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RESOLUTIONS - 01011981 - 1981-1085
BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA. Re: Assessment Roll Changes RESOLUTION NO. " 1'v _ 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 �. ,��?...�-,�:,. PASSED ON SEP 2 � 1981 By oe a, s Stant Assessor unanimously y t e Supery sora present. When quired by lair, consented to he Count :7 y s Page of 49 Copies: Auditor Assessor (Unset)-Giese CERTIFIED COPY Tax Collector I certify that this is a full, true & correct copy of 9/16/81 the original document which is on file :r. my office, M170_M266 and that it was passed & adopted b3 the Board of ��� (0 Supervisors of Co tra Costa County, Ca'ifornla, ori the date shmvn A:S;iST-, T. R 6T:;SC1N. County Cleric & ex-officio Clerk oY said Board of Super curs, pi On b De utY Clerk. a {?! Fgu•+ ....... ..................... A 4042 12/80 CORRECTIONS - Article 1 Q.. pter 2 (Sections 4831-4844) Section Description Penalty Interest Counsel 4531 . 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-S 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 531-538) 531 Assessor's failure to enroll No No No S31 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 5.31.3 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 531.5 Incorrect business inventory exemption allowed due to erroneous information No Yes(S506) 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(S506) 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 I 532 Cite this section if assessee has waived the statute of .limitations 534 All assessments made pursuant to Article 3 and Article 4 (Section 501-535) to be effective must notify the assessee thereof. (Tax bills are considered notice.) CANCELLATIONS - Article l Chapter 4 (Sections 4985-4994) 4985 Cancels uncollected delinquent penalties, cast, - - 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 a1: 3) on property nonexistant- on 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. S01-507) 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 0100 or 10- of current taxes ARBITRARY ASSESSMENTS - Article 3 Chapter 3 (Sections 501-S07) 501 Failure to furnish information No Yes(S506) No Estimate and assess the property 502 Concealment of tangible personal property Yes(S504) Yes(S506) No Assess on discovery 503 Fraudulent act, colusion, causing escape of. tangible property Yes(S504) Yes(S506) No PENAL ASSESSMENTS - Article 3 Chanter (S501-507) 504 25% penalty added to assessments made under 502 - _ No and 503 S06 Interest added at rate of It per month - .. No a t a ?W c+ a d� W tL CL u SG CL 4 tt! w EE W Z 41 d � z uiW c 1-4 0-414 „ YW� ibW 1 3.}jb yyW� iJ jt ini .j LAJ WtZ Y t cs y W w � ML .I .� � o K {C �? PAGE OP1 RESOLUTIO NUIBER i CD er. ;j e � .Z3 C3 � 4. X � . VIA cao C4 uj W tO Woo�WO xSig oa W .p{ tsC > OK 00 r RESJOL ITTIO h S R W Z' , . 161 08 z 4 x D �° K OD Q > 8 �- a LLI W QC I > w Cl) w 0 a. ti w !2 R%! Q J fE J z .(3 W to ril YW �W ff11 y ray 0 awe KY -A u lug to GG 4. 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