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HomeMy WebLinkAboutRESOLUTIONS - 01011969 - 69-539 IN THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, STATE OF CALIFORNIA In the Matter of Changes } of the Assessment Roll } RESOLUTION NO. 69/539 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 196-9- 19*ZO It has been ascertained from the assessment .roll and from records in the assessor' s office that taxes have been levied or chargederroneously or illegally for the reasons as stated below, and, therefore, pursuant to the Revenue and Taxation. Code, Section 4986 (1 ) (b) , the following uncollected tax, penalty, or costs heretofore or hereafter levied or charged, should be cancelled in whole or in part on the following assessments Code 02002 - Assessment No. 2110, Barlease Company and. Starl.ite Room are erroneously assessed for personal property with a valuation of x;1,350 since the equipment was removed before the lien date. Code 02026 - Assessment No. 2008, C. v. Haller is errone- ously assessed for personal property with a valuation of $430 plus 10% penalty of 43 for failure to file return within the time re- quired by law. lssessee is no longer in business and equipment was sold before the lien date. Code 07006 - Assessment No. 2056, H. D. Kn.aak and John Millis are erroneously assessed for personal property- with s valuation of 2,120 since the' assessees included licensed equipment on their property statement. Therefore, this assessment should be corrected to show personal' property- with assessed valuation of >1,620. N R. C. fiIeaton., Assistant Assessor August 19, 1969 cc Assessor (C. Giese «u.ditor Page 1 of 2 Tax Collector RESOLUTION NO. 69/539 Code 66028 -- Assessment No. 2115, 0. J Norgaard is errone- ously assessed .for personal property with a valuation of *80 plus 10% penalty of 8 for failure to file return within the time required by law. This oompany is no longer in business „ being dissolved before the lien date'. It has been ascertained from the assessment roll and from papers in the A ssessort s office what was intend Ied d what 'should have been assessed; and, ,'therefore, pursuant to Revenue and Taxa- tion Cade 48,31, the following defects in description and/or form and clerical errors of the assessor or the roll should be corrected:: Code 83018 - Assessment 11o* 2005, ;:s. L. V oore and fan Lucchesi are erroneously assessed for personal property with a valuationof u �4,600. There has been an array of the assessor canoe deputy used wrong factor it computing; the assessment; he should have used histori- cal cost of 'equipment as shown per audit.` `:`herefore, assessed valua- tion should be corrected >to $2,720. It has been ascertained by the assessor from an audit of the assessee's 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 other in.formation, or 'records furnished' to the assessor which caused the assessor to assess personal property'' which should: not have be€;n, assessed or to assess it at a substan- tially higher valuation than he would have entered' on the roil 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 correction should be made on the assessment roll Code 66485 - Assessment No. 2020, Lennard B. & Shirley A. Easley are erroneously assessed for personal property with `<a. valua- tion of $420 and improvements of $400. From pagers subsequently furnished the assessor it has been determined that' accountant reported equipment located in a former place of business and not moved to neva location. Therefore, the roll should' be corrected: to ehow personal property with 9 valuation of $240 and improvements of x$'2.30 hereby consent to the corrections and changes in the >above resolutions JOH- 1 B. CIAUSEN Acting District Attorney R. 0 Seaton on Depu y Assistant Assessor August 19, 196 A do " d b;Y tll-lo Board this �� �` i► RESOLUTION N4. 69/539 Mage- 2 of 2