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HomeMy WebLinkAboutRESOLUTIONS - 01011969 - 69-187 IN THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, STATE OF CALIFORNIA In the Matter of Changes of the Assessment Roll } RESOLUTION NO. 69/187 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 - 196,9 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. Code 4831, the following; defects in description and/or form and clerical errors of the assessor on the roll should be corrected on the second installment of taxes: In Cade Area 2010, Pel. No., 129-140-008, El Dorado Electronics are erroneously assessed with. Improvement 'Value of 89s490 and Persobal. Property value of $112s640, due to error in classification of propert This assessment should be corrected to read: Land $26,600 (no change ; Improvements $52,720„ Personal Property $11 .,150; making a Total assessed value of $193,470. In Code Area 021310, Pel. No. 129-152-013., Alvin T. and Nancy R. McCarty are erroneously assessed with Improvement value of 3,940 due to error in description of improvements. This assessment should be corrected as follows: hand $1,270 (no change); Improve- ments $3,760,* Total assessed value $5,030. f y : Carl S. tMstl; -ss s anAssessor a ng RESOLUTION No. 69/187 cc: Assessor (I. Kettle) Auditor Page 1 of Tax Collector In Code Area 58004s Pei, No. 012-020-007 Juana R. Martinez is erroneously assessed with Improvement value of $3,0,00 due to clerical, error caused by entry of value on incorreat property record. This assessment should be eorreeted to read: Land $1,270 (no change) , Improvements $870, Total assessed value of $2,>140. In Code Area 66003, Pei. No. 206-020-036, Robert A. and. Loretta C. Dias are erroneously assessed with;. Improvemen.t value of $6,250 due to error of entry of value on the wrong roperty record. This assessment should be corrected to read: Land x,150 (no change) Improvements $6,710; making a total assessed value of $11,860. Assessee has waived equalization hearing. Pei. #206-020-0 ? In Code> Area 66003,/'alter C. and athi F. Mosle have been erroneously assessed with Improvement` value of $4,60 due to error of posting; to the wrong, property record. This assessment' should be car'- reefed to remove all Improvement values with no change' in the Land Value of $4,920, and new Total value of $4,920. In Code Area 73001, Pcl #237-230-004, assessed to Last Bay Municipal Utility District, as corrected for the years 1967-68 and 1968-69 by Board Resolution 69/54, should' have entered thereon' an assessed value of Land $380. In Code Area 79172, Pel. No. 116-140-004s assessed to L. W. Hames was erroneously segregated on seg. 491/68. Pei. A (1969 Pel. #''216-140-0317) was erroneously valued with Land of t4o000, Improvements $1,850, Total $5,850 due to entry on wrong arcel. This should be corrected to read. Land $1.,000., Improvements ;1,850, Total $2050. That portion designated as Pel. B (1969 Pei. #116-140-031) was erroneously valued with Land $7,8413, Improvements no value, Total $7,800. This portion should be corrected to read** Land '$100800; Improvements no value, total $10,800. Assessee has waived equaliza- tion hearing. 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 the Revenue and Taxation. Code, Section 4831, the following defects in description and/or form and clerical error of the assessor on the roll' should' be corrected; and, pursuant to geetion 531, escaped assessment due to such error should be entered as follows In Cade Area 03000, Pei. No. 501-500-1313, assessed to Hax and Mary Frankel, has not had entered thereon'; the improvement value due to error of omission of posting from the property record. This assessment should be corrected to read: For the year 1.967-68 Escaped Assessment of Improvements 8,,030 For the year 1968-69 Escaped assessment of Improvements $8,030. Assessee has waived equalization hearing. URY7 5, Rush, Assistant Assessor Page 2 of 4 RE-SOLUTION No. 69/187 In Code area 58004p Pel.#012-020-006, Irving D. and Freida N. Martin, are erroneously assessed with land value only due to entry of improvement 'value on wrong property record Escaped assessment as follows should be entered: For the year 1968-69 - Improvements $2,130 (making a total assessed value of $2,830). Further$ this assessment should be corrected to allow veterants exemption in the amount of $1,000, >.making a net taxable value of $1.1830, A ssessee has waived: equalization hearing. 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 the Revenue and Taxation Code, Section 4831, the following def'ect's in description and/or form and clerical error of the assessor on the roll should be corrected; and, further, in accordance with Section 4986 (1) (b)', it is requested the Board of Supervisors advise the auditor to cancel all or any portion of any uncollected tax, penaltyO or costs, here- tofore or hereafter levied on that portion in error. In Code Area 09000, Pol. No. 178-1.71-022, Reuben B and Mary L. Freitas have been erroneously assessed due to misinterpre- tation of deed with Land value of $4000 as this parcel should not have been described as a taxable parcel being part of Bonanza Street in the City of Walnut Creek'. This assessment should be deljeted from the assessment roll, in entirety ' and all or any portion of any uncollected tax;, penalty, or costa, heretofore or hereafter levied,, should be eancelled', In Cade Area 85097, Pel. No, 419-102-004p assessed to Kenneth W. and Joan F. Hall, is erroneous in. that Improvement value of $950 entered for. the years 1967-68 and 1968-69 are for improve- ments 'which did not exist on the lien date. This assessment should be corrected to read; Land $680, Total, assessed value $680. Any portion of any uncollected tax, penalty , or casts, heretofore or hereafter levied on that portion in error should be cancelled. Carl S. Rush, Asa stanE ssessor Rest Page of RESOLUTION "''O. 69/1.8' It has been ascertained by the assessor from an audit of the assesses' 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 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 4831.5, the assessor certifies' to the auditor that the following corrections should be made on the assessment roll. In Code Area 030000 Pel. No. 503-01.0-003,- assessed to F. F. Conwill, should be corrected to reduce personal property value from $12,990 to $1100100 and, correction is requested on the second installment of taxes, In Code Area 09000, Pol. No>o 177-200-001, Ewen and Phyllis Danielslon have been erroneously assessed with Personal Property value of 2€0100 due to error on their property statement. This assessment should be corrected to change Personal Property value to $14.,320., making a new total value of $19s990. I hereby consent to the corrections and changes in. the 'above resolutions. JOHN A. K; SLY District Attorney Carl Ruth Deputy Assistant Assessor (Acting) PASSED AND ADOPTED this ' 18th day of March,, 1969. RESOLUTION NO, 69/187 Page of 4