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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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1981-82 703-711-124 53021 Imps 16,590 16,590 531
ADD NEW PARCEL: Ramsey, George
124 Zartop St.
Oakley, CA 94561
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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