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HomeMy WebLinkAboutRESOLUTIONS - 01011967 - 67-544 IN THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, STATE OF CALIFORNIA In the Matter of Changes of the Assessment Roll } RESOLUTION NO. 67/544 of Contra Costa County } WHEREAS, the County Assessor having filed with this Board requests .tor 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 1967- 196 It has been ascertained fror, the a.ssessrrent roll and f+ro papers in the Assessorts 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 anal/or forra and clersical errors of the assessor on the roll should be corrected** Code 2002 m Assessanent No. 260.7, Service Distributors, Inc. is assessed for perasona.l property wi.th a valuation of $6,590. It has been a:scertained from papers in the assessor's office what was intended, and a, clerical error of the assessor in computing assessed values should be corrected on the roll. Therefore, ssessnren.t 1+}o. 2002-2697 should be corrected to show r,ersonal property with a. va.lua.tion of `5,274. Code 10,000 - Assessment No. 252-4, Diablo Bowls Inc. is assessed for personal, property- with a valuation of $46,` ,10 and im- proversents with a valuation of $1.,5124. 1t has been ascertained fro,�n papers in the assessor's office what was intended, and a clerical error of the assessor in extending assessed values ,should be corrected on the roll. Assessr_€ent No, 9000-2524 should be cor- rected to show personal. property Frith avaluationref` 2,?3�3 andin—Droverae is with a valuation of -1 1,X24. kdra inistra tl ve .Appraiser August 1, 1967 ac: Assessor (G. Giese) Auditor Wage 1 ofd Tax Collector RESOLUTION NO. 67/544, Code 9000 - Assessment No. 2175, Service Distributors, Inc. is assessed .for personal property with a valuation of :830= It has been ascertained from papers in the assessor's offi.oe what was intended, and a clerical error oft' the assessor in computing assessed values should be corrected or, the roll,. Therefore, Assessment No. 9000-25>75 should be corrected to show personal property with a. valua- tion of LM,630. Code 9000 -- Assessment No. 2637, Edgar Jalbert and John Muld.00n. III are assessed for personal property with avaluation of 19s4OO. It has been ascertained from papers in the assessorts office what was intended, and a. clerical error of the assessor in computing assessed value of the inventory should be corrected on the roll.. Therefore, Assessment No. 9000-2837 should be corrected to shag personal property with a valuation of $1,910. Code 12036 - Assessment No. 2007, Creative Pl.a- Center, Irr. is assessed for personal property with a valuation of 673. `.Phe a.ssessee filed for welfare exemption on this property, however, through a clerical error of -he assessor the exemption was not al- lowed. `Wherefore, the roll should be corrected to shwa personal property wi trh a. valuation of 1:;6 0, welfare exemption 6700 total zero value. Code 79085 - Assessment No. 2015, atlantic Richfield company is assessed for personal, property with a valuation of$3,030 and improvements with a valuation. of $9,230. It has been ascertained from papers in the assessor's office what was intended, and a clerical error of the assessor should be corrected or the roll. Therefore, Assessment No. 79085-2015 should be corrected to show'personal pro- perty with a valuation of 3,0-' and improvements with a valuation f $9,230• f lZa'I Code 8300L - Assessment L. sonwarz is assessed .for personal properiy with a valuation of 500— It has been, ascer- tained from papers in the assessor' s office that this assessment is erroneous due to a defect in description. Assessment No. 83004- -e sh.ou.d be corrected, to show a valuation of 300- v Seaton Administrative Appraiser August 1, 1967 Page 2 oi` "�„ it has been ascertained by the assessor from an audit of the assessee f s books of account or other papers that there has betn. 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.', the assessor certifies to the auditor that the following corrections should be ,made on the assessment roll: Code 2002 - Assessment No. 2604, Concord uto lachin.e Shop, Inc. is assessed for personal property with a valuation of 'W,530 and solvent credits of 6,400. It has been ascertained .from papers in the assessor's office that there has been a clerical error of the assessee in his property statement since he reported licensed vehicles. Therefore, assessment No. 20C2-2604 should be corrected to show personal property with a valuation of 2,410 and solvent credits of $6,400. Code 2008 - Kssessmment No. 2013, Louise Veregge is assessed for personal property with a valuation. of X600, it has been aseer- tained by the assessor that there has been a defect of description and clerical error by the assessee in reporting; inventory on her property statement. Therefore, Assessment No. 2008-20lq should. be corrected to show personal. property with a valuation, of X250. Code 66028 - assessment No. 2010, Donald B. McKean is assessed, for personal property with a valuation. of 2,71.1.0 and sol- vent credits of $16,206. it has been ascertained by the assessor that there has been a defect of description and clerical error by the assessee in filing his property statement since he declared property that is also included in a real, property assessment. Therefore, Assessment No. 66028-2010 should be corrected to show personal property with a valuation of . 1,560 and solvent credits f16,200. Code 66028 - assessment No. 2153, IvUlton T. Worrall is assessed for personal property with a valuation of $6,180. It has been ascertained by the assessor that there has been a defect of description and clerical error b'y. the assessee in filing his pro- perty statement. Therefore, Assessment No. 66028-2153 should, be corrected to show personal property with a valuation of $4,800- Code 79096 - Assessment No. 2023, Trademark Homes, Inc. is assessed for personal property- with a valuation of $1,880 and im- Drevements with a valuation of $2303. It has been ascertained by the assessor that there has been a defect of description and clerical error by the assessee in filing his property statement since a por- tion of the personal property was sold before the lien date. There- fore, .Assessment No. 79096-2023 should be corrected t6 show personal. R. C;. Seaton, Ac1mins4 trative Axppraaser August 1, 1967 Page of property with a valuation of ,1,120 and improvements with a valuation. of 230. Code 79196 - assessment No. A21-57, 1%lava jo Aviation, Inc. is assessed for Aircraft #7893F with a valuation of 13,000. It has been ascertained by the assessor that there has been a defect of description and clerical error by the assessee Ln information furnished to the assessor, thereby causing the assessor to assess the property at a substantially higher valuation than it should have been. Therefore, Assessment No. 79196-.A2157 should be cor- rected to show personal property, with a valuation of $1.0,800. it has been ascertained from the assessment roll and from records in the assessor i 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 11986, the following uncollected tam:, penalty, or costs heretofore or hereafter levied or charged, should be cancelled in whsle or in part on the following assessments: Code 1000 - Assessment No. 2500, Herman D. M000 i is assessed for osserssory interest in land and improvements with a valuation of 140. Residency in this property by assessee was .for a period of six weeks and terminated before July 14, 1967. 0n 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 prier to August 311 1967. 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 wi..th assessor;s policy, Assessment No. 1000-2500 should be can- celled. Code 1000 - Assessment No, 2501, -lFrankie Lois ' 'Pzcltullen, is assessed for possessory interest in land and improvements with a valuation. of $270. Tenant terminated residency within six months of the lien date. 0n month.-to-month rental, possessory ry interest is considered to be of no value if occupancy terminates less than six months after the lien date, or prior to august 31. 1967. Texmin- ation of occupancy after assessment has been made and.,within six months of the lien date constitutes an opinion of no value. There- fore, in accordance with assessor' s policy, Assessment Nto. 1000- 2501 should be cancelled. Code 1.000 - Assessment No. 2512, Rel,en A. Rickett is assessed for possessory interest in land and improvements with a valuation of 4220. Tenant terminated residency in June, 1967. R. 0. Seaton. Ach.ainistr.a.ti.ve Appraiser August 1, 1967 7/5 Page of sit u i month-to-month_ rental, possessory interest is considered to be of no value :'f occupancy terminates less than six months after the lien date, or prior to August 31, 1967. Termination of occupancy after assessment was been made and within six months of the lien date constitutes an opinion oli' no value. Therefore, in accordance with assessorts policy, Assessment No. 1000-251.2 should be can- celled. Code 2008 - Assessment No. 2033, Noel J'. Hebb is assessed with personal property with a valuation of $240. This assessment was levied more than once, being included in Assessment Kilo. 2€02- 216.0. Code .15001 - Assessment No. 2202, Dorval k1ort age Company, Inc. is assessed for personal property with a valuationof $,1,630. It has been ascertain;d from papers in the assessor' s office that a portions of this assessment has been levi Code 9000 - Assessment No. 2846, Richard Knight is assessed for possessory interest in land and improvements with a valuation. of +90. his residence will be demolished in. August and tenant has been notified to vacate. On month-to-month rental, possessory interest is considered to be of no value if occupancy terminates less than six months after the len dame, or prior to August 31, 1967. Termination of occupancy after assessment has been grade and within six months of the lien date constitutes an opinion of no value. Therefore, in accordance with assessor's policy, Assess- ment No. 9000-2846 should be cancelled.. Code 9000 - Assessment No. 2873, Thaddeus S. Ormes, is assessed for possessory interest in .land and improvements with a valuation of $240. This residence will be demolished in August and tenant has been notified to vacate. On month-to-month rental$ 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, 1967. 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 ss, policy, Assessment en.t No. 9000-2873 should be cancelled. Code 66028 - Assessment No. 2179, Louis A. Conter is assessed for personal. property with a valuation of $460. This assessment was erroneously levied since the personal property did not exist on the lien date. Code 73005 - Assessment No. 2101, Harry and Lorraine Davis are assessed for possessory interest in land and improvements with a valuation of $530. residency in this property terminated in May, 1967. On aunth-to- onth rental, possessory interest is con- sidered to be of no value if occupancy terminates less than six months after the lien date, or prior to August 31, 1967. Termina- tion, of occupancy after assessment has been :rade and, within six months of the lien date constitutes an opinion of no value. There- fore, in accordance with assessor' s policy, Assessment No. 7.3005-- 2101 should be cancelled.. Gude 73028 - Assessment No, 2 .69, added to the 1.967-6 roll as &a escaped assessment for 1966-67, P. K. and H. W. Bauer d:oa Portable Diesel Power are assessed for personal property with a valuation 11,010. This is an erroneous assessment since the assessee dial not acquire the equipment until after the 1966 lien. date. Code 7302 -- Assessment No. 2 .70, F. K. and H. 1, Bauer dba Portable Diesel Power are assessed for personal property with a valuation of $900. This assessment was levied more than once, being included. in Assessment No, 73028-2183. `'herefore, Assess- ment No. 73028-2�4y`70 should be cancelled. -R tf M 5e_a S aR Administrative Appraiser August 1,, 1967 544 Page 6 of 1 Code 79196 - Assessment A2357, D. D. Olson, is assessed for aircraft- 2786 : with a valuation. of $;1,600. This assessment was erroneously levied since the situs of the aircraft has been deter- nined to be Sonoma County where it has been assessed ,for 1967-6,E34 Code 82003 -- Assessment No. 2035, Phyliss L. riders is assessed for personal property with: a valuation of $400. This assess-tent was erroneously levied since -the assessee ' sold the pro- perty before the lien date. An a.ssess�ent is being added, to the 1967 roll under new ow errs name. Code 82038 - Assessment No. 2145, Lloyd F. and -NI'ayme 14. ereria are assessed for personal property with a valuation of 500. This assessment was erroneously levied since the property was sold prior to the lien date and an assessment is being added under the new own.e.r t s namie. R. 0. Seaton A&-ministra,tive Appraiser AuGust 1, 1967 Ilage 7 of 006 J544 'MUP'1'HER, .for the 1966 -67 fiscal year: :ode 7302€3 - "'assessment No. 2142, -Pur:i.tan Leasing Co. .pany is assessed for personal property with a valuation of z-4,9.50- "-"hi s assessne t was erroneously levied since the property is determined to ' ave been located in Alameda County on the lien date. Alameda County has been notified to assess. 1 :Hereby consent to the corrections and changes in the above resolutions. JOHN .4, 'NEJEDLY District Attorney T. 0. sea ton ueputy Aditinistrat4ve Appraiser August 1, 196',7 y ., day of op w vW - . _. f Page 8 cif 6754 ,