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Home My WebLink AboutRESOLUTIONS - 01011968 - 1968-468 IN THE BOARD OF SUPERVISORS of CONTRA> COSTA COUNTY, STATE OF CALIFORNIA In the Matter of Changes } of the Assessment Roll } RESOLUTION NO. 68/468 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 1961 - 196 It has been ascertained >from the assessment roll and from records in the 'assessor`rs office that taxes have 'been> l,evi:ed or changed erroneously or illegally for the reasons as stated below; and therefore,' pursuant to the Revenue and Taxation ode,, Section 4966 (1) (blo ;the following uncollected tax, penalty or cost's heretofore or hereafter levied or charged, should be cancelled in whale or in part on the; following assessments. Code 1000 - Assessment No. 2480, Texaco, Inc. A`7484 is assessed for personal property with a valuation of $30 and Improve- ments with a valuation. of $1,690. Since the improvements ``were the,', property of the State of California on the lien date t . the assessment roll should be corrected to show personal property only with a val- uation of x+30_ Code 9€18 - Assessment No. 2017, Robert D- A res, .J3.<, is assessed fear perso al property' `pith a valuation of Q and inn- provem+ents with a valuation of 110* The improvement$' have been. assessed more than once since they are .included in a real property assessment. Therefore, the assessment roll should tie oor.recte,d. to show personal property only with a va.lua.tion. of 840. . . aee.ton Assistant Assessor cc: Assessor (G. Giese) Pagel of4 Auditor Tai Collector RESOLUTION No. 68/4, 8 Code 73028 - Assessment No, 2485, Robert J. Wing, is assessed for personal property 'with a valuation of $Is250. This assessment is erroneously levied since the equipment has been. licensed. Code 79096 - Assessment No. 2080, Bette Tollar is assessed for personal property with a valuation of 100. This is an er- roneoue assessment'' since the assessee had gone out of business before the lien date. Code 79196 - Assessment No. A2165, Kelvin K. 'Robinson is assessed for aircraft #9750T with a valuation of $6s5OO. This assessment was erroneously levied since the situs of the aircraft has been determined to be in the State of Missouri on the lien date. _ Code 79196 - Assessment iso. A2331, Aircraft #15050 is assessed to Baton. Brothers with assessed; valuation of $4,800. This assessment was erroneously levied since the situs of the laircraft has been determined to be in Yolo County where it was assessed for 1968-69. 1't has been ascertained from the assessment roll and from records in: the assessor's o_-�`f ice 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 (1) ('b) and (1) (d) , the following uncollected tax, penalty, or costa heretofore or hereafter levied or charged, should be can- celled in whole or in part on the fallowing assessments: Code 11001 - assessment No. 2002, Humble Oil Refining Company is assessed for personal property with a valuation of 20 and improvements with a valuation of $5,3.50. A portion of the im- provements did not >exist on, the lien date since a sign had been removed prier to that time. Therefore, this assessment should be corrected to show personal property with a valuation of $2€3 and improvements with a valuation, of *2,900. Code 85108 - Assessment No. 2072, Humble Oil Refining Company is erroneously assessed for personal property with a val- uation of .0 and Improvements with a valuation of $3$330, since the service station was closed before the lien date. The equip- ment and a, portion of the improvements had been removed prior to the lien: date; ''therefore, this assessment should,be corrected to show improvements only with a valuation of $1.1500. 4. Seaton Assistant assessor S01A BION O. 68/468 Page of It has been ascertained from the assessment roll and from papers in the Assessor's office what was intended and what should have been assessed, and., therefore, pursuant to Revenue and Taxa- tion Code 4831, the following defects in deseription and/or form and clerical errors of the assessor on the roll should be corrected: Code 2013 - Assessment No. 2001, John Semas, Jr. is assessed with personal property with a valuation of $ls940. There has been an assessor's; error in oomputation therefore, the roll should he corrected to show personal property with a valuation of 1,740- Cade 5001 - Assessment Pio. 2204, Christian Beienee Reading Room is assessed for personal property with a valuation of $100- The assessee filed. for Church exemption during the proper period and since the Reading Room is within the church edifice, is exempt from taxation. However, through a' cl.eri.cal error of the assessor, the exemption was not allowed; therefore, the roll should be cor- rected to show assessed valuation Of x$100, exemption $100. Cade 8001 - ,assessment No. 3283, Seaway Terminal is assessed for improvements with a valuation of $109,060. There has been a defect of description by the assesses in reporting fixed machinery and also an assessor's error in computing assessed value. Therefore, the roll 'should be corrected to show improvements with a valuatim of $100,610. Code 8001 - Assessment No. 35�. , doe l"erber is assessed for personal property with a valuation of `3,550- The ' assessee filed for veteran's exemption during, the proper period; however, through a clerical error of the assessor the exemption was not allowed. Therefore, the assessment mall should be corrected to show assessed valuation $3,550, exemption. *110000 total x`%20550. Code 9000 Assessment No. 2630, Stanford White and .Harley J. King are assessed with personal ,property with a valuation of 660. There has been an assessor's error in computation therefore, assessed Value ;should be corrected to 490, Code 73045 - Assessment No. 2375, D1. , Lucas is assessed with personal 'property with a valuation of $2,fl8€3. There has been an assessor's error in description and classi.floation.. of equipmett; therefore, assessed value >should be corrected to $11P300, Code 73028 - Assessment No. 2 :71, Virginia V. Potter is assessed for personal property with a valuation of 3.,E340 andim- provements with a valuation of $1,000. rhere has been an assessor 's error in computation; therefore, assessed value should be corrected on the roll to show personal property 410 and improvements of $l,000. R. 0. Seaton Assistant Assessor O Ix 0 8A6$ Page of Mai Equipment Corporation is erroneously assessed for personal property at several locations because of arc assnssor't s error in computation; therefore, the following corrections should be made on the assessment roll -Assessment Code Number From; To 2002 23-54 $3.,530 $2090 3000 2231 x.,520 10,30 5001 53 8.530 8001 2677 260200 17,8103 9300 2346 1..900 10290 9013 2011 2s07O 9034 2003, 5,190 53,004 2033 2,260 900 53017 2303 3.9380 2070 79059 2001 2j,210 1,5oo 8,5093 2007 1,870 1"290 8600 . 2005 4s930 3,370 It has been ascertained by the assessor from an audit' of the assesseets 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 ager information or reeords 'fur fished to the assessors which caused the assessor to assess personal property which should not have been assessed or to assess it at a ubsian- tially higher valuation than he would have entered on the roll if the information had been correctly furnished ando therefore, pur- suant to the Revenue and Taxation Code, Section 4831.5, the assessor certifies to the auditor that the following corrections should be made on the assessment roll: Cade 2€20 -' Assessment No. 2029, Smiths Clothiers-Calif. Inc. is assessed for personal property with a valuation of $40,620. There has been an error by the assessee in reporting east of equip- meat; therefore, the roll should be >corrected to 'show personal property, with a valuation of $38,680. I hereby consent to the corrections and changes in the above resolution. JOHN A. N ECLy District attorney .Assistant Assessor pu y Adopted by the Boar t1tis day of .� y 90 M Page of