HomeMy WebLinkAboutRESOLUTIONS - 01011981 - 1981-1141 BOARD OF SUPERVISORS CP CONTRA COSTA COUNTY, CALIFORNIA
Re: Assessment Roll Changes RESOLUTION NO,
The Contra Caste 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
8y PASSED Oil OCT 61981 .
Joe- a, s stant Assessor unanimously— By t e upery sora
present.
When re red by lane, consented
to by County Co 1
Page g 1 of
Putt'
CER`T`IFIED COPY
I certify Haat this is a full, true & correct caF. of
p ' the orfglnal document which Lq on ''e In n r =-e,
Copies: Auditor and that It was pa sed e adw,)ted b-," tie Do ^d of
Assessor (aXempft Supervisors of Co--t-,-a o tEl fec, f ,f Oil.
`AX Collector eQ Ox' / the date shown. AT'* T 0 E ,
Clerk&ex-officto Clerk of said l;oatd of :'super lz.o'm
by Deputy Clerk.
on OCT
(l T................98
A 4042 12/$0
RESOLUTION NUMBER
CORRECTIONS - Article 1 C ,iter 2 (Sections 4831-4844)
Section Description Penalty Interest Coup
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
4531.5 Assessee's error - reductions only No No Yes
4536.5 Increase under 4831 when property has been sold - - - -
entercd 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(5463) Yes(5506) No
531.1 Incorrect exemption
Assessor's error No No No
Assessee's error - unknown to him No Yes(5506) No
Assessee's error - knowledge of error Yes(5504) 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(5506) No
If failure was willful or fraudulent Yes(5504) Yes(5506) No
531.4 Escaped business property - inaccurate statement No Yes(SS06) No
If inaccurate statement willful or fraudulent Yes(5504) Yes(5506) No
531.5 Incorrect business inventory exemption allowed
due to erroneous information No Yes(S506) No
If ,assessee knew information erroneous Yes(5504) Yes(5506) No
531.6 Escaped real property - failure of assessee to
terminate homeowner exemption No Yes(5506) No
(Add escape under 531.1)
If Assessor's error No No No
If assessee did not terminate with knowledge of
that error Yes(5504) Yes(5506) 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 501-535) to be effective must
notify the assessee thereof. (Tax bills are
considered notice.)
CANCELLATIONS - Article 1 Chapter 4 (Sections 4985-4994)
4955 - 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.
4956 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. riol-S07)
463 -Late filing or failure to file property statement _ .. No
(100 of A.V. unreported)
452 Late filing or failure to file. Ownershi Change _ _ No
Statement ($100 or 100 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
S02 Concealment of tangible personal property . Yes(5504) Yes(SS06) No
Assess on discovery
S03 Fraudulent act, colusion, causing escape of.
tangible property Yes(SSO4) Yes(5506) No
PENAL ASSESSMENTS - Article 3 Chapter (SSO1-507)
504 2S� penalty added to assessments made under 502 - - No
and 503
506 Interest added at rate of It per month _ - No
c 60 z
G
K
2
®W V
W It W { Cn
Q
00 00 03 00 00
i. r J+ too h
tow)
4F W W V CS
Y Z Zcc
Z Z
{ _
h
-Ja� r W W W WIK
4J W W
h + sn to co rn W `}r
{ `J
h ! h h h h h
N� Co df ds Co Co cis 0 �
ie ZOC tY Ix Zdj
cC
Wv
N �-d C-4 t`1 CIA
!NX00 00 00 60 0Q, bo
W00
Ix r
� WtJi��tSW# tL ly,
sex W W W 4 W
W W_� to
J J J J J J M
0 CL
a
_ tr iC d
in v C9
CL
a +t Z
••.W r u is +v c3 !� (.i
z W
CL 2 a CL
W W W X X x X
r�aW W W W W
W W W
2
Cq
oo
W rt� C
dW . Net
� a
iJ r'' h Z - h h h ►- F-
X J
o w
w
iI) W tj w
It
ul
D h
aril tiW [��� y to -C #v/W�i y wWW W �(� a rA
h{ ti.T 4{ Z 13 { ih Q W W { W iy . W{ +
x z tth to W y Y N th 0
r W
N
WJWxWZh
Vi�4.V•.r X /�
N CP bo
Do
r
V
lap, t
d
W M �" h tJ N H -Fj H C, ;! V" a CD
CPO I
boy S
miI" UCo
in
h Gi W t�I/f} pWj tri �t
+,�/i +Q +aL +[ X
�' 1n 1p U'
' t10 coo
3W
W
At Ice
h w w x
p Z Z Z Z Z
x 0 4 _a O 0 0
�' tJ W W W wW W
h U),' Uy fJ} Uf to to W
tRT t
W
N @ c8 1ti d5 co ca ca di ay
a: tC tY at m OC a
a
di
4t�
60000
pb CX7
acW too 00 90 00� W
tr .�W tJf fJSdtSLJ V
ti 5C�
ata. a
it w
�5"G
W yj Y S S S tL
tL' t.3
hF 2�' y a Y p z w
x x x x x
W x ¢y w w w w w w W
x
CD
a d a
aW Ir a x atr a
a tre
il> o W
4! c
� N
rc
� h
to W
W a3 ��—
U7
a
y w t17
O O ww uww Inwi w r� ww N w
U, W .2 V+ 4Ni +l' Yi d N � �y N x W W KC
d Y YC VVWy�S' N 40 N� v+ WN z N 2 N .
h Yi K t < K Q N H N (lJ
K Q +[ to
UJ-JIAJZWZI'-
in
lW 'C Ln V 6-
rV
w 0� LIZ
Lil
,
m �
00
4 W to rp w
it
ea c TiC l4t9Rat w. 1 _ PAGE C3
M
00
w
CIO -
Gv t -:I� D0 t�J► t 40
46 Ica
m.nul N
r 6S4' 1 00 iL
Jc
00
us
t W
v _ Y OG
*,A4 r
r- w
; A
wCL. cc
c
01
w u►
IS
Ot
.•W CA
wIt
w
CA
us
la
t� r eve a
d+ w a x
tf+
s �' w u►"e04
OP
wOR
G O15
� yY t�7- rj t Y tD
to
On
ul r
1 + jin
Wi5siy► '
ov—Al-
0
4