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HomeMy WebLinkAboutRESOLUTIONS - 01011981 - 1981-002 BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA Re: Assessment Roll Changes ) RESOLUTION NO. 81z-- ) 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