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Home My WebLink AboutRESOLUTIONS - 01011981 - 1981-003 BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA Re: Assessment Rall Changes ) RESOLUTION NO. 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 shown below. Parcel Number Tax For the . and/or Rate Type of Amount of R&T year Account Number Area Exemotion Exemntion Section 1976-77 558-030-005-0 08001 InT0 for all $1750 for 41985 (a7 Brooks corrections all cor- 4831 & 218 reactions for all cor- 1977-78 558-030-005-0 08001 rections . Brooks 1978-79 558-030-005-0 08001 Brooks 1979-80 558-030-005-0 08001 Brooks 1977-78 21y6-152-020-3 1 .002 HO $1750 x.985 (a) DeMara L831 & 218 for all cor- 1978-79 2.46-152-020-3 14002 recti.ons . DeMara 1979-80 246-152-020-3 14002 DeTT ra 1978-79 262-01F1-018-9 83004 HO $1750 x.985 (a ) Con 4831 & 218 h for all eor- 10/79-80 262-01.11-018-9 63004 reactions. C clan c")tTTft _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ -- _ _ M Copies to. Requested by Assessor PASSED ON JANE 198 unanimous y by the Supervisors Auditor present. Assessor (May) BY � ." Tax Coll . 6/ JOtEPH SUTA Assistant Assessor When required by law, consented Page i of 2 to by the County Counsel Res. # l By Fnt} RAn„i r_Ad nn Thi n Pn e 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 loo 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. MUST ADD penalty per §463 & interest per §506. 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 4831s� sessor-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. Enteron 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 (80%) 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 50a 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 Exemotion Exemption Section 1978-79 101-100-016-5 06001 110 for all $1750 for 1985 (a) Cox corrections all cor- 1.831 & 21.8 rections for all cor- 1979--80 1:.01-100--016-5 06001 rections. Cox 1978-79 526-090-001-3 08001 H0 ` 1750 'L985 (a) - igalker 4831 & 218 1979-80 526-090-001-3 08001 ';talker 1979-80 113-101-031-1L 02002. HO 71750 L985 (a) Charlton 1;.831. & 218 1979-80 120-11;-008-1 7918h. M 71750 4985 (a) Greenhill 11831 & 218 1.979-80 L33-L60-003-0 8513,7 HO $1750 4985 (a) Travalini 1831 8. 218 t/72-16-8o CERTIFIED COPY T certify that t"; is a full, true & correct copy of the ori mal 10;4�enr h+ f e acid �t It ,,a4. r a cx� in ms office, ?�t�� b r the Board of e d l ntt,,ic t '1 {o L �* Cwlifornia, on �TT2 _ J P C+LOQ;. County - der t:�offs fo a Said rd f Su Clerk. P Sorg, on JA N 6 1981 e Requested by Assessor. t By JOSEPH SUTA Assistant Assessor n required by law, consented Page 2 of 2 t by the Co C el Res. # y eputy