HomeMy WebLinkAboutRESOLUTIONS - 01011981 - 1981-1140 BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA
Re: Assessment Roll Changes RESOLUTION NO. hzs�,. d
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
By4 PASSED ON
OCT 61981
u a, � s" taxit Assessor unanimous y t e upery sors
present.
When required by law, consented
to by the County Counsel
By (riot recjuirell) Page 1 of
Deputy
the o � �
Copies: Auditor end tb'a it g
1Assessor
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Super i ors of i cn G a CC
lax Collector th, CI£L'te z'ho1'n. ATTESTJ. ate.
Mirk &ex-officio Clerk of a :<i, Board of
b I}e uty e2er-k, OCT,r b t {}
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A 4042 12/80
RESOLUTION NUMBER—
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4
CORRECTIONS - Article 1 C .,ter 2 (Sections 4831-4844)
Section Description Penalty Interest Counsel
4831 • 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 531-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(S504) Yes(S506) No
531.4 Escaped business property - inaccurate statement No Yes(SS06) 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(SS06) 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 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)
4985 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- 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- 501-507)
463 Late filing or failure to file property statement .. - No
(10a of A.V. unreported)
482 Late filing or failure to file C%oncrshi Change _ _ No
Statement ($100 or 10" of current taxes
ARBITRARY ASSESSMENTS - Article 3 Chapter 3 (Sections 501-507)
501 Failure to furnish information No Yes(S506) No
Estimate and assess the property
502 Concealment of tangible personal property Yes(SSO4) Yes(S506) No
Assess on discovery
S03 f=raudulent act, colusion, causing escape of.
tangible property Yes(5SO4) Yes(S506) No
PENAL ASSESSMEWS - Article 3 Chapter (SS01-507)
504 2S. penalty added to assessments made under S02 - No
and S03
S06 Interest added at rate of 1. per month - No
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