HomeMy WebLinkAboutRESOLUTIONS - 09132004 - 71-638 IN THE BOARD OF SUPERVISORS
OF
CONTRA COSTA COUNTY, STATE OF CALIFORNIA
In the Matter of Changes �
of the Assessment Roll RESOLUTION NO, 71/638
of Centra Costa County }
}
WHEREAS, the County Assessor having filed with this Board requests
for correction oferroneous 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 kxAr,1 1.971-72
In accordance with :lection. 4985 of the Revenue and Taxation
Code, any uncollected delinquent penalty, cast, redemption penalty,
Interest, or redemption fee, heretofore or hereafter attached,
shall be cancelled by the auditor because of inability of tax
collector, auditor and assessor to complete valid procedures ini-
tiated prior to the delinquency date, and upon the further showing
that payment of the corrected amount was made within 30 days from
the date that the correction was entered on the roll or abstract
record'.
Cade 08001 -- Assessment No. 3499, Kedi--Fund Corporation,
payment was received prior to delinquency date by tax collector
for corrected bill which tax collector, auditor and assessor were
unableto process until after delinquency date; therefore b%
delinquent penalty should be cancelled:.
0. est n, AgsisEant Ssor
CC., assessor (G. Giese) Page of
Audi.t or
Tax Collector
It has been ascertainedfrom 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 ( ,) (a), the following uncollected, tax, penalty, or casts
heretofore or hereafter> levied or charged, should be cancelled in
whole or in, part on the following assessments ; and, further, in
accordance with Section' 4985 of the Revenue & Taxation Code, 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 amount was made within
30 days from the date correction is entered on the roll or abstract
record.
Code 02002 - ,Assessment No. 3157s Financial Leasing,_ ,
Corporation is erroneously assessed for personal ,property with
assessed valuation. of $4,240 since both lessee and lessor reported'
a portion of the equipment; therefore this assessment should be
corrected to show personal property- $1,200, and 6% delinquent
penalty cancelled.
FURTHER, for the 1969-70 fiscal. year,
It has been ascertained by the assessor from an audit of
the as'<sesseecs-booaks of account or other papers that there has been
a 'defect of description: or clerical error of the a,ssessee 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 infornation had been correctly furnished; and, therefore, pur-
suant to the Revenue and. Taxation Code, lection 4831.5, the assessor
certifies to the auditor that the following correction should be
made on the assessment roll.-
Code
oll:Code 14010 - Assessment No. 21.90, Dr. :Frank Spencer er and
Dr. William Johnston are assessed for personal property with
assessed valuation of $ 30 and improvements of 530. An audit
discloses that assessee` overreported coast of equipment on his
business property statement therefore this assessment should be
corrected to snow personal propert $2303 and improvements $230,
resulting in a 'total reduction of .600.
1 hereby consent to the above
changes and/or corrections.
►---,,
JOHN P. CLAUSEN, County Counsel
P. C. UegEon Deputy -
Assistant Assessor
Adopt x _ $ day Of
T91—
RESOLUTION NO. 71/63
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