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RESOLUTIONS - 01011981 - 1981-1053
BOARD OF SUPERVISORS OF CONTRA COSTA COUNW, CALIFORNIA Re: Assessment Roll Changes RESOLUTION NO. ' hd�G:3 The Centre Costa County Hoard 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 Hy ._.. PASSE£ ON S E P 8 1981 oe a, �tant Assessor unanimous y t e SupervIsots present. When r ired by law, consented to b t e County Counsel Page 1 of 28 Deput Copies; Auditor Assessor (Unset) Giese Tax Collector 8/27/81 CERTIFIED COPY MZJ�— 25{� I eertifp that this is a full, true & correct copy of the original document which is on file in -ray office, E550—E588 and that it was Passed & ado-pted by the Board of Supervisors of Contra Costa County, California, on the date shorn, ATTEST: d R, OLSSON. County Clerk &ex-officio Clerk of said Board of Supervisors, �Y`Tlep ty SEP 7 1981 � .. on A 4042 12/80 RESOLUTION NUMBER, �� �� CORRECTIONS - Article 1 (...:,,pier 2 (Sections 4831-4844) Section Description Penalty Interest Counsel 4631 - Assessor' s error No No Yes 1) Incorrect value entry does not apply to: a) value judgements b) escapes 2) Auditor may transfer entry to secured roll 4831.5 Assessee's error - reductions only No No Yes 4836.5 Increase under 4831 when property has been sold - - - - entered, on unsecured roll 4840 Entry incorrectly entered on secured roll may - -be transferred to unsecured ESCAPES - Article 4 Chapter 3 (Section S31-S38) 531 Assessor's failure to enroll No No No 531 Assessee's failure to file property statement Yes(S463) Yes(S506) No 531.1 Incorrect exemption Assessor's error No No No Assessee's error - unknown to him No Yes(S506) No Assessee's error - knowledge of error Yes(S504) Yes(S506) No 531.2 Escaped real property sold prior to entry of escape on roll - enter on unsecured roll 531.3 Escaped personal property - assessee's failure to report costs accurately No Yes(S506) No If failure was willful or fraudulent Yes(SSO4) Yes(SS06) No 531.4 Escaped business property - inaccurate statement No Yes(S506) No If inaccurate statement willful or fraudulent Yes(S504) Yes(S506) No S31.S Incorrect business inventory exemption allowed due to erroneous information No Yes(SS06) No If assessee knew information erroneous Yes(S504) Yes(S506) No 531.6 Escaped real property - failure of assessee to terminate homeowner exemption No Yes(SS06) No (Add escape under 531. 1) If Assessor's error No No No If assessee did not terminate with knowledge of that error Yes(S504) Yes(S506) No Penalty and interest forgiven if property conveyed to bona fide purchaser between lien date and July 1 532 Cite this section if assessee has waived the statute of .limitations 534 All assessments made pursuant to Article 3 and Article 4 (Section 501-538) to be effective: must notify the assessee thereof. (Tax bills are considered notice.) CANCELLATIONS - Article 1 Chapter 4 (Sections 4985-4994) 49855 Cancels uncollected delinquent penalties, cost, - - Yes redemption penalty, interest or redemption fee due to Assessor's error or inability to complete procedures prior to delinquency date. 4986 Cancels taxes, penalties, costs if levied - - Yes 1) more than once 2) erroneously or illegally City al: 3) on property nonexistant orf lien date 4) on property annexed after lien date by the public agency owning it 5) on property acquired by exempt owners 6) on overassessments determined by audit PENALTIES - Article 2 Chapter 3 (Section. r,01-507) 463 Late filing or failure to file property statement .. - No (100 of A.V. unreported) 482 Late filing or failure to file. Ownershi Change _ - No Statement ($100 or 10" of current taxes} ARBITRARY ASSESSMENTS - Article 3 Chapter 3 (Sections 501-S07) Sol Failure to furnish information No Yes(S506) No Estimate and assess the property 502 Concealment of tangible personal property Yes{8804} Yes(SS06) No Assess on discovery S03 Fraudulent act, colusion, causing escape of. tangible property Yes(SSO4) Yes(SS06) No PENAL ASSESSMENTS - Article 3 Chapter (5501-507) 504 25.. penalty added to assessments made under S02 - - No and 503 506 Interest added at rate of It per month - No x M s to 0 Y � d d o.. w ca r U3 Q -1 a. t,11 - m €3 uj ul CZ 3 1-4 Ul • y T�Swsy N} U- Q� Z3; d. m 00 k6 N o p Ol x 1 Ci Y wrt '" .� ..r✓ d W x 3 0 h O I Z CL W yj cn t CM aLAJ 4J C3 V G CL Z CL CL y w W z N (m tit IRT y. x C x x I x C!f O1 CJ1 a. . J x iC >I tL h W M > CL } w J 4 J tJ3 w w Cs Q W � t1 CY -- Yi (C Cy O 2 d x CC W 0 w W I. w w a < Ca W W ►- W 0 Z C. � J ti O m o Z CL � J E t1 id d Z p Mf K? � d c co col C? 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