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Home My WebLink AboutRESOLUTIONS - 09102004 - 71-591 IN THE BOARD OF SUPERVISORS OF - CONTRA COSTA COUNTY, STATE OF CALIFORNIA In the Matter of Changes ) of the Assessment Roll ) RESOLUTION NO. 71591 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 *xxir1971-72 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 Taxa- tion Cade 4831, the following defects in description and/or form and clerical errors of the assessor on the roll should be cor- rected: Through a clerical error on Beard, Resolution No. 71/517, dated August 10, 1971, cancellation of Code 08001 ,- assessment No. 2440 was ordered on Page 4 of 5, item number one. The original intent of the request was to cancel Assessment No 06001-3263- This has been accomplished in another Board Order, and the erroneous cancellation of Assessment No. 08001-2440 should be corrected by reinstating that assessment. 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 Taxa- tion Code 4831, the following defects in description and/car for and clerical errors of the 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 ofassessor' s inability to complete valid procedures initiated prior to the delinquency date. R. MiTEBR; ls'sistanE W5se:ssor oe: Assessor (G. Giese) Page 1 of 4 Auditor Tax Collector RESOLUTION NO. 71/x591 Code 85082 - ,assessment bio, 2011, Sealright Co pany$ Inc. and Royal Jersey, Inc. are erroneously assessed for improvements of $10610 since there has been a clerical error of the assessor in computing full cash value; therefore, this assessment should be corrected to show improvements $160. 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 substantially higher valuation than he would have entered on the roll if the information had been correctly furnished; and, therefore, pursuant to the Revenue and Taxation Code, Section 4831.5, the assessor certifies to the auditor that the following corrections should be made on the assessment roll, and, further, in accordance with Section 4985 ;,of the Revenue & Taxation Code, any uncollected delinquent penalty, costs redemption penalty, interest, or redemption fee, heretofore or hereafter attached due to such error, should be cancelled if it is impossible to complete valid procedures initiated prior to delinquency date, upon the showing that payment of the corrected or additional amount was made within 30 days from the date correction is r entered on the roll or abstract record.- Code ecord:Code 01000 - .Assessment No. 2304o Ralph E, Woods is assessed for personal property with assessed valuation of $310. .Equipment has been assessed more than once since assessee 'reported it with supplies as well as in equipment; therefore this assess- meat should; be corrected to show personal property 230. 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 U) (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. 3036, Budd W. MacDonald is erroneously assessed for personal property with assessed valuation. of $630 since the equipmenthasalso been assessed to a partnership of which this as,sessee is a member. Code 09005 - ,Assessment No. 201' , Bay, area Termite Control is erroneously assessed for personal property with assessed valua- tion of $1,600 since it is a duplicate of .Assessment No. 09005-2€ 16 R. 0. Seaton, Assistant assessor Page 2 of 4 . Code 11006 - Assessment No. 2026, California `"�rzterprises is erroneo us 1 assessed for personal property with assessed valuation of �76€� since this property is also assessed in a real property assessment. Code 11€ 06 - Asso-samaut No. 206€1, Richard E. and Donna J. Soulam are erroneously assessed for personal property with assessed valuation of '-`1,170, improvements of ,3,1 t?, less business inventoryexemption of x'39. The equipment and improvements have also been assessed. on Bile. No. 11006-2004, therefore, this assessment should be corrected to show personal property 1,130, no improvements end no change in business inventory exemption. Cade 12029 - Assessment bio. 2026, Avco Thrift is erroneously assessed for improvements with assessed valuation sof 1$100 since these improvements are also included in a real property assessment. Code 66030 - Assessment No. 2005, Albert E. Renard is erroneously assessed .for personal property with assessed valuation of $210, since it is a duplicate of Assessment No. 66030-2008 Code 85004 - Assessment' No. 2111, John H. Spooner is erroneously assessed for personal property with assessed valuation>> of $50 and improvements of X40 since assessee had gone out of business before the lien date. AND, FURTHER, under Section 4986 (1) (b) Cade 02002 - Assessment No. 3199, James Jones is erroneously assessed for personal propert with assessed valuation of ` 120 plus 10% penalty in the amount of 412' for failure ;to file within the time required by law, since he had moved out of the county prior to the lien date;. Code 08001 - Assessment No. 3263, Texaco, Inc. is assessed for improvements with assessed valuation of $2,130. Through an assessor' s error, this assessment has been levied in the wrong name. An assessment is being added ''to the correct assessee on the 1971-72 roll. Code 66018 - Assessment No. 2079, Plarquam C. George is erroneously assessed .for personal property with assessed valuation of $250 since it has been levied against the wrong assessee. An assessment is being added to the correct assessee on the 1971 »72 roll. Cade 79175 - Assessment No, 2011, Robert G. Brighton is erroneously assessed for possessory interest with assessed valua- tion of 80 on buildings and 70 on land. The State of California had removed the improvements and assessee had vacated premises before' the lien date. Cade 85068 - Assessment No. 2011, Robert ing;els is errone- ously assessed for personal property with assessed valuation of $70 and improvements of $160 plus 1,0 penalty in the amount of 23 for failure to 'file within the time required by law, since he had gone out of business before the 'lien date. .,. . F5 9 R. t3. Seaton, , ssfi-f .nt Assessor Pageof JL FURTHER, for the 1970-71 fiscalyear; It has been ascertained by audit of the _asse seers books of account or other papers that there has been a defect of descrip- tion or clerical error of the assessee in his property statement or in ether information or records furnished by the asse see which caused the assessor to assess taxable tangible property at sub- stantially higher valuation than he would have entered on the roll had the information been correctly furnished; therefore, such error on the roll should be corrected in accordance with > ecti on. 4831.5 of the Revenue and Taxation Cade; further such error caused the assessor to erroneously allow business inventory' exemption and, therefore, an escaped assessment in the amount of the portion of the exemption 'incorrectly allowed because of such erroneous or incorrect information submitted' by the taxpayer should be entered as escaped assessment pursuant to section 531.5 of the Revenue and Taxation Code together with interest on taxes pursuant to Section ,ao of the Revenue and Taxation Code'; and, in accordance with Section 533 of the Revenue and Taxation Code, the assessed values erroneously or illegally assessed should be offset against the proposed escaped assessment for the same tax year; and if such values exceed the proposed escaped <assessment for the same year, the >assessor has notified' the a.ssessee that he may file a claim' for cancellation '; or refund as provided by 'Sections '49$6' or 5096 of the Revenue and Taxation Coda. Code 02002 - Assessment No. 2776, Aldo D. Vasconi and Frank Burkett, should have entered the following. Class Original Corrected Amount Of Assessed assessed` of Pertinent Property Value Value Chaff R&T Section Personal Property .► 80 J,2 -3$210 .' '531, Improvements 850 t} Pats. Inv. -1,788 - 825531.5 _2$247 Net Offset $ 533 NOTE: A ssessees have agreed to the change. ADOPTED by the, Board this I hereby consent to the above 7th day of September, 1971, changes and/or corrections JOHN B. CLAUS `d, County Counsel. Bir R. 0. Seaton Deputy Assistant Assessor :MOLUTION NO- 71/591 Page of ... -