HomeMy WebLinkAboutRESOLUTIONS - 01011981 - 1981-019 RESOLUTION NO. x:51 t
BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA
December 22, 1980
Re: Assessment Roll Changes
The Contra Costa County Beard 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 incorporated herein, (as explained by the tables of sections,
symbols and abbreviations attached hereto or printed on the back
hereof), and including data recorded on Auditor approved forms
attached hereto and marked with this resolution number, the County
Auditor is hereby ordered to make the addition, correction and/or
cancellation to the assessment roll(s) as indicated.
Requested by Assessor
By .. PASSED ON JA N 6 1981
".doe BUta, AsslsiaET Assessor unanimously— y t e upery sora
present.
When re red by law, consented
to by County Counsel
age 1 of 7
Depot
Copies: Auditor
Assessor
Tax Collector CERTIFIED COPY
"y
that this is a full rue & correct copy oe
the original document
= is on file in my office,
ras5e' ted by the Board of
tpery rs of . ri :, California, on
the d siloWit T:'�SON, county
Clerk offici - i r of sa, oard of 3upervisor�
lay_ 1) ty Cler p 1
on
RESMUTION NO� 19k1m
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 9506.
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 §506.
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 9506 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 Tien 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 (80m)
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(x) (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(x) Paid more than once.
(b) Erroneously or illegally collected.
(c) Illegally assessed or levied.
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