HomeMy WebLinkAboutRESOLUTIONS - 01011981 - 1981-106 W11
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RESOLUTION NO.
BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA
Re: Assessment Roll Changes
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 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 JAN
�o uta; Assistant Ts-sessor unanimously Ey tHe"Supe
present.
When ra&ired by law, consented
to b e County Counsel
Page 1 of 3
Deput
Copies: Auditor CERTIFIED COPY
Assessor — Craig. I certify that this Is a full, true & correct copy of
Tax Collector the original document which Is on file in ray office,
and that It was passed.,& adonted by the Board of
SupeTylsors of Contra\.CoS4a County, California, on
t d shown. ATTE8 : `!,J. R. OLSSON, County
ler k ex-offida erk oi.s'id oard of Supervisors,
yb tYCI r t
.. on JAN 2 7 1981
EF-SOLUTION NO. /I 31
a.
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 9463 $ 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 §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. 1.
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 servirigvoutside..continental limits..
273.5 Veterans' Exemption--Filing by December 1 (80x)
275 Homeowners' Exemption--Filing by December 1 (80e)
Cancel an 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(x) Paid more than once.
(b) Erroneously or illegally .collected.
(c) Illegally assessed or levied.
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RESOL.U71UN NUMBER ( PAGE OF�