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HomeMy WebLinkAboutRESOLUTIONS - 01011968 - 1968-511 IN THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, STATE OF CALIFORNIA In the Matter of Changes ) of the Assessment Rall j RESOLUTION NO, 68/511 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 1968 - 196,9 It has been ascertained from the assessment roll and from: records in the assess*r;'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 (1) (b), the following unoolleeted tax, penalty, or costs heretofore or hereafter levied or charged* should' be cancelled in whole or in part on the following; assessments: Code 6000 - Assessment No. 2042, Doxy E. King is assessed for personal property with a valuation of $42470. This assessment is erroneously levied since the assesses was not the owner on the lien date it is being levied against another assessee. Code 9000 - Assessment No* 282.5$ De Lager Brothers is assessed for personal property with a valuation of $100. This assessment is erroneous since the ass'essee did not own property in Contra Costa. County on the lien date. Seaton Assistant Assessor ac: Assessor (G. Giese) Page 1 of Auditor Tax Collector RESOLUTION NO. 68/511 ......................................................................................................................................................................................... ............................................................................... Code 10003 Assessment No. 2023, Ranch Supply Service Inc* is assessed for personal propert with a valuation of $6*970 and improvements with a valuation of 12*450. This is an erroneous assessment sines it has been included in another assessment. Code 11017 - Assessment No. 2132, Brookside Hospital Service League is assessed for personal property with a valuation of t1s670. This should be cancelled as this assessment was er- roneously levied on personal property that is not subject to taxa- tion, being exempt under Art. XIII, Section 3(e)of the State Consti- tution. Code 66093 - Assessment No. 2004, Gkeenbrook Development Company is erroneously assessed for personal property with a val- uation of $6t00O. This assessment should be cancelled as it is being levied against another assesses. Code 66093 - Assessment No, 2005, Greenbrook Development Company is erroneously assessed for personal property with a val- uation of $40000. This assessment should be cancelled since it is also included in another assessment. Code 73028 - Assessment No. 2446, Ara H. and Rose Dolarian are erroneously assessed for personal property with a valuation of $250 since the assessees were not the owners on the lion date; it is being levied against another assesses. Code 79096 - Assessment No. 2106, Roy F. and Barbara J. Quorio are assessed for personal property with a valuation of $710 and improvements with a valuation of $200. This is errone- ously levied since the machinery and equipment is licensed and the remainder of the personal property is assessed to another owner, ANDS FURTMRp under Section 4986 (1) (a) : Code 85082 - Assessment No. 20012 Robert Abbott Associates is erroneously assessed for personal property with a valuation of *450- A, Portion Of the equipment has been assessed more than once since it is also included in another assessment; therefore, the roll should be eorreeted to show personal property with a valua- tion of *170. R. 0. Seaton Assistant Assessor FMOLUTTOR NO. 68/511 page 2 of 4 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 description and/or form and clerical errors of the assessor on the roll should be corrected: Code 8041 - Assessment No. 33190 Guy F. Atkinson Company is assessed. for Possessory Interest in, hand with a valuation of 32 260 and Possessory Interest in Improvements with a valuation of 282*470. There has been an assessorss error in ealoula.tion.; therefore, the roll should be corrected to show Possessory Interest in hand $28,520 and Possessory Interest in Improvements 249'.7X. Code 62006 - Assessment No, 2074p Youth Incorporated is assessed for Improvements with a valuation. of $5,.000. The assessee filed .for Exemption: Welfare within the proper filing period; how- ever, through an error of the assessor the exemption: was not allowed. Therefore,, the assessment roll should be corrected to show assessed valuation of $5,400„ Fizemption $5,400. Code 85108 - Assessment No, 2467, Robert and Juanita J, Morello are assessed for personal property with a valuation of $6,344. There has been an assessorss error in computation; there- fore, the roll should be corrected to show personal property with a valuation of 'X3,884. It has been ascertained by the assessor from an audit of the assesses r 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 other information or regards furbished: to the assess or 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 mall if the information had been correctly furnished; and therefore.. pur- suant to the Revenue and Taxation. Code, Section x. 31.5, the assessor certifies to the auditor that the following corrections should be made on the assessment roll: Code 2008 - Assessment No. 2036, Charles L. Brodt is assessed for personal property with a valuation of $29,174 and improvements with a valuation of 2:980. This is an erroneous assessment since licensed equipment was reported with inventory. This assessment should be corrected to show personal property of 26,9 .4 and improvements of $2,984. Cade 53002 - Assessment No. 2024, Robert Bras. Improvement Company is assessed for personal property with a valuation. of 1061#260. Where has been an error by the assesses in reporting machinery and equipment since he included items that had been dis- posed of before the lien date. Therefore, the roll should be cor- rooted to show personal property with a valuation of $97,134. R. 6. Seaton Assistant Assessor Page 3 of ESUMON so 68/511 ............................................................................................................................................................. Code 85108 Assessment No. 20300 Gladyee M. Gogola is assessed for personal property with a valuation of $1*250. There has been an error by the assessee in reporting cost of inventory and office furniture, therefore, the roll should be corrected to show personal property with a valuation of *400- I hereby consent to the corrections and changes in the above resolution. JOHN A. NEJEDLY District Attorney By Seaton Deputy Assistant Assessor Xclopted by the Board this -clay of t�lla/4,11 Page -4 - of