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Home My WebLink AboutRESOLUTIONS - 09102004 - 71-550 IN THE BOARD OF SUPERVISORS OF CONTRA COSTA COUN'T'Y', STATE OF CALIFORNIA In the Matter of Changes � of the Assessment Rall ) RESOLUTION NO. 71/550 of Contra Costa County } WHEREAS, the County Assessor having filed with this Board requests for correction of erroneousassessments, 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.-r72 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, therefore, pursuant to Revenue and Taxation: Cade 4831, the following defects in description and/or form and clerical errors of this assessor on the roll should be corrected; and, pursuant to Section 4985, the assessor requests the Board of Supervisors to order the auditor to cancel any uncollected delin- quent ';penalty, cost, redemption penalty, interest, or redemption fee which has attached heretofore or hereafter because of such error and because of assessor's inability to compete valid procedures initiated prior to the delinquency date.- Code ate;Code 05001 - Assessment No. 2052,> Lepti.en--Cronin,-Gooper, Inc. are erroneously assessed, for personal property with assessed valua- tion of $3s4OO since assessor used incorrect depreciation factor in computing ;assessed value; therefore, this assessment should be cor- rected to show personal property $20610. Cade 08002 - Assessment Na. 2088, Leroy Delima and. Thomas Vincencio are erroneously assessed for personal property with assessed valuation of 290 and improvements of $, 80 since the assessor used historical records which included equipment that had been moved and assessed at a new location. Also, the partnership had been dissolved before the lien date and remaining assesses :c' name was misspelled on original bill. Therefore, this assessment should be corrected to show personal property 210 and improvements $430 in the name of Thomas Vicenci o only. R Q„ Seaton, AssistantAssessor Pagel of cc: -Assessor (G. Giese) Auditor Tax. Collector RESOLUTION NO. 71/550 Cods 66060 Assessment No. 2010, ,Leo D. Anderson is erroneously assessed for personal property with assessed valua- tion of $3,,950 since assessor used incorrect depreciation ;factor in computing assessed value, therefore, this assessment should be corrected to show personal property $203 .0. It has been ascertained by the assessor from an audit of the assessee' s books ofaccount 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 »substantially higher valuation than he would have entered on the roll' if the information had been correctly fur- nished and, therefore, pursuant to the Revenue and Taxation Cade, Section 4831,5, the assessor certifies to the auditorthat the follower corrections should be made on the assessment roll, and, further, in accordance with Section 4985 of the Revenue `laxation Code, ,any uncollected delinquent penalty;, cast, redemption penalty, interest, or redemption fee;, heretofore or hereafter' attached due to such error, should be cancelled if it is im- possible to complete valid procedures initiated prior to delin- quency date, upon the showing that payment of the corrected or additional' amount was made within. 30 days from the date correc- tion is entered on the roll or abstract_ record. Code 06001 - Assessment No. 26400 Lloyd E. Cornelius is erroneously assessed for personal property with assessed valuation of $2,750 'since he .included licensed equipment in reporting can his business property statement; therefore's this assessment should be corrected to show personal property $1,470. Code 14010 Assessment No. 249.5, Charles C. Nickerson is erroneously assessed' for improvements` with assessed valuation of $670 since assessee included finance charges, ''taxes, insurance and maintenance in reporting coast; therefore, this assessment' should be corrected to >show improvements ,210. FURTMR, for the 1969-70 fiscal year. Code 05024 - Assessment No. 2008,. Walt Gomer and Ray Moyers are assessed for personal property- with assessed valuation of $4o490 plays 10% penalty in the amount of $449 for failure' to file within the time required by law per 'Section. 463 of the California Revenue & Taxation Code. An audit disclosed» that furniture which had been sold before the lien date was included in the assessment therefore this assessment should be corrected to show personal property 1,770 plus 449 penalty, resulting' in a reduction of 2,7 24' R 0. Seaton, Assistant Assessor Page 2 of . .... ............................................... ........................I.............I...... . . ..... .............................................-.............. For the Fiscal 'Year 1971-72: It has been ascertained from the assessment roll and from records in the assessorts office that taxes have been levied or charged erroneously or illegally for the >reasons as stated below, and, therefore, pursuant to the Revenue and Taxation Code,, Section 4986 (1) (a) , the following uncollected tax., penalty, or costs heretofore or hereafter levied or charged, should be cancelled in whole or in part on the following assessments: Code 08001 --'Assessment No. 3343$ Telco Leasing,, Inc, and Bio-Rad Laboratories., Inc, are erroneously assessed for personal property with assessed valuation of $570 since both lessee and lessor have been assessed for the same equipment; therefore, this assessment should be cancelled* Code 08001 - .Assessment No. 3426, Mutual Grocery Co. is assessed for personal property with assessed valuation of $1,16%050 and improvements of $14,190 with businessi inventory exemption of $289s428* A portion of the inventor has been assessed tol both consignor and consignee; therefore, this assessment should be cor- rected to show personal property $1460,990., improvements $14,190,, with business inventory exemption of *287,010. Code 09000 - Assessment No, 3003, Elliott International Corp. is erroneously assessed for personal property with assessed valuation of $220 since it is a duplicate of Assessment No, 09000-2020. FURTM.t for the 1970-71 fiscal year: Code 08001 - Assessment Noo 8038s Telco Leasing, Inc. and Bio-Rad Laboratories, Ina. are erroneously assessed for personal property with assessed valuation of $600 since both lessee and lessor have been ass,eased for the same equipment; therefore, this assessment should be cancelled. FURTHER, for the 1969-70 fiscal year: Code 08001 - Assessment No, 80,37, Telco Leasing, Inc. and Bio-Rad Laboratories, Inc. are erroneously assessed for personal property with assessed valuation of $640 since both lessee and lessor have been assessed for the same equipment; therefore,, this assessment should be cancelled. 1&e000� R. D. geaton-V Kislitant Assessor. Page of ...................................I...........1.11,11,111,11111, . . .................................................................... For the fiscal 'year 1971-72-, It has been ascertained from the assessment roll and from records in the assessor's office that taxes have been levied or charged erroneously or illegally for the reasons as stated below; and, therefore$ pursuant to the Revenue and Taxation Codes Section 4986 (1) (b), 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 02013 - 4seessment No. 2010$ Le Roy S. Pereira is erroneously assessed for possessory interest in land with assessed valuation of $420 since his lease had expired before the lion date and he did not renew the option. Code 08001 - Assessment No. 3486,, Greyhound Leasing and Financial Corp. is erroneously assessed for personal property with assessed valuation of $2,930 since assessee had moved the equip- ment before the lien date to Solano County where it is being assessed* Code 11019 - Assessment No. 2017, Richard L. Harp is erroneously assessed for personal property with assessed valuation of $210 less business inventory exemption of $9 since assessee had gone out of business before the lion date. I hereby consent to the above changes and/or corrections: JOHN Bp CIAUSEN, County Counsel By R. 0* Seaton, AssistiRFAgZegsFr_ -------DFepu't ted to da7 ,4, of V Adopby V-1^- CERTMED Copy tha that this is ;" full, true & eo and that�,,tdofurnent which is one fn WPY of d< aMy Office,qs d -9UPOrvlsors of ed b .tr: y tl 4 Board of tLe date siovVn- AT C-ount"'11 Califomia an Olork&ex-Offi . T. P-AASCA by deputy c erk of said COUnty Of Supervisors, -- ----- on Page 4 , of