 0. Seaton, Assistant Assessor Pe tJ 4v `age 2 of '. Code 82003 - Assessment No. 2049, Floyd Stacy is assessed for personal property with assessed valuation. of '.$1€30' plus 10% penalty in the amount of $10 for failure to file within the time required by lair. This is an erroneous assessment since it is a duplicate of Assessment No. 62003-2009. Code 83024 - Assessment h1o. 2270, William Kenneth Rosenberry is assessed for personal property with assessed valuation:' of 160 plus 103;6 penalty in the amount of $18 for failure to file within the time required by law. This is an erroneous assessment since it is a duplicate of Assessment leo. 83024-2187. A10, FURTHER, under Section 4986 (l) (b) Cade 08001 - Assessment No. 35410, Kaiser Aetna and. Northern: California; Shelter Division are erroneously assessed for .personal property with assessed valuation of $6,120 plus 10 penalty in the amountof ;$612 for failure to file within the time required by law. Through an assessor's error, this assessment has been levied in the wrong name. An assessment is being ;ad.ded to the correct assessee on the 1971_72 roll. Cade 08 302 -- assessment No. 2112,' Foodmaker, Inc. is assessed for personal property with assessed valuation of 8,p2,111.0, improvements of $8,680, less business inventory exemption of C14, plus 10% penalty in the amount of 4461,,090 for failure to file within the time required by law. This is an erroneous assessment since it is levied against the wrong assesses. An assessment is being added to the correct assessee on the 197 .-72 roll. Coda 09000 - Assessment No. 2641, L. S. Moffett is errone- ously assessed for personal property with assessed valuation of 00, since the owner died ;annd property was disposed of before the lion date; therefore, this assessment should be cancelled. Code 12012 - Assessment No. 2107, James L. Case is assessed for improvements with assessed valuation of $1,500. This assessment has been erroneously levied since the property had been sold before'' the lien date. An assessment is being added to correct assessee on the 1971-72 roll. Code 79196 - Assessment No, 2:383,, CIC Leasing Corp,. and The Lewis Company are erroneously assessed for personal property with assessed valuation of 223200 since this equipment was repossessed and removed from the county before the lien date; therefore, this assessment should be cancelled. code 82018 - Assessment No. 23€ 0, Lurline B. :Eight is assessed for improvements with assessed valuation of $900. This is an erroneous assessment since the property had been sold before the lien date. An assessment is being levied against the correct owner' on the 1971-72 roll. . Seaton, 'ss stant;< ,assessor .. Page of 6 Code 82044 Assessment iso. 2006, Manny P. and Frances Alves are assessed for improvements with assessed valuation of : 930. This is an erroneous assessment since the property had been sold before the lien date. An assessment is being levied against the correct owner on the 1971 -72 roll. It has beenascertained from the assessment roll and from papers in the assessor's office what was intended and ghat should have been assessed;' and, therefore, >.pursuant to Revenue and Taxa- tion Code 4831, the following defect's in description 'and/or form and clerical errors of the assessor on the roll should be cor- rected: Cods 02002 - Assessment No. 3095, Chanco Leasing Corporation dba Williamsburg Leasing Corporation is erroneously assessed for personal property with >assessed valuation of $x.,810 and improvements of $8,920. A portion of the equipment has been assessed to both lessee` and lessor; therefore, this assessment should be corrected' to snow personal property *10730 and improvements X30220. Code 03€300 - Assessment No. 2352,' Kis'ter Savio & dei-Inc, are erroneously assessed for personal property with assessed valua- tion of .55,870 since deputy used wrong Factor in determining depre- ciation,* therefore,, this assessment >should be corrected to show personal property OoW- Code 07001. - Assessment No, 2223,' Diablo Orthopedic Radical Group, Inc. is erroneously assessed for ,personal property with assessed valuation of $1.,1 0 and improvements of $670, There has been a clerical error in computation; therefore., this assessment should be corrected to show personal' property $6603 and improvements x:190. Code 08007 - assessment No. 21.10, Manley, ,Inc. is assessed for personal property with assessed valuation of x:360 plus 10 penalty in the amount of 36 for failure to file within the time required by law. There` has been an error of the 'assessor in making an assessment with incomplete information; subsequent' information reveals more equipment than originally estimated; therefore, this assessment should be corrected to show personal property *430 Plus 10% penalty in amount of $43- NOTE: 43.NOT : Assessee has been notified of this correction and his right of appeal. Code 83024 - Assessment No. 2201,, Ori oda Catering Company is assessed for personal property with assessed valuation of $8,690 and; improvements of $7,260, less business inventory exemp- tion of ; 168. There has been an error of the assessor in using an incorrect depreciation schedule, 'therefore, this assessment should be corrected' to show' personal;' property $71420, improvements $5,9803, no change in business inventory 'exemption. 0. on, AssisfAHE'issessor Page __4 of 6 Since there has been an assessorts error in using wrong factors in computing assessed valuation, the following assessments in the name of H. Coster enterprises, Inn, should'< be corrected for the 1971-72 fiscal year. Original Corrected Amount Assessed Assessed of bode-Asamt. Maas of..Prs� ' ValueValue deduction 01000-2305 Personal Property , in 09007-2012 :t 1t 300 1,90 X11.0 12052-201 tt it 370' 230 1 6bC3(31-2 3(b it it 40 4.,9304*$10 120 830319-2003 It 5,710} 5,0260 450 R. . Seaton, Ms an asessar Page -,/of 6 FURTHER, for the 1970-71 fiscal year. code 05000 - Assessment iso. 2407, Litton industries Credit` Corporation is erroneously 'assessed for personal propertywith assessed valuation of $490. A portion of the equipment has been assessed to both lessee end lessor; therefore, this assessment should be corrected to 'shots personal property $400, resulting, in a 'reduction of 6,9€3 assessed valuation. 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; Nd, therefore, pursuant to the revenue and Taxation Code, Section $0 (1) (b) $ the following uncollected :tam, penalty',, or costs heretofore or hereafter levied or char e;d$ should be cancelled in whole or in part on the following assessments Code 11017 - Assessment No. 2204, Robert J. Anderson i assessed for personal property with assessed, valuation of 7900 improvements of $1,600, less business inventory exemption of $75, plus 10% penalty in the amount of $239 for failure to file within the time required by law. This estimated assessment is erroneous` since the business was 'burned out before the lien date. I hereby consent to the above changes and/or corrections: JOHN B. CLA` SEN, County Counsel B 6ti i 4n, AMstant 199essor eputy Adept ed by the Board this� ,� day of r ,�.�� ,. :1g2,1, . RESOLUTION NO. 71/50 Page 6 of 6