HomeMy WebLinkAboutRESOLUTIONS - 01011969 - 69-572 .....................1111 _
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IN THE BOARD OF SUPERVISORS
OF
CONTRA COSTA COUNTY, STATE OF CALIFORNIA
In the Matter of Changes )
of the Assessment Roll ) RESOLUTION NO. 69/572
of Contra Costa County )
WHEREAS, the County Assessor having filled with this Board requests
#or 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 » 1940
It has been ascertained from the assessirient roll and from.
records 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 Code, Section
4986 (1) (a) , the following uncollected tax, penalty, or casts
heretofore or hereafter levied or charged, should be cancelled in
whale or in part on the following assessments
Code 12029 - Assessment No. 20141 Wholesale Hair Corp.-
America. is erroneously assessed for personal property with a
valuation Of $230, less r,:29 business inventory exemption. This
assessment should be cancelled since it is e duplicate of assess-
nen.t Yo. 1.2029-2013.
Cade 8302 .-Assessoent lio. 2171, Hertz Cot . Leasin.E Corp.
and Donald Hush are erroneously assessed for personal property
with a valuation. of 010. This assessment has been levied more
than, once, since it is also included in assessment No. 8302 .-2079.
« e on, .ass an Issessar
ce t Assessor (C-. Giese) Page 1 of 3
Auditor
Tax Collector
RESOLUTION NO. 69/572
AND, FURTHER , under section 4986 (1) (b)
Code 08092 - Assessment No. 2014, Israel Ross is errone-
ously assessed for personal property with a valuation. of $100 plus
10%, penalty for failure to file return within the time required by
law, less $8 business inventory exemption, since assessee was not
there on the lien date.
Cade 14010 - Assessment No. 8002, Robert T. and Nora C.
Cook are erroneously assessed for personal property with a valua-
tion of $420 since they moved to this location after the lien
date.
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 Cade 4831, the following defects in description and/or farm
and clerical errors of the assessor on the roll should be cor-
rected:
Code 08001 - Assessment No. 2438, George E. Floyd Enter-
prises is erroneously assessed for personal property with a valua-
tion of $150 and improvements of $160. There has been an error of
the assessor since the new owner purchased only a part of the
equipment, and the deputy based the assessment on the farmer owners
property statements Therefore, this assessment should be corrected
to show personal, property with a valuation of $180, and improvements none.
Cade 8:3004 - ,Assessment No. 2037, Asan 0. and Eugenia Do
Lucas are erroneously assessed for personal property with, a valua-
tion of $1,160 and improvements of $1,170. There has been an
error of the assessor since the property was inadvertently classi-
fied as commercial machinery when it actually was construction
equipment and should have been priced with available schedules
comparable to the blue books With the use of these schedules
together with a physical inspection of the property this should be
corrected to show personal property with a valuation of $1,1600
and improvements none.
R. 0. Seaton, Assistant Assessor
RESOLUTION NO, 69/572
Page 2 of 3
It has been ascertained by the assessor froze 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 information or records fur-
nished to the assessor which caused. the ' assessor to assess
personal property which should not have been; assessed or to assess
it at a substantially igher valuation than he would have entered
on the roll. if the information had been correctly furnished; and,
therefore, pursuant to the Revenue a-rid `laxation Code,, Section'
481 1-
5, the assessor certifies to the auditor that the following
correction should be -rude on the assessment roll:
Cede 66028 - Assessment No. 2€67, Melvin Legg is errone-
ously assessed for personal property with a valuation of 990 and
improvements o.f 112,590 'Less X20' business' inventory exemption,
since asaessee 'reported equipment and fixtures located in Alameda
County. Thereforeo this assessment should be corrected to show
personal property with a valuation. of $1,380, less business inven-
tory exemption 120, and improvements none.
I hereby consent to the
corrections and changes: :in
the above resolutions.
County Counsel
B
7
R. 0. Seaton Deputy
Assistant Assessor
August 26, 1969
page Of
RESOLUTION NO, 69/572