The URL can be used to link to this page

Home My WebLink AboutRESOLUTIONS - 09012004 - 70-753 IN THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, STATE OF CALIFORNIA In the Matter of Changes of the Assessment Roll ) RESOLUTION NO. 70/753 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 District Attorney, NOW, THEREFORE, BE IT RESOLVED that the County Auditor is authorized to correct the following assessments: For the Fiscal Year 1970-71 It has been ascertained by the assessor from an audit: of the as'sessee=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 substan- tially higher valuation than he would have entered on the roll if the information had been correetlg furnished; and, therefore, pur- suant to the Revenue and Taxation Cotte, Section 4831.5, the assessor certifies to the auditor that the following corrections should be made on the assessment roll: Code 08001 - Assessment o. 3526,, United States Leasing Corporation is erroneously assessed. ;for personal ,property with assessed valuation of $11,314 s nee assessee reported equipment that was located in another county. Therefore, the roll should be corrected to show Personal Property $10,230. r�I . 0. Sea on, ss s an _ as+esiUr c:c; Assessor (G. Giese) Auditor Page ], of Tax Collector RESOLUTION NO— 70/753 In Code 09000, Lo C. LeDoux is assessed for personal property for the years listed below. A portion of the property assessed. is Messed equipment for which the lessor was also assessed due to erroneous property information supplied by the lessees. Accordingly, the following corrections should be made; "resent Difference Assessed Assessed Year Colde/Assmt.# Value ' Chane to Talus 1968 09000-2032 540 350 �L&IV 190 1969 09600-2533 530 330 A/V 200 1970 09000-2033 500 310 A/V 190 It has been ascertained from the assessment mall and from record's 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 (11 (a), the following, uncollected tax, penalty, or costs heretofore or hereafter levied or urged, should be cancelled in whole or in part on the following assessments Code 02016 - Assessment No. 2008, Daniel C. Sullivan, DS, is assessed for personal property with assessed valuation of $1,681 and improvements of $5,610, A portion of the improvements are Included in a real property`` assessment; therefore, the roll should be corrected to show personal property $1,684 and improvements $2,860. Code 09000 - -Assessment No. 2581,, Federated Department' Stores, Inc. is assessed for personal roperty with assessed valuation of $94.3,20, improvements of U7s1.34, less business inven- tory exemption of $20,121. An audit disclosed that a portion of the personal, property is also included in areal property; assess- ment; therefore, the roll should be corrected to show; personal property *900500, no change in improvements or business inventory exemption, resulting in a reduction of $3,820 assessed. value. Code 10001 - ,Assessment No. 2112, William 'Pierce las assessed for personal property with assessed value of $31.0 less business inventory exemption of $18,; plus 10 penalty in, the amount of 31 for failure to file within the time required by law per Section 463 of the Revenue & Taxation Code. This assessment has been levied more than once,, being a duplicate of Assessment No. 10001-2074, therefore should be cancelled. 100 . Seaton., Assistant AssM`or RESOLUTION NO- 70/753 Page „ 2 of �' AND, FURTHER, for the fiscal, year 1969-?0'. Code 02006 <- Assessment No, 2Q .8, General Electric Credit Corporation and Short Stop, Inc. are assessed: for personal property with assessed valuationof $4,840. This equipment has been assessed more than once' since both lessee and lessor declared it on their business property statements;* therefore, this assessment should be cancelled. Code 09000 - Assessment iso. 2586, .Federated Department Stores I Inc is assessed. for personal property with assessed valua- tion sof *96,890, improvements of $28p980, leas 15 business inventory exemption on inventory. An audit disclosed that s portion of the personal property is also included in a. real property assessment; therefore,, the 'roll should be corrected to show personal property $92,370, no change in improvements or business inventory exemption, resulting in reduction of $4,520+ A:D, FURTFM, for the fiscal year 1968-69 Code € 2008 ;- Assessment No. 2108* General' Electric Credit Corp. and Short Stop, Inc. are assessed far ,personal property with assessed valuation of 2,420. This equipment has been assessed more than once 'since both lessee and lessor declared it on their business property statements, therefore, this assessment should be cancelled. Cade 09000 - Assessment No. 2574, Federated Department Mares, Inc. is assessed for personal property with assessed valua.. tion of $103,610 and improvezents jlol60. An audit disclosed that a portion ,of the personal property is also included in areal property a sessmeat there ore, the rvl I ' shoal d be corrected, to shag personal property X98# ��#, no ohnAge, in improvements, result- Ing in a reduction of $5,200 assessed value. Cade 66028 - Assessmont No,, 2133, Equilease Company, Division, of Eltra Corp. is assessed for personal property with assessed valuation of $2,100. A. portion of the leased equipment has been assessed more than once' since it has been reported by both lessor and lessee; al..so, a portion had been sold prior to the lien date. Therefore, the roll should be corrected to show personal property $lp56Q', resulting in a reduction of *540- 1 hereby 'consent to the correc.,. tions and changes in the above resolutions. .70Eli B. US , Gquuty Counsel By ea pox ss star see"scot Deputy Adapted by the Board this t h RESOLUTION No. 70/753 Page _.,3,_ of