HomeMy WebLinkAboutRESOLUTIONS - 12151970 - 70-847 IN THE BOARD OF SUPERVISORS
OF
CONTRA COSTA COUN'T'Y, STATE OF CALIFORNIA
In the Matter of Changes )
of the Assessment Roll ) RESOLUTION NO, 70/847
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 Gountg Counsel
NOW, THEREFORE, BE IT RESOLVED that the County Auditor is
authorized to correct the following assessments:
For the Fiscal Year x si&(XZ 1970-71
It has been ascertained from the assessments roll, and, from
papers in the assesesor f s office what was intended and what should
have been assessed: and, therefore, pursuant to Revue and Taxa-
tion Coder4831, the following defects in description and/or form
and clerical errors of the assessor' on the roll should be corrected:.
Code 02002 - Assessment No, 2 182, XcBri .Enterprises s Inc.
is erroneously assessed for personal property with assessed valua-
tion of $12,,800 since the assessor included a portion of the:
equipment in both secured and unsecured assessments; therefore this
assessment should be corrected to show personal property' 12*660.
Code 02002 - Assessment Na. 3004, IDS Corporation is
erroneously assessed for personal property with assessed' val atica
of $5,970 since the assessor levied an assessment against both
lessee and lesser for a portion of the equipment; theresf'ore$ this
assessment should be corrected to show personal property with assessed
valuation of $5,510.
Code 66091 - Assessment No. 2002, Thomas B. Bishop Cci;6P,X0
a
is assessed for personal properti- with assessed valuation of
plus It pernalty of614 for failure to file within then time required
by law par Section 463 of the Revenue & Taxation Code. This is an
erroneous assessment since the :assessor> levied an estimated assess-
ment against the company unaware that the building and equipment had
been destroyed by fire before the lien date therefore., this assess-
ment should be corrected to sero value.
100
_ - •+" `
ea. :on, Assistant Assessor
cc Assessor (G. Mese)
Page 1 of
Auditor
Tax: Collector RESOLUTION NO, 7'0/847
It has been ascertained from the assessment roll and. from
records in the assessor's office that taxes have been levied or
charged erroneously or ' illegally for the reasons; as stated below;
and therefore$ pursuant to the Revenue} ' and 'Taxation' Gude, Section
�& (1) (a), the fallowing uncollected taxo penalty, or costs
heretofore or hereafter levied or charged, should be cancelled in
whole or in pert on the following assessments:
Cade 09000 - Assessment' No. 3013,t Louis M* Picciri.11o is
erroneously assessed for pIorson;al. property with assessed valuation ,
of $80 since this equipment is also included in another assessments*
therefore, this assessment should be cancelled.
Cade 73020' - Assessment No. 8002, Nolan 0. Sip, DVM is
assessed for personal property with assessed valuation of $750.
This is a;;dupl:i,cate assessment since the equi.pmen is also included
in another assessment;" therefore this assessment' should be cancelled,
AND, URT ER$ under Section 4986 (1) (b)
Gude 7300 - Assessment No. 2008, C. Blair Caithness is,
erroneously assessed for possessory interest in Sand' with assessed
valuation of $170 .and improvements of 370 and net assessed value
$540. Tenant terminated residency within six months of the lien
date. On >mouth-ta-month rental, possessory interest is considered,
to be of no value if occupancy terminates less than six months
after' the lien date, or prier to August ` 31., 1970* Termination of
occupancy after assessment has Ibeen rade and within six months of
the lien dates constitutes an opinion of no value>. Therefore, in
accordance with assessor's''pol.i'cy$ this assessment should be 'can-
celled.
Cade 79396 - Assessment No. 2001., Lei Mar Baron Foal
Plastering Go.p Inc. is assessed for personal property with assessed
valuation of $1,560, lose business Inventory exemption of $.68.
This is an erroneous assesarsent since the property had boon reported
to this county in error, having; been removed to Alameda 'County prior
to the lien date. Therefore, this assessment should be cancelled.
R. . SeatohS Assistant Asses.jo—r
701847
Pageof IL
It has; been ascertained by the assessor from an audit of
the assessee t s books of account or other >papers that there has been
a defect of description or ,clerical error of' the assesses: in his
property statement or in ether ixsforzation or records .furhished to
the assessor which eaused the assessor to asseas personal property
which should not have been assessed or to aiA ss 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 correction should be
made on the assessment roll:
Cade 02008 - Assessment No. 2229, Bagel F4qipment Company
is erroneously assessed for personal property with assessed valua-
tion of *1, 90 since assess v was not aware that lessee had AOV64
theequipment out of the county prier to the Iien'' date. Therefore
this assessment should be corrected to serer value
F iOMer
. sa +gin, AssistantAssessor
'age of JL
FUHTnR', for the 1968-69 fiscal years
It has been. >ascertained by the assessor from an audit of
the assesses's booksof account or other papers that there has been
a defect of description or clerical error of the assesses 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 asaossed 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 4631.5, the assessor
certifies to the auditor that the following correction' should be
made on the assessment roll.-
Code
oll.Code 42010 - A,ss�ss ament No. 2Q},�,, ,', Thomas B. and Blanche
McBride are erroneously assessed 'for personal property with assessed,
valuation of $16,640. An audit discloses that equipment was over-
reported by' asseasee, therefore, 'this' assessment should be corrected
to show personal property with assessed valuation of $16#400-
FURTM, for the 196,E-66 'fiscal year:
It has been ascertained from the assessment roll and from
papers 'in the arse icor' s'' office what was intended and what should
have been assessed, and., therefore, pursuant to Revenue and. Taxa-
tion
Taxation Code 48311 the ,following defects in description and/or Form
and clerical errors of the assessor on the roll should be corrected:
Code 05005 - Assessment No. 2174,, Henry D. Rampoldi is
assessed for personal property with assessed valuation of $1,370.
In order to clarify ;'correct assesses for collection purposes, name`
should be changed from. Henry D. Rampoldi to Henry 'David Rampoldi.
I hereby consent to the correct-
tions and chimes in the above
resolutions.
JOHN B. CL&USENs 'County Counsel.,
lea cnn, JIss s an ssesaFF Deputy
r
......,.. : . � r'""`.<--�" 'T-ylL':�4`f✓'{rte Jrr��r4�
70/847
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