HomeMy WebLinkAboutRESOLUTIONS - 01011981 - 1981-002 BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA
Re: Assessment Roll Changes ) RESOLUTION NO. 81z--
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The Contra Costa County Board of Supervisors RESOLVES THAT:
As requested by the County Assessor and, when necessary, consented to by the
County Counsel (see signature(s) below) , and pursuant to the provisions of the
California Revenue and Taxation Code referred to below, (as explained by the tables
of sections, symbols and abbreviations attached hereto or printed on the back thereof,
which are hereby incorporated herein), and including continuation sheet(s) attached
hereto and marked with this resolution number, the County Auditor is hereby ordered
to make the below-indicated addition of escape assessment, correction, and/or cancel-
lation of erroneous assessment, on the secured assessment roll for the fiscal
year 19 80 - 19DI
Parcel :Number Tax
For the . and/or Rate Tyne of Amount of R&T
Year Account Number Area Exemption Exemntion Section
1980-81 009-380-004-3 600.9 HO for all $1750 for L985 (a)
for all
Applegate corrections all cor- 4831 & 218
correc- rections for all cor--
tions . 009-1"01-008-9 60010, rections .
Rodr iF,ue z
009-453-013-6 60019
Decker
035-325-013-7 820 .9
Wiebusch
068_554-001x.-2 01001
Rarn, er
071-392-027-0 01002
Mitchell
113-101-031-4 02002 .
Charlton
1.15-414-014-7 02002
Skillman
' 120-11.5-008-1 79184
Greenhill
C 0RRu C T I 0 dS C 0T,moi.T,r"?ED
Copies to: Requested by Assessor PASSED ON J A N 6 1981
unanimous y by the Supervisors
Auditor present.
Assessor (quay) By
Tax Coll . JOSEPH SUTA
Assistant Assessor
When required by law, consented
Page 1 of __ to by the County Counsel
Res. # � By Not req117 e on th ' ramie
Deputy '
ABBREVIATIONS
Ld Land
BI Business Inventory Exemption P.P. Personal Property
FV Full Value Pen Penalty
HO Homeowner's Exemption PSI Property Statement Improvements
Imps/S Improvements/Structure(s) Prop. Property
Imps/T Improvements/Total R&T Sec. Revenue & Taxation Section
§ Revenue & Taxation Section
REVENUE $
TAXATION
CODE SEC. ESCAPED PROPERTY
463 Add 10% penalty of value for late filing.
504 Add 25% penalty on additional value for following:
502 Concealment, etc. , of tangible personal property.
503 Fraudulent Act, Collusion, causing escape of taxable tangible property.
506 Add interest on taxes.
531 General--Failure to .enroll.
531 Failure to file property statement. MOST ADD penalty per §463 $ interest per 5506.
531. 1 Incorrect exemption allowed. MUST add interest per §506 if not Assessor's error.
531.2 Real property .sold before entry; enter on Unsecured Roll.
531.3 Personal Property, failure to report cost accurately. MUST add interest per 9506.
531.4 Business Property, inaccurate statement or report. MUST add interest per §506.
531.5 Business Inventory Exemption incorrectly allowed. MUST add interest per §506.
531.6 Homeowner Exemption incorrectly allowed. MUST add int. per §506 if not Assessor's error.
532 Statute of Limitations (cite if waived) .
533 Entry on Roll--Offset for same year.
CORRECTIONS
4831 Assessor s error in omission or computation; in posting or data entry; in deed
transcription of name or description.
4831 Assessor's error in processing exemptions eligible under §201.5 through §233, such as:
218 Homeowner Exemption 206 Church Exemption
219 Business Inventory Exemption 214 Welfare Exemption
203 College Exemption
4831.5 Correction of errors caused by assessee.
4836.5 Increase in taxes on real property sold prior to correction. Enter on Unsecured Roll.
CANCELLATION OF TAXES ON EXEMPTIONS
270 Partial cancellation of tax. Late filing on college, cemetery, church, exhibition,
Veterans' organization, free public libraries, free museums, public schools, or
welfare property.
271 Property acquired after lien date; organizations not existing on lien date. Tax or
penalty or interest canceled on college, cemetery, church, exhibition, orphanage,
veterans' organization or welfare exemption.
273 Veterans' Exemption--Veteran serving outside continental limits.
273.5 Veterans' Exemption--Filing by December 1 (80%)
275 Homeowners' Exemption--Filing by December 1 (80a)
Cancel any uncollected delinquent penalty, cost, redemption penalty, interest or
redemption fee if:
4985(a) Attached due to tax collector's, auditor's, or assessor's error, or because of their
inability to complete valid procedures initiated prior to delinquency date; and, if
payment of the correction or additional amount was made within 30 days from the date
correction was entered on the roll or abstract record.
4985(b) Increase is over $100, or over 50% of taxes, whichever is greater; and, if payment
was made within one year from the date correction was entered on the roll or
abstract record.
Cancel any tax, penalty, or costs if levied or charged:
4986(a) (1) More than once
(a) (2) Erroneously or illegally.
(a) (4) On property which did not exist on the lien date.
Refund of taxes permissible if they were:
5096(a) Paid more than once.
(b) Erroneously or illegally collected.
(c) Illegally assessed or levied.
Parcel. Number Tax
For the and/or Rate Type of Amount of R&T
Year Account Number Area Exemvtion Exemption Section-
1980-81 133--551-026-7 02002 HO for € l l $1750 for 4.985 (a)
for all Silva corrections all cor- 031 E- 218
correc- rections for all cor-
tions. 134-032-034-8 02002 rections .
Waltz
1.35-01irl-032 -8 09058
S olga
155-360-001 -Li, 05012
Stoffel
162-470-02LL-9 05039
Walton
1.62-1,70-028-0 051039
Hoskins
169-351-044-6 09052
Edelen
178-460,-005-6 09000
Moore
188-281-016-9 98018
Dulaney
202-182-008-5 66035
Todd
20b,-OI.0-030-7 66008
Musgrove
206-160-008-2 66003
Shaw
206-210-009-0 66003
Wright
209-521-038-7 661-11
W111iarr's
216-261-006-3 66009
Baldwin
21. 6-1.52-020-3 14 002
Del,!ara
WO?j" 'C"'IC C0 `1'TIv 'E -- _ _ _ _ _ . - -- W Requested by assessor
By
JOS k pH S LTA
Assistant Assessor
When required by law, consented
Page 2 of 3 to by the County Counsel
Res. # t 2--- BY ljot reguired on this pane
Deputy
t -
Parcel Number Tax
For the and/or Rate Type of Amount of R&T
Year Account Number Area Exemption Exemption Section
1980•-81 262-0L1-018-9 83004 PTO for all $1750 for 4985 (a)
for all Cohn corrections all car- 4831 & 22.8
correc- rections for all cor-
tions . 271.-322-003-2 83018 ructions .
Pisarra
LO1-100-016-5 06002
Cox
1109-120-009-9 85098
YnZunza,
1112-370-013-2 11029
Burleigh
426-0110-Q51�-2 85004
Hay
1. 26--0110-052-0 85004
Ribe.y
1133-3h.0-01.7-6 08054
Ekmek„ian
433-460-003-0 851.37
Travalini
435-1.50-fl1t8-5 851.27
?into
526-090-001.-3 08001.
Walker
558-030-005-0 08001
Brooks
t/12-16-80
CERTIFIED COPY
I certify that this is a, full true & correct copy of
the original document whi h is on file i�_ my office,
altd that It, "vas passed r donted ivy-- the Board of
Su of Contra Cos..- unto. C17ifornia, on
tY d e 1-.!0, n. ATT 3: R. OLSSO , County
lerk offs o 'er of sal Bo rd of Supervisors,
YD Cler �,,�-- ------ - __.
JAN 6 1981 Requested by Assessor.
,.. _. on -
{ f By
f / OSEPH SUTA
Assistant Assessor
4by n required by law, consented
Page 3 of 3 the Cou Co el
Res. #
eputy