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HomeMy WebLinkAboutRESOLUTIONS - 01011981 - 1981-1222 BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA Re: Assessment Roll Changes RESOLUTIO11 NO. The Contra Costa County Board of Supervisors RESOLVES TiIAT: 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 marked 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 8 - 19 82 . Parcel Number Tax Oriqinal Corrected Amount For the and/or ' Rate Type of of R&T Year Account No. Area Property Value Value Change Section 1981-82 700-719-073 58013 Imps 24,950 24,950 531 ADO NEW PARCEL: Adams, Jerry E. or Wilhehmine 16711 Marsh Creek Road #73 Clayton, CA 94517 ------------------------------------------------------------------------------------------ 1981--82 700-719-066 58013 Imps 27,100 27,100 531 ADD NEW PARCEL: Campbell , Dorothy 16711 Marsh Creek Road #66 Clayton, CA 94517 ------------------------------------------------------------------------------------------ 1981-82 700-719-170 58013 Imps 15,800 15,800 531 ADD NEW PARCEL: Shearburn, Kim E. 16711 Marsh Creek Road #170 Clayton, CA 94517 ----------------------------------------------------------------------------------------- 1981-82 700,-719-189 58013 Imps 29,380 29,380 531 ADD NEW PARCEL: Chapin, Chester Arthur or Ruth 16711 Marsh Creek Road #189 Clayton, CA 94517 ----------------------------------------------------------------------------------------- 1981-82 701-216-059 10001 Imps 15,354 15,354 531 ADD NEW PARCEL: Sorenson, Mark A. 505 Balfour Road #59 Brentwood, CA 94513 Copies to: Request by. Assessor PASSED ON ------- unanimous. y by the Supervisors Auditor f `,, present. Assessor -MacArthur By Tax Coll. Carl S. Rush, County Assessor When required by law, consented CERTIFIED COPY Page i of 3 to by the County Counsel I certify that this is a full,-true k. correct cora o �--�-- the original document whish is on file in rw o#flce and that It was passed & ado^.ted b-y, the Doard o Supervisors of Contra Co:7.1a do—n1tv, Ca"Ifornta, 01 the date shown. A'TTES'T: a. H. 01,:;SON, Co,,Int' RCS. By not required this page C14rk&ex-officio Clerk of said Board of Superd--orf llCputy b ;beg ty Cier . �,,,. �. OCT..... 0.19 A 404.1 22/80 RESOLUT10N CORRECTIONS - Article 1 Chap—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 531-538) S31 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(SSO4) Yes(5506) No 531.4 Escaped business property - inaccurate statement No Yes(SS06) No If inaccurate statement willful or fraudulent Yes(5504) Yes(SS06) No 531.5 Incorrect business inventory exemption allowed due to erroneous information . No Yes(5506) 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(SSO4) Yes(SS06) No Penalty and interest forgiven if property conveyed to bona fide purchaser between lien date and July l ' 532 Cite this section if assessee has waived the statute of limitations S34 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 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 (5ection. 501-507) 463 Late filing or failure to file property statement - - No (l00 of A.V. unreported) 482 Late filing or failure to file Ownershi 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(5506) No Estimate and assess the property 502 Concealment of tangible personal property Yes(5504) Yes(5506) No Assess on discovery 503 Fraudulent act, colusion, causing escape of tangible property Yes(5504) Yes(5506) No ,*AL ASSESSMENTS - Article 3 Chapter (5501-507) 04 2S% }penalty added to assessments made under 502 - - No and 503 506 Interest added at rate of to per month - - No Parcel Number Tax Original Corrected Amount For the and/or Rate Type of of R&T Year Account No. Area_._ Property- Value_ _ Value Change- -- Section 1981-82 701-217-035 10001 Imps 30,700 30,700 531 ADD NEW PARCEL: Madison, Gary Clyde 400 Walnut Blvd. #35 Brentwood, CA 94513 --------------------------------------- 1981-82 702-902-024 82007 Imps 58,468 58,468 531 ADD NEW PARCEL: Hoffman, Janis L. 3756 Porter Circle Bethel Island, CA 94511 ----------------------------------------------------------------------------------------- 1981-.82 702-902-026 82007 Imps 36,800 36,800 531 ADD NEW PARCEL: Tice, Blair or Margaret 3748 Porter Circle P.O. Box 135 Bethel Island, CA 94511 ----------------------------------------------------------------------------------------- 1981-82 702-502-071 82007 Imps 49,766 49,766 531 ADD NEW PARCEL: Platt, Douglas J. & Maureen G. 3765 Porter Circle Bethel Island, CA 94511 ----------------------------------------------------------------------------------------- 1981-82 702-902-095 82007 Imps 51 ,850 51 ,850 531 ADD NEW PARCEL: Joy, Darrell Arthur or Barbera Jeannette P. 0. Box 428 Bethel Island, CA 95411 Situs: 3671 Porter Cir. Bethel Island ----------------------------------------------------------------------------------------- 1981-82 702-902-150 82007 Imps 34,380 34,380 531 ADD NEW PARCEL: Eastwood, Gladys 3558 Alcott Circle, The Willows Bethel Island, CA 94511 ----------------------------------------------------------------------------------------- 1981-82 702-905-003 82006 Imps 11 ,500 11 ,500 531 ADD NEW PARCEL: Spittler, Wade & Jean P. 0. Box 847 Bethel Island, CA 94511 Situs: Bethel Island, CA ----------------------------------------------------------------------------------------- END OF CORRECTIONS SECOND PAGE Requested by Assessor By —I'3c# t' F yl+ L L= r 2 en required by law, consented Page A of 3_ . by theCo ty sel d Res. #� � Deputy Parcel Number Tax Original Corrected Amount For the and/or Rate Type of of R&T Year Account No. Area Property Value Value Change Section 1981-82 702-905-049 82006 Imps 14,521 14,521 531 ADD NEW PARCEL. Ginner, Mary 4186.7 Mahoney Fremont, CA 94538 Situs: 3M, Island Park BI ----------------------------------------------------------------------------------------- 1981-82 702-905-176 82006 Imps 28,950 28,950 531 ADD NEW PARCEL: Tudhope, Faye Sandra P. 0. Box 146 Bethel Island, CA 94511 Situs: Bethel Island, CA ----------------- 1981-82 703-016-064 82006 Imps 20,200 20,200 531 ADD NEW PARCEL: Burnett, Leroy Henry 63 Gateway Road Bethel Island, CA 94511 Situs: #64 Andronico Mobile Home Park ---------------------------------------------------------------------------------------- 1981-82 703-711-124 53021 Imps 16,590 16,590 531 ADD NEW PARCEL: Ramsey, George 124 Zartop St. Oakley, CA 94561 ---------------------------------------------------------------------------------------- END OF CORRECTIONS 10/15/81 Requested by Assessor By W required by law, consented Page of 3 o by the Cou Co 1 Res. # Y eputy