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HomeMy WebLinkAboutRESOLUTIONS - 01011981 - 1981-020 s RESOLUTION NO. Lo BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA December 22, 1980 Re: Assessment Rall Changes The Contra Costa County Burd 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 J A N 6 1981 Toer' suta, Assistant`39sessor unanimous7,v Ey t e Supery sora present. ito en quired by law, c ented he Count Page 1 of De t Copies: Auditor Assessor Tax Collector CERTIFIED COPY I certify that this is a. full, true & correct copy of —the original document whIch <., on Me in MY office, �Yi f"v a.s�ed R -3 1 ted tv *?:e Board of ery nous of C tra C oun c a.,'ifornia, on e d , hown. �T • R. ©s SSONT, County Clerk) -officio of sat Board of supervisors, by Clerk. ,JAN 6 1981 , If J i RwSOLUTION NO, .l 2—o 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. MUST ADD penalty per 9463 & 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 4831 sssesso-r-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 9233, 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 (800) 275 Homeowners' Exemption--Filing by December 1 (80d) 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: S096(a) Paid more than once. (b) Erroneously or illegally collected. (c) Illegally assessed or levied. 1 � z tw."i w r d vy �+ w V U Z d z iY ir w F- 1 d w0 `) z {�h Z i Cf m O O F z fJ ,UJ 0 v f w ow w x � ® � vwi cn ewn �1 cn cwrr `r' vwi � a ao d3 at z o a cr cr tr it cc "h'... ry) - gwv�vs.tc5w� � d w w u) J ®1 J J J J d 0. zv rcr Ix cr a ac az a O w tq 3t z LW z z s w y CL O " n w Iw w W y z �N a ICLW w w � xQ w W w z r� C9 a d a d a w CL' F 5 i Q w � (5 C) 6 X w d 0 a Gl a W cr- d a vi `1 [+ U) g w - ` w w r 0 4 V d M J N CNJ H A N Y. O C) W "r.. W w W W W W W W J +rt 8 6 W W W W W W W W W W N 2 N I6 {y z yN9t 0 Wj i WZ N zN N= o N \� N c�YIS N rh N Q 1 w� w-jwzwza- U) {i.ri.....K z t� w 6 W w CID U. 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