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HomeMy WebLinkAboutRESOLUTIONS - 01011969 - 69-500 IN THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, STATE OF CALIFORNIA In the Matter of Changes } of the Assessment Roll ) RESOLUTION NO. 69/500 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 1969 - 19*30 It has been ascertained from the assessment roll and from record's in the ;Assessor'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 Coda, ,Section. 4986 (1) (a) , the 'fallowing_ uncollected tag, penalty, or costs heretofore or hereafter levied or charged, should be cancelled in whole or in part on the following assessments.- Code ssessments:Code 08001 Assessment Wo. 3013, Clark Leasing Corporation is assessed for personal property with a valuation of $1020. This assessment has been levied more than once, since it is also in- cluded in a secured assessment. AND, FURTHER, under Section 4986 ('1) (b): Codes 07001 - Assessment No, 2342, Ly7nden LaVere is errone- ously assessed for personal property with a valuation of $250. This equipment was disposed of before the lien. date. Code 79119 - Assessment No. 2003, Robert foody is errone- ously assessed for personal property with a ,valuation of 300 since the property was moved out of the county before the lien date. E. F. ana a, oun y ssessor July 29, 1969 ce assessor (G. Giese) Auditor Page 1 of 3 Tax Collector RESOLUTION NO. 69/500 Code 76051 Assessment o* 2019, Deal Maury, is erroneously assessed for personal. property 's Valuation or 06 plus l penalty for failure to 'filereturn within the tine ragaaired b law, less $90 business inventory exemption« The ae:ss8ssee had moved out of the oounty before the lien 'date and had noproperty in this county. It has been ascertained from the assessment roll and from papers in the Assessor's offiee' what was intended and', what should have been asses sed; and, therefore, pursaa ant tc Revenue and T�a-� tion Code 4631,s the following defeota ix! description 'aaWor form and clerioal errors of the assessor on the: roll should be corrected: Code 02002 - Assessment No. 2624, Bart. J. Kinna is assessed for personal property with a valuation tion of $340 and improvements of $870. The assesses >filed .for voteran;s exemption'within the time required by law, but due to ol.arioal error of the Assessor the exemption was not allowed. Therefore.# an exem tion of $1,60€x' should be `allowed, leaving a net taxable value Of 4210, It has been;, asoertained by the assessor from an audit of the assesses e s bceo s + account' �r other papers that there has been a defect of description or 'eler eal error of the aasaesset in his property statement'' or in other information or records. fu nished to the assessor which' caused the assessor to assess personal Property which''' should not have been 'assessed' or to assess it at a sub tan- tiallly hiker valuation than be would have entered on the roll if the information had been corroet17 furnished; and, therefore, pur- suent to the Revenue and, Taxation Code, ',Section 4,831.5. the assessor certifies to the aauditolr that the following correeotions should be made on the assessment roll.. Code 02002 - Assessment No. 3025, George ., 'ill amx, and, Spires Lagusis are assessed for personal property with aIvaluation of *3..850 plus 1001 penalty for failure to file return within the time required by law. A p ysioal. inspection of papers and equip- went discloses that assessee furnished ineorreet,' information on his property statement causing assessor' to use wrong factor in computation; therefore, the assessment should be' correeted to show 730 personal prcaperty, $1,,800 improvibr4entzo plus a 10penalty of $2530 less business inventory exemption of 1. .. Code 02008 - Assessment ent €o. ;2262, Oliver 'B. Pitman is erroneously assessed for personal property with a valuation of X7,230 plus 10 penalty for f allure to f ile within the time required by lax. There has been a defe et of description and clerical error of the assessev, in information, furnished the assessor since he in- cluded equipment whi ah'had ;been disposed of before the lien date. Therefore, this ae.ssessl meat 'should be eonraoted to show personal property with a valuation of 2,200' plus 1 penalty of $220., less business inventory' exemption of $72. sena, ounty Astoss r July 29' 1909 AMOLVII Olt NO* V Page 2 of . Code 02011 --' Assesmen.t o. 2024, Freya A. Hill is assessed for personal property with a valuation of 6002 improve- ments of $570, ,plus10% penalty for failure to file return within' the time required by law. An it peotion> of the asses see's books discloses that ;'them has been. a 'defect of description' and error of the assessee since she included merchandise being serviced for others. Therefore,, the roll should be ccrreeted to shag personal , property with a vsluatican. of *250# improvements of $250, plus 10 penalty of $50. 1 hereby consent' to the corrections and changes in the above resolution$. JOHN B. OL&USEN Acting District Attorney ; By `aha " , County Assessor Deputy July 29, 1969 Adopted by the- Board ;hi ss -2� day Of RASOLM-ONo* WOO Page :,.. ._. of , ._