HomeMy WebLinkAboutRESOLUTIONS - 01011981 - 1981-1145 BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORW A
Re: Assessment Roll Changes RESOLUTIO;1 110. 7
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 referred to below, (as explained by the tables
of sections, symbols and abbreviations attached hereto or printed: on the back thereof,
which are hereby incorporated herein), and including continuation sheet(s) attached
hereto and marred with this resolution number, the County Auditor is hereby ordered
to make the below-indicated addition of escape assessment, correction, and/or cancel-
lation of erroneous assessment, on the secured assessment roll for the fiscal
year 19_,M_ - l gam.
Parcel Number Tax Original Corrected Amount
For the and/or ' date Type of Assessed of RLT
Year Account No. Area__ Property Value Value Change Section
Cancel Parcel (see new parcel _ 023-100-008) 4831
1981-82 023-100-003-5 72008 Land -0-
Imps -0-
1980-81 Land -0-
Imps -0-
1979-80 11
"' Land -0-
Imps -0-
Deed ref. 0928/301 9/27/78 04928/569 8/10/65 Use code 66-6
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Create Parcel
1981-82 023-100-008 72008 Land -0- 79,596 79,596 4831
Imps -0- -0- -0-
1980-81 11 Land -0- 5,250 5,250
Imps -0- -0- -0-
1979-80 Land -0- 19,127 19,127
Imps -0® -0- -0-
Juve Investment Co. NV
555 California St.
San Francisco, CA 94104,
Deed-ref. 09028/301 9/27/78 Use Code 66-6
_ ________.-____-___---______-___-_________-____________-
E,Dd porr ctions this pae
Copies to: equested by Assessor PASSED ON 0 - 6 1981
unanimous. y by the Supervisors
Auditor present.
Assessor-MacArthur By
Tax Call . J eph Suta, Assistant Assessor
When required by law, consented CERTIFIED COPY
Page 1 oft0 by the County Counsel I certify that this is a full, true correct col
the ori inh.l locum-,It which is on file In Iny o
and that it ivas passed & adopted by the Dom
Supervisors Of CO tx f Co,}a Co"Inty, C"t1iforrift
the date shown. AT[ CT J. R. OL ISON, CcRes. not reau3red this' page
Clerk &ex-officio Clerk of said Dolyd of Supervl
beputy 7 gilty Clerk. OCT 6
r �j
..„. 1 ............ on ..
A 4041 12/80
RESOLUTION N0. f
CORRECTIONS - Article 1 Chaptr2 (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 roil
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
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(5506) 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(5506) 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(SS06) No
If assessee knew information erroneous Yes(SS04) Yes(SS06) 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 501-538) 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 also
3) on property nonexistent 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
(10% of A.V. unreported)
482 Late filing or failure to file Ownership Change - - No
Statement ($100 or 10n of current taxes
ARBITRARY ASSESSMENTS - Article 3 Chapter 3 (Sections 501-507)
501 Failure to furnish information No Yes(5506) No
Estimate and assess the property
502 Concealment of tangible personal property Yes(5504) Yes(S506) No
Assess on discovery
503 Fraudulent act, colusion, causing, escape of
tangible property Yes(5504) Yes(5506) No
SIAL ASSESSMENTS - Article 3 Chapter (5501-507)
04 25 penalty added to assessments made under 502 - - No
and 503
506 Interest added at rate of 1% per month - - No
Parcel dumber Tax Original Corrected Amount
For the and/or Rate Type of of R&T
Year Account No. Area Property Value Value Change Section_
Create Parcel
1981-82 023-100-007 72008 Land -0- 18,017 18,017 4831 &
Imps -0- -O- -0- 4985(x)
1980-81 If ffLand -0- 4,416 4,416
Imps -0- -0- -0-
1979-80 It
It
Land -0- 4,392 4,392
Imps -0- -0- -0-
Pillsbury, Edwin S. , Estate of
155 Montgomery St.
San Francisco, CA 94104
Deed ref. 04928/569 8/10/65 Use code 66-6
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END OF CORRECTIONS 9/29/81
Requested by Assessor
Byyj—
Deputy
When required by law, consented
Page of 2 to by the County Counsel
Res. #-41-11 By
DAB:sm
Deputy