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HomeMy WebLinkAboutRESOLUTIONS - 01011967 - 67-657 IN THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, STATE OF CALIFORNIA In the Matter of Changes of the Assessment Roll RESOLUTION No. 67/657 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 - 190i It has been ascertained from the assessment roll and from papers in the Assessorts office what was intended and what should have been assessed; and4 therefore, pursuant to Revenue and Taxation Code 48-31, the following defects in description and/or form and clerical errors of the assessor on the roll should be corrected; and, pursuant to Section 033, the assessor requests the Board of Supervisors to order the auditor to canoel any uncollected delin- quent penalty, cost, redemption penalty, interest, or redemption fee which has attached heretofore or hereafter because of such error and because of assessor ts inability to complete valid procedures initiated prior to the delinquency date: Code 9000 - Assessment No. 2925, Duane Wiebe is erroneously ansessed for personal property with a valuation of 11350 ; due to a double assessment on a portion of personal property, -this should, be corrected to show personal property with, a valuation of 91130. R. 0. Seaton Assistant Assessor cc: Assessor (G. Giese ) Auditor Tax Collector RESOLUTION Q. 67/657 Page 1 of Code 1.2488 Assessment No. 2005, Vaughn Kan.elli.s is er- roneously assessed .for personal, property with a. valuation of ',M80, due to error in computation, and should be corrected to read personal property $1763. Code 62437 - Assessment No. ?-047, Silven. J. Ronchatto is erroneously assessed for personal property with, a valuation of $3454, due to an error in description, and should be corrected to show personal property with a valuation of $1.284. Code 790331 -- Assessment No. 2008, -Curtis 0. Perry is er- roneously assessed for personal property with a valuation of $1020, due to an error in extension, and should be corrected to show per- sonal property with a valuation of $164. Code 79086 - Assessment No. 2001s t. Anthony Claret Seminary is erroneously assessed for personal property with a valua- tion of ',§335'0. Amended findings from the Mate Board of Equaliza- tion show that all personal property should be exempted= therefore, the roll should be corrected to show zero value. It has been ascertained from the assessment roll and from records In the Assessor' s office that tees 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 (1) (b) , 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: Code 1000 - Assessment No. 2478, Arthur and Laura Grant are assessedfor possessory interest in. lard and improvements with a. valuation of $180. 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 te.rmi..nates less than six months after the lien date, or prior to August 3!1, 1967. Ter- mination 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 assessors s policy, this assessment should be cancelled. Code 1444 w Assessment No. 2529, 'Willard Russell, fanner is assessed farpossessory Interest in land and improvements with a valuation of >. 50. 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 leas them 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' s policy, this assessment should be cancelled. B. 0. Seaton Assistant Assessor W65 7 Page 2 of Code ? 00?6 - Assessment No, 211.1, Rat.'ph Day is erroneously assessed with parsonal property with a valuation of $150 as the personal property did not exist or, the lien date. I hereby consent to the correotims and changes in the above resolutims J011"N' A. MKz 'DLY District Attorney a Tea cin Deputy Assistant Assessor w day O w...... RESOLUTION hm. 67/657 Page Of "�