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HomeMy WebLinkAboutRESOLUTIONS - 09132004 - 71-620 IN THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, STATE OF CALIFORNIA In the Matter of Changes } of the Assessment Roll } RESOLUTION NO. ?1/620 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 3cxx` 1971-72 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:; anal, therefore, pursuant to .Revenue and Taxa- tion Code 4831, the following defects in description and/or form and clerical errors of the assessor on the roll should be car rested: Through a clerical error on Sward resolution No. 71/550, dated August 24 1971, cancellation was ordered of Code 08001 - Assessment No. 6038 for the fiscal year 1970-71 and Code 08001 - A,ssessment No, 8037 for the fiscal year 1969-70, items 4 and 5 on `age 3 of 4. These assessments were added to the 1971-72 roll in June 1971 as escaped assessments for their respective years; therefore should be cancelled on. the 1971-72 roll and the erroneous cancellations on the 1969-70 and 1970-71 rolls should be corrected by reinstating those assessments. . geaEon, XsMEOE Wssessor cc: A.uditorr (G. Giese) Page � of Tax Collector 'RESOLUTION NO. 711620 Code 02002 - Assessment No. 8055, Brew National Leasing Corp. and Miiurray H. Groves, Jr. are assessed for personal property' with assessed valuation of $1,190 and improvements of $3,560, plus 10% penalty in the amount of $475 for failure to file within the time required by law. There has been an assessor's error in apply- ing a, penalty since one of the assessees reported the equipment on his business property statement whichwas filed timely;; therefore, this assessment should be corrected to show personal property $1,190, improvements $3,560, no penalty. 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/or form and clerical errors of the assessor on the roll should be corrected; and, further, in accordance with Section 4985 of the Revenue and Taxation Cade, any uncollected delinquent penalty, cost, 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 mount was made within 30 days from the date correction is entered. on the roll or abstract record: Code 07001 - Assessment No. 20480 Albert D. Seeno Construc- tion Co. , Inc. and Alray, Inc. et al are assessed for personal property with assessed valuation. of $77,170 less business inventory exemption of $4,947. This is an: erroneous assessment since assessor used wrong depreciation schedule in computing ,;,assessed'' value of equipment, therefore, this assessment should be corrected to show personal property $62,530, no change in business inventory exemption. Cade 77007 Assessment No. 2002' Frank E. and John A. Sanders are assessed for personal. property with assessed valuation of $11,950 less business inventory exemption of $3,585. This is an: erroneous assessment since original assessment was made with insuffi- cient information, subsequent documentary ;evidence showing that the property was overassessed; therefore this assessment should be corrected to show personal property 18,740 less business inventory' exemption of $2,622. It has been ascertained by the assessor from an audit of the assessee 's books of account or ether 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 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, cast, redemption penalty, interest, or >redemp- tion .fee, heretofore'` or hereafter attached due'' to such error, should be cancelled if it is impossible to complete valid procedures ini - tiated prior to delinquency date, upon the showing that payment of the corrected or, additional mount was made within> 30 days ,from the date correction is entered on the roll or abstract ''record.- Z= . 0. Seaton., Assistant ,Assessor Page 2 of Code 12014 - assessment No. 20644 Hans Paul Thomsen, Jr. is assessed for ;,personal property with assessed valuation of $1,630 less business inventory exemption of _$375• This is an erroneous assessment since assessee declared licensed vehicles as inventory; therefore this assessment should be corrected to show personal property $380, no business inventory exemption. Code 14010 - Assessment No. 2251, Earlene ':M. Sorensen is assessed:' for personal roperty with assessed variation of $880 and improvement's of 94.,410- An audit discloses that a.ssessee overreported equipment on her business property statement; there- fore this assessment should be corrected to show personal property $300 and improvements $2,680, resulting in areduction of '$2,310. It has been ascertained from the assessment roll and from records in the assessorts office that taxes have been levied or charged erroneously or illegally for the reasons as stated below;; and, t erefore, pursuant to the Revenue and Taxation Code, Section 4986 (1) (a) , the following uncollected tax, penalty, or costs heretofore or hereafter levied or cherged$ should' be cancelled.' in whole or in para on the following assessments:' Code 06002 - Assessment No. 21 .7, Co Lease, Incorporated and Herald J. Petrone are assessed for personal property with assessed valuation. of $2,950 and improvements of $990. This is an 'erroneous assessment since both lessee' and lessor .reported the same equipment; therefore, this assessment should be cancelled. Cade 08001 - ,Assessment No. 2500, Johnnie M. Porter is erroneously assessed for personal property with assessed valuation of $150 less business inventory exemption of $30 since this pro- perty is also included in assessment No, 08001-3239- Code 08601 - Assessment No. 2543, Dr. C. S. Whitson is assessed for personal property with assessed valuation. of $1,640 and improvements of $1,620. This is an erroneous' assessment since both lessee and lessor reported the same equipment; therefore., this assessment should be cancelled. Code 08001 - Assessment No. 3179,; Citrus World, Inc. is assessed for personal property with assessed valuation of '$1,790 less business inventory exemption of $537. This is an erroneous assessment since consignor has also declared and been assessed for this inventory. r - R. O. Seaton, Assistant assessor Page 3 of Code 08001 - Assessment No. 3499, Medi-Fund Corporation is erroneously assessed for personal property with assessed valuation of $13,500 since a portion of the equipment has also been reported by both lessee and 'lessor, therefore, this assess- men-11., should be corrected to show personal property $12,0110. AND, FURTHER, under Section. 4986 (1) (b) Cade 07001 - Assessment No. 2291, Vincent D. Seeno is erroneously assessed for possessory interest in land with assessed valuation, of $180 and improvements of $80 since assessee had gone '' out of business prior to the lien date. Code 14002 assessment No. 20451 Nose. M, and Susan R Campos are erroneously assessed for possessory interest in land with assessed valuation of $430 and improvements of $320. Tenant terminated 'residency within six .months of the lien date. On month-to-month rental, possessory interest is considered to be of no value if occupancy terminates less than six months after the lien date, or prior to August 31, 1971. Termination of occupancy after assessment has been made and within six> months of the lien date constitutes an opinion of no value. Therefore, in accordance with assessor' s policy, this assessment should be cancelled, Code 08001 - Assessment Ido, 313 ., Louis and Alice Spicer are erroneously assessed for possessory interest in land with assessed valuation of $100 and improvements of $250. Tenant terminated residency within six months of the lien date. On .month-to-month rental, possessory interest is considered to be of no value if occupancy terminatesless than six months after the lien date, or prior to August 31, 1971. Termination of occupancy after assessment has been made and within six months of the lien date constitutes an opinion of no value. `herefore, in accordance with assessors policy, this assessment should be cancelled;,,' Code 08001 .assessment No. 3087, Frank and Yvonne Gallon are erroneously assessed .for possessory interest in land with assessed valuation of $60 and improvements of $100* Tenant terminated 'residency within six months of the lien date. On month-to-month rental, possessory interest is considered to be of no value If occupancy terminates less than si.x, months after the lien dates or prior to August 31, 1971. Termination of occupancy after assessment has been made and within six months of the lien date constitutes an opinion of no value. Therefore, in accordance with assessor's policy, this assessment should be cancelled. Code 79175 assessment No. ;2005, Peterson Tractor Co. and/or Vinton Jones is erroneously assessed for personal property with assessed valuation of $18,150 since this equipment was moved out of the county before the lien date.' V I d61,/e-M W, R. 0. Seaton., A'ssistant_Assessor 7 6 2" PageJL_ of It has ,been ascertained from. the assessment roll and from records in the asses'sorss office that taxes have been levied or charged erroneously or illegally for the reasons as stated: below; and, therefore, pursuant to the Revenue and 'laxation Cade,_ Section 4986 (l) 4aj , 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, and, further, in accordance with Section 4935 of the Revenue & Taxation Code, any uncollected delinquent penalty, costo 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 entered can the roll or abstract record: Code 66028 - Assessment ,No. 2042s> D. R. Datwyler Dental Corporation is erroneously assessed for personal property with assessed valuation of $500 and improvements of $1,500. The im- provements and 'a portion of the personal property are also included in Assessment No. 66028-2073; therefore,; this assess- ment should be corrected to show personal property $240. . 0, SeaEonj AMMLFIE NssessoF 'age ,. of _l FURTHER, for the 1970-71 fiscal year: It has been ascertained by the assessor from an audit of the assessee t s books of account or otb.er 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 ,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 had, been correctly furnished; and., therefore, pur- suant to the Revenue and. Taxation. Cade, Section 4831-5, the assessor certifies to the auditor that the following corrections should be made on the assessment ' roll : Cade 08002 - Assessment No, 3164, Rice-Rad Laboratories, Inc. is assessed for personal property with assessed valuation of 8117 ,270 and improvements of 14070680 le..ss business inventory,. exemp- tion of $34,131. An audit d.iscl.ose$ that construction in progress was overreported on the business property statement, therefore this assessment should be corrected to show personal property 1.17270' and improvements $78,910, no change business inventory exemption.> Code 14010 - Assessment' No. 2214, l arlene M. Sorensen is assessed for personal property with assessed valuation of $710 and improvements of $3,970. An audit discloses that assessee overreported equipment on her business property statement; there- fore, this assessment should be corrected to show personal property $300 and improvements $21760, resulting in a. reduction of $1,620, FURTHER, .for the 1969-70 fiscal year. Code 1 010 -Assessment No. 2140, Barl.ene M.. Sorensen is assessed for personal property with assessed valuation of $3,000 and improvements of *1,970. An audit discloses that;, assessee' over- reported equipment on her business property 'statement; therefore, this assessment should be corrected to show personal> propert $1,310 and improvements $1,970, resulting in a reduction of 4,69o. RTHER, for the 1968-69 fiscal year t Code 73028 - Assessment No. 2172, 'Earlene 1411.. Sorensen is assessed for personal property with assessed valuation of 41510 and improvements of $2,330. An audit discloses that asseseee over- reported equipment on her business property';statement; therefore this assessment should be corrected to show -personal property .T20270 and improvements of >$2,330, resulting in a reduction of 2..240. 3 e at on, Assl stant Assessor V Page 6 ' of FURTF fa , for the 1.970-71 fiscal year. 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 (l) (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 assessment: Cade 09000 - Assessment No. 3047, Larry Freels is errone- ously assessed' for personal property with assessed valuation of $2,000 plus 10% penalty in the emouht of $2,00 for failure to file within the time required by law since this equipment has also been included in Assessment No. 09000-2746. I hereby consent to the above, changes and/or corrections. JOHN B. CLAUSEN, County Counsel By . Seaton' Deputy .Assistant .Assessor ;Adopted, b7 the Doaidl th o aay of Page 7 of 7