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HomeMy WebLinkAboutRESOLUTIONS - 01011969 - 69-658 IN THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, STATE OF CALIFORNIA. In the Matter of Changes ) of the Assessment Roll ) RESOLUTION NO. 69, 658 of Contra Costa County ) WHEREAS, the County Assessor having filed with this Board requests tor 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 - igs-70 It has been ascertained from the assessment roll and from records in the Asssessorts 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 Cade, Section x.986 (1) (a), 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 ssessments.Code 08092 - Assessment No. 2008, Frank Young is erroneously assessed for personal property with a valuation of *130, less 14 business inventory exemption. This assessment should be cancelled since it is a duplicate of assessment leo. 08092-2010. Cade 83013 - Assessment No. 2038, Westinghouse Electric Corporation, is erroneously assessed for personal property with a valuation of `'630 plus 10% penalty of 63 for f sssi,lure to file return within the time required by law. This assessment should be cancelled since the equipment has also been assessed at another location. Code 98003 - Assessment No. 2041, Harold Ray aond is assessed more than once for personal property with a valuation of 650 less 47 business inventory exemption. He has moved his business and, is also being assessed at his new location. R. C. Seaton., WasisEant Assessor- October 7. 1969 co: Assessordito (G. Giese) Page 1 of Tax Collector __._ RBSOLU1IO NO. 69/658 Ds FURTHER a, under 3e c tion 4986 (1) (b) : Code02€ 02 - Assessment Nab. 2913, V- jai. and Ra and Yon.ce, are erroneously assessed; for 'improvements with assessed valuation of ?p since they were not the owners on the lien dates. An assessment is being levied against the correct owner for the year 1969-70 Codes 02008 .. Assessment No. 8004s joe Kramas is erroneously assessed for improvements with a valuation Of $280 since he was not the owner of the property on the lien' date. An assessment is being added' to the 1969-70 unsecured roll in the correct name. Code 08001 - �ssessment No. 2696, Canners League of Cali- fornia is assessed for possessory interest in land and improve- ments with a valuation Of *56o. Tenant terminated residenoy within, six months of the lion date.. on month-to rionth rental, possessory interest is considered to be of no values if, aceupanoy terminates less than six months after the lien date, or prior to ,august 31, '1969. Termination of occupane:y after assessment has been made and within sic months of the lien date constitutes an vp ni .0 of no value. Therefore, .`in accordance with assessor$s polioyo this assessment ''should be cancelled. Code 08001. - Assessment No. 3577, Hava Sna.k Food Services Inc. is erroneously assessed' for personal' property with a valuation of $300 plus 10% penalty of 30 for failure to file return within the time required by law. This assessment should be cancelled' since the business was closed before the lion date. Cods 66035 - .Aasessmesb.t No. 2033: Vernon D. Flanigan is erroneously assessed for personal property with an assessed valua- tion of $200 lees $15 business Inventory Iexemption, since he had gone out of business before the lien ;date. Code 79096 - Assessment No. 20",* Ralph Trost is errone- ously assessed for personal property''with, a valuation of $1.30 plus' 1 penalty of $13 for failure to file return, within the time re- quired by law since assesseses had no eguipmout at this looation. Equipment had been moved, and is beim assessed for the year 1969-70 at the new ''location. Code 7911.9 -,Assessment No. 2005, Bruest Smith is errone- ously assessed for personal _property with a valuation of 200 since the property was in Alameda County on the lien date,, J ea 'on* AsMfani I MeMr October 7s 1969 Pages 2 of 3 R SOLU`is101.1 1\70. 69/65 AND, TPIMT R, under> Section 4986 W (d) Code 53004 - .assessment oto. ,2085, Manuel H. Gonsalves is assessed for unsecured improvements that didnot exist on the lion date since they had been removed before that time* It has been ascertained from. the ,assessment roll and from papers in that assessor t s office what was intended and what should: nave been assessed; and, therefore, 'pursuant to Revenue and. Taxa- tion Code ,4831, the following defects in description and./or fez and clerical errors 6f`the assessor on the roll should be eor- rected; and, pursuant to Section 4985, the assessor requests the Board of Supervisors to order the auditor to cancel any uncollected delinquent penalty,, cast,, redemption penalty, interest, or redemp- tion fee which has attached heretofore or hereafter because of such error and because of assessor's' inability to complete valid pro- oodures initiated: prior to the 'delinquency date. Code 14002 - Assessment No* 2077, George A. Tagney is assessed .for personal property with a valuation of $290. The assesses was granted a>business inventory exemption of and, a ; veteran' s exemption of X2$7. The veteran's exemption should not have been allowed since the assessment was based' on incomplete information., subsequent information received r+evea.lin.g that the assessee exceeds the limitations. Therefore., this assessment should be corrected to 'show personal property with a valuation Of $290 and a business inventory exemption of $3, Further,, any penalty attached should be cancelled. Code 83003 w Assessment _Wo. 2004, Gordan H. Bell., Inc. is erroneously asseseed for personal property with a valuation of $421,550. A.n. 'assessor's error has been made: in computation result- ing In an overassesa meant; therefore s this assessment should be cor- rected to show $176,470 assessed valuation. :further, any penalty attached should be cancelled. I hereby consent to the corrections and changes in the above resolutions JOHN B. CIAUUN County Counsel, s3r r f R. 0. ...oa:ton Deputy Assistant assessor October 7', 1969 > 'lti / Pae of PWOLUTIO No. 69/658