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Home My WebLink AboutRESOLUTIONS - 01011968 - 68-562 _. .._. _........ ......... ......... ......... ......... ......... ..__..._. _ _ . ... _ ........ ... ..__. ........ ............. .......... ............... .._....... ..._..... ........................ IN THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, STATE OF CALIFORNIA In the Matter of Changes } of the Assessment Roll } RESOLUTION NO. 68/562 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 196'8 _ 196 It has been ascertained from the assessment roll and from records in the Assessorts office that taxes have been levied or charged erroneously or illegally_ for the reasons as statedbelow, and, therefore, pursuant to the Revenue'eenue and Taxation Code, Seet'ian 4986 (1) (a}, the following uncollected tax, penalty, or casts heretofore or hereafter levied or charged, should be cancelled in whole or in pant on the following assessments-, ' Code 01000 « Assessment No. 2217, Silvera Lumber Company is assessed for personal property with a valuation of $34,370 and improvements with a valuation of $26..250. A portion of this assess- ment has been levied more than once since Construction in Progress' was also included in a real property assessment. Therefore,, the roll should be corrected to show personal property of *34.,370 and improve ments of $23,480. Codd 01000 Assessment No. 2 .78, Texaco, Ine. #RP119 is assessed for personal property with a valuation of $30 and improve- ments with a valuation of $.50,2$0,. A portion of this assessment has been levied more than once since the Improvements are also in- cluded in a real' property assessment. Therefore,, this rall should be corrected to show $34 personal property only. R. C. Seaton.. ss stant Wssessor eo': Assessor (G. Giese) Auditor Page 1 of Tax Collector - RESOLUTION NO. 68/562 _. _........ ......... ......... ......... ......... ......... ............. ..._. .... ......... ............. .._._..... . ......._.. ......._...__._......... . ......... ......... ......... ......... ....._.. Code 02002 - Assessment No. 2951, Concord Lathing is assessed for personal property with a valuation of $180. This is erroneously assessed since it was levied more than once, being a duplicate with Assessment No. 02002-2952. Code 02017 - Assessment No. 2014p Art Walker is assessed for personal property with a valuation of $1,740. This is errone- ously assessed sinew it was levied more than once being a duplicate with Assessment No. 79077-2002. AND, F'U'RTHER, under Section 4986 (1) {b} : -Code 02008 - Assessment No. 2230, F. A. 'Foods is assessed for personal property with a valuation of $5,650. This is errand-» ously levied since the assesses was not the owner of the business. This assessment should be cancelled as it is being levied against the proper assesses. Code 08001 - Assessment No, 3515, Texaco, Inc. #7042 is assessed for personal property with a valuation of $10 and Improve- ments with a valuation of $1,650. This is erroneously assessed since the building and personal property were disposed of before the lien date Code 09000 -- Assessment No. 2895, Vivan VanRaam is assessed for personal property with a -valuation of $1,>280. This is errone- ously levied since the assesses sold the property before the lien date and it is being assessed to the new owner. Cade 09000 - Assessment No. 2934s Charles A. Lynch is assessed for personal property with a valuation of $50, This is erroneouslylevied since the property is owned by an insurance company which pays a state tax in lieu of personal property taxes; Code 66084 Assessment No. 20030 IDS Leasing Corporation, Security Leasing Co. Division and Gilbert Labrucherie are assessed for personrsl property with a valuation of $380. This is errone- ously assessed since the equipment is to<cated in another county where it is being assessed. Code 79196 - Assessment No. A2348, Aircraft #0156K is assessed to Peter W. Ka#iny assessed value $59sOOO. This assessment is erroneously levied sines the situs of the aircraft has been de- termined to be Alameda County where it has been assessed for 1968-69, R. 0 BeWtons ssi,s ant Assessor RESOLMON NO, 68/562 Page 2 sof AND, FURTHER$ under Section 4966 (1) (a) and (1) (b) : Code 02017 - Assessment No, 2414, Mores Steell Company is assessed for personal property with a valuation of $7,260. teased equipment is assessed more than once since it is included in another assessment; a portion of the assessment is erroneously levied since interest charges were included in cost of equipment. Therefore, the roll should be corrected to shown personal property with a valuation of $5j260. It has been ascertained from the assessment roll and from papers in the Assessor's office that taxes have been levied or charged erroneously or illegally for the reasons as stated below; and, thereforepursuant to the Revenue and Taxation Code, Se►c3tion, 4986 (1) (b), the following uncollected tax, penalty, or costs, heretofore or hereafter Levied or charged to the assesses as shown below should be osneelled; and, FURTHER., pursuant to Section 219 . (a) of the Revenues and Taxation Code, the lien attached as to such assesses should be removed Code 66028 - Assessment No. 2083s R. Med nas and G. Franks are erroneously assessed for,personal property with a valuation of $484 and improvements with a valuation of $70. It has been established: that G. Franks had no taxable interest in the property and should not have been named as an assessee,. Therefore, the assessment and the lien as to G. Franks should be cancelled. Code 83418 - Assessment No. 20490 Custom Financial Corpora- tion and Herbert Sturges are erroneously assessed for personal pro- perty with a valuation of $520, It has been established that Custom Financial Corporation had no taxable interest in the property and should not have been named as an assesses. Therefore, the assess- ment and the lien as to Custom Financial Corporation should be can- celled, It has been ascertained from the assessment roll and from papers in the assessorts office what was intended and what should have been assessed; and, therefore, pursuant to Revenue and Taxa- tion Cade 4831,, the following defects in description and/or form and clerical errors of the assessor on the roll should be cor- reeted: Code 02008 Assessment No, 2168, Concord Farmers Market, Inc. is assessed for personal propertywith a valuation of $53,830 and. improvements with a valuation of 1,6 .0 . There has been an error of the assessor in classification of fixtures, also in assessing improvements which have been included in a real property assessment. Therefore$ the roll should be corrected to show per- sonal property only with a valuation of 5445 fls. 'ea on, Isaistant Aisoss6i; Page of B89OLVTXOS N4# 68 u It has been ascertained by the assessor from an audit of the assessee=s books of account or other papers that thee, 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 assessed or to assess it at a substan- tially tially higher valuation than his would have entered on the roll if the information had been correctly f urn.ished$* and therefore, pur- suant to the -Revenue and Taxation Codes Section 4931.51 the assessor certifies to the auditor that the following corrections should be made on the assessment roll% Code 09000 Assessment No. 2791, 'Tinning & De Lap, Attorneys# are assessed with personal property with a valuation of $6,100. This is an erroneous assessment 'since asasessee over reported cast of furniture and equipment. Therefore$ this assess- ment should be corrected to show personal property with a valuation of $4x990- Code .,9913.Code 09011 - Assessment No. 2004, Norge Village is assessed for personal property with a valuation. of $9,990. 'Thera has been an error by the assessee in reporting machinery and equipment since he included interest charges in cost. Therefore, assessed valua- tion of personal property should be corrected to $6,740. Code 09018 - Assessment Wo. 2024Frederick M. Hanson and Joseph P. Murphy are assessed with personal property with a valua- tion of $2,240 and improvements with a valuation of $300'• There has been an error in reporting office furniture and equipment wince some of the Items had been disposed of before the lien date, and the improvements were also included in a real property assess- ment. Therefore, the roll should be corrected to show personal property only with a valuation of $770• I hereby consent to the corrections and changes in the above resolution. JOHN A, NE J DLY District Attorney z R. 0. 96atgn. Deputy Assistant Assessor Adopted by the Board this ,t+ A_ day of �j:' Page ,.IL of i. U0 0* /0 i