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HomeMy WebLinkAboutRESOLUTIONS - 01011969 - 96-437 IN THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, STATE OF CALIFORNIA In the Matter of Changes of the Assessment Roll j RESOLUTION NO. 69/437 of Contra Costa County j 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*7_0 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. Code 4831,, the following defects in description and/or form and clerical errors of the assessor on the roll should be eor- reetedt Code 01000 - Assessment No. 2529, Kent W. Marchio and Douglas R. Marehio are assessed for personal property and improve- ments with a valuation of $640 and $590 plus 1 penalty for failure to file within the time required by law. There has beern a clerical error of the assessor since the assessment was based on in mplete information; this assessment should be corrected to shwapersonal property $8540 improvemen.ts $81+x, plus ltd penalty Of $169, total taxable value 1x$26. DOTE: Assesses has been, notified of the increase and his rights of appeal. Cade 02042 - Assessment No. 2922, David N. Bortin is errone- ously assessed for personal, property with a valuation of $910, There has been a clerical error of the assessor since the assessment was based on ino mplete information; this assessment should be corrected to show personal property with a valuation of $770. a Seaton.. Assistant ssessor cc. Assessor (G. Giese) Page 1 of Auditor `" Tax Collector REsoLUTION No. 69,437 ..................................... As the result of an audit, escaped assessments have been entered on the unsecured roll against David X. Bortin. The assesses has submitted further records and evidence not available at the time of the audit which show that the following assessments should be corrected. FROM TO Code 02002 - Assmt. No. 8008 196!5-66 $550 $380 Code 02002 - Assmt. No. 8009 1966-67 590 k2O Code 02002 - Assmt. No. 8010 1967-68 670 300 Code 02002 - Assmt. No. 8011 1968-69 730 560 Code 08001 - Assessment No, 3473j Tops Chemical Coax guy is assessed for personal property *30010 and improvements q;62,.540, There has been a clerical error of the assessor since the, assess- ment was based on ineompletsinformation; this assessment should be corrected to show personal property $27MO and improvements $62,540, with 15% business inventory exemption of $4,119. Code 09000 - Assessment No. 22560 Litton Business Systems, Inc. and Monroe International Div. , et al,, are erroneously assessed for personal property with a valuation of $780 since a clerical error was made in computation, Therefore,, assessed valuation should be corrected to $80. Code 62037 - Assessment No. 2075, Julius R. Thomas is assessed for personal property with a valuation of $610. The assesses filed for veteran's exemption within the time required by law., but due to clerical error of the assessor the exemption was not allowed. Therefore, the exemption should be allowed leaving a net taxable value of zero, Code 79096 - Assessment No. 2060, Robert W. Lukat, Jr* and Dorothy J. Lukat are assessed for personal property with a valua- tion Of $450. The assessee filed for veteran's exemption within the time required by lax, but due to clerical error of the assessor the exemption was not allowed. Therefore,, the exemption should be allowed leaving a net taxable value of zero. Code 83024 - Assessment No. 2216s Air Distributors* Inc. is assessed for personal property with a valuation of $400 Plus 10% penalty for failure to file within the time required by law. It has been determined that there has been a clerical error of the assessor since the assessment was based on incomplete information- this assessment should be corrected to show personal property with a valuation of $1,*720,, with 15% business inventory exemption of $258# plus 10% penalty of $172. NOTE: Assesses has been notified of the increase and his rights of appeal. M Z5. SeatonplesIM—nt Assess ii_r Page 2 of It has been ascertained by the assessor from an audit of the assessesers books of account or 'other papers that there has been a defect of description or 'clerical< error sof the assesses in his property statement`` or in ether information or records furnished to the assessor whic3h, caused the assessor to assess personal property' whichshould 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, there `ore, pur- suant to the Revenue and Taxation Gado,' Section 4831.5, the assessor certified to the auditor that the fallowing corrections should be 'made on the assessment' roll Cade 02002 - assessment No. 2969s, Thelma Russell > and Dottie Lundberg are erroneously assessed for personal property and improvements with a valuation of $2,170 since the assesses included goodwill In the cast of equipment. Therefore$ assessed valuation should be eorreoted to $790 personal property and 260 improvements. Code 07001 - Assessment No. 2160, Leo Kessler is errone- ously assessed for personal property with a valuation of $2,480 sines the assesses included goodwill with the cost of equipment, Therefore, assessed valuation of $2#480 should be corrected to 2,0400 Cade 12010 - Assessment No. 2004, William K aimmon.s is erroneously assessed for personal property with a valuation of 20080 since he included equipment that had been disposed of before the lion slate.; `fher,eforse$ assessed valuation should' be corrected to $860. Cade 77006 - Assessment No. 2083, R. S. Hill is errone- ously assessed for personal property with a' valuation of $990. It has been determined' from an inspection of the ass'esses's books that he furnished incorrect figures for sequ pment* Therefore., ., assessed valuation should be corrected to WO with 15 business inventory of $45. It has been ascertained from the assessment roll and from records in the Assessor+s 'office that taros have been levied or charged erroneously or illegally for the reasons as stated below; and, therefore$ pursuant to the Revenue' and Taxation Code, Section 4986 (1) (a)s the following uncollected tax psenalty# or costs heretofore or hereafter levied or ohar*ged., should be cancelled in whole or in part on the following asses'aments Code 09404 - Assessment No. 2373, Chandler Leasing and King Partner, Jr, are >assessed' for personal.' property with a valua- tion of $390. This equipment has been assessed more than once since itis also included in the declaration from the losses.` 41 . 0056azon,, AssistanE Wasessor 69 Page of Cade 12053 - Assessment No, 2017, Gallagher &' Burk is erroneously assesased for improvements with a valuation of $1,820. This assessment should be cancelled 'since the assessee had moved''' beforethe lien date and is also assessed at his now location,. Code: 79085 Assessment No. 200$, im., J. Carole is assessed for personal property with a valuation of $1.,110_ and improvements with a valuation of $460. A portion of the Improve- ments has been >levied more than, once,, being a duplioate of Assess- ment No. 79075-20120* therefore, the roll should be corrected to show personal property with a valuation of $1.610 and improve- ments of $280. ,AND, *FUR HER, under Seoti.or 4986 (1) (b): Code 66090 - Assessment No* 2015s Gladys Malynn is er- roneously assessed for personal ;property with a valuation` of $140. This assessment should be cancelled sine* the horse had been moved out of county before the lien 'date, Code 82438 - Assessment No. '2273s R a, Frase: is errone- ously assessed for >improvements with a valuation of $6,30 that ;had been sold before the lien date. An assessment is being levied against the correct owner. I hereby consent to the corrections and changes in the above resolutions JOHN B. CLAUS Acting Districst, Attorney k j/- it VV B ea srsn Deputy` ,Assistant Assessor Adopted by the Board this � day of � 19'4�L, RESOLUTION No. 69A37 Page, of