Loading...
HomeMy WebLinkAboutRESOLUTIONS - 01011981 - 1981-1359 BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA Re: Assessment Roll Changes RESOLUTION NO. F 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 By PASSED ON N 0 V 2 4 1981 oe u a,'Asssi sunt Assessor unanimous y the Supery sQrs present. s'When req red by law, consented ` to by County Counsel By age 1 of 17 Chief, Val ion thgreh"P,Irr-'ymatPfr= /I,.trc;'51�'PT"dcOrrert0OPY0t Copies: Au or s, . rJ,Fcm of the Assessor (Unset) Turner Tax Collector ;i't a�QV:_�� 11/16/81 - Pgs. E-994-E1009 Ell®3' , Deputy A 4042 12/80 RESOLUTION NUMBER CORRECTIONS - Article I 4pter 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 48336.5 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) 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(S504) Yes(5506) No 531.2 Escaped real property sold prior to entry of escape on roll - enter on unsecured roll 5331.3 Escaped personal property - assessee's failure to report costs accurately No Yes(5506) No If failure was willful or fraudulent Yes(5504) Yes(S506) 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(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 duly 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) ate4) 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. ri0l-507) 463 Late filing or failure to file property statement - No (100 of A.V. unreported) 482 Late filing or failure to file Ownershi Change - - No Statement 0100 or l0a of current taxes5 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. Yes(5504) Yes(S50b) No tangible property PENAL ASSESSMENTS - Article 3 Chapter (5501-507) 504 25% penalty added to assessments made under 502 No and 503 SO6 Interest added at rate of It per month - - No w z o '- CL z try a dr�. ``�• a x `— � w Ii o � W I � . I z x h r h _ CL >, U w w 12 +� CL CLto 41 W 14Q ZCa 0 A 0 vy us C.3 of >. 7- }. }+ VS W tom- Cw 2 w L W W w ac ui 0 — d W CL 0 C8 d x CG O CS d CC W i it o CC F- C�11 z .� W S 1- CC p� x w a w s co w _ t w cc cn w _ ►- w w d to W ►- W CL -j CL n. do 0 z a � � m ® m tS z a 1 3 a CL m C) z z0 to 14 en o C m 00 c U. 0. ffimm2m- ff d u 0 N M � SLS CD R 11D � 4 -- N. M 'fit' In i0 t+ co 1 0% .017 N� M k V ss �' 'z}` �' �' s�' tl" '�` +# tt) tt7 �11 it7 tt7 in tl'} u7 � RD CCS I eD O W w C7 o o o O o o o 00 0 CJI+ 0 d 0 O o o 0 o Ci 0 0 to + � x f •rl � � H Q �C N N N to N N N N N NI N N N N N N N N N N N N N N Z � M t� M rn �? rn r+i M KtI My Mi M M rrS w7 M th M In e+7 Ks � � ,�, z bO 6 x ma .0 . h z + y WW W z ` -j w w ° 4', - 0 w CL h � fV_` t� hO 0 . i y� C) H. cri W ww CO J z z w z z w W 0 C5 w C N N N N � W W l , CA z z L3 c < t At w t a•, ii9 EC h L+ CL- W4 b W "- W h CL = h z Q u ~ (n s- W � '� V a�C d Cy7 w w z a ot w CL z w a r ac a L am It in R N lV NN NCY y' V •tlt d Q d z C7 M3 M R R R R fh Nf' 'n 'n �' I w :� I'm us h Cb w W 1 w M I CI. +lt + N Vo ,* Nf 401 0. tolIn ps I= �t z „< t�-iw t- ID z IiJ v t/! IV X w a !R M► Ihi to #"I M9l:.0, on N 49 r «- a'v,6. r- A J a I � ° o 0 01 01 0101 CS 1 O w d rn IL ea Z > zme p °a i- m C3 ,� ffi 7c N N N +Ri N N eu N V «( MI CC V CC a 4 +� +[ 3w tr! M MY Ml Ms M! Mf Mll "� i3 RESOLIMON NUMBER PAGE . of W , O u U. x h O d W 0 h an E O z h e�i3 t I r1Jt�S t rr O z x ' h O Z xIAA CL s h h W W t5 G W to z is W A tta M W W " tWia 0 cn t X1 M+ >- f- � h y- a z a w O w h W y <tf <7t C7S � d r X � > C3 , W 0 O X m tfa ;m .+ Ir o m Z Z W S h Z Z = h cC z i p X h W Q M w "` H w d tl1 W h w W Q m W h W cn vn a- CL -J a m m t7 z mw .J a a m 0 z m ? -j CL m m 0 z co 0 0 Wa. ae cito w L1 : Ci -- tv — N #I It In to h= m � C7 - tv rn W (` h aria ci rt sf t1 IT IT qt v Q' to 7n tt9 I in 0 0 0 0 tis � 't0 tD to to � rn M �+ 0 '� of W T a a mc N N N N eu N N N N N tv coy N N N N N N NJ N N N ra N � � r7 p7 to y+s Kr � r+7 rry M M FO M M to in M m to w9 Ns � to to M .�. M zbb ryr ' o Q � ' Cl) a CL J W w 0 w .s Q Z _.i d z 0 h h 0 > Z •� g W w u: Q +� a o to $ ac CL; L) t1� z .¢ yt W LL1 40 W t cU N tV N u.i w pa- V:p 41* O a is +tt a �[ to b0 z z Wt .� t» �• O a w 0 a: h � w � w J t„ 0 ct c w W ►Y- w I Oac CL W O y C� W a h W a me a o a � -4 x cc Ld w W W .j 4 0 0 O ma - aW. J 0.1 oz a '- _ � rt � � cati a a a :t a : o ra wy ti r- rn E Ks in �+ in N, w .Et w IL � � w WI � m a O, 4 > b` r= W yyc cc Q w( r � E Cy M' p. it ai. i1 W i�f ''C Q"i Y* p d u N M1 lig lLl� f+ b 0 0 rV� a +rc ice- 3 4i !► N wo o Ni M! M1{ K1� iryt M�, i+9 W ylt .t< F r +0 w h s .J W # 010 CSf 4 O{ a� ci O ei Pr— f. O Z tyy ra s mi d .J J !1 t i Y J 0 � � J .JI � i� : O O r tea O W co x h W > a w 46 O da 0 a x d x � � x ys N N W N W N N ttit o Z U W iK tJ C h m x x x J M N3 on to Ml to in P► `e O d n. a + a6 O D r- t- r h tru ,t v z RESOLU'Y'ION NUMBER PAGE- of 3 fly W CJ air LL z p 0 z to 0 h .» CG � 0 f- Q Z S`l5 .� ul Coe z — ► � $s.- h CL w 3.. n csu A. ti W W fn CL a 4J W Z f a 0 W W 0 C) 1 zCL WtL h V y� CL Z C. W h CG0 CL la ." W N O 0 C9 r- C: CL F- 2 W 0 CL Y � W 0 W � Y � W ily > M Ot CTt CA CW > I J X Ce 2 -1 x It > ! x W Lai 0 -- < W C_ CS o ,� X w C7 Of 1 +Q X CC o Cr z z X M- w Z z W S h C: CL Z W h W +l U) W h W W 4 0 W — i- W W Q V! W h W � CL J a. C CD o z d. J 0. C. 00 0 z C_ � J d m m 0 z Im ,� d CS C5 = 0 0 C7, u J L'- _ '-� Lr a. <L cc v I G3 d -C w Qy Ix G .. a. � aw- W t7ft � Ly ate. o 0 co 0 Ni M l� tt 0 M 'o 1 tFKat V d cYi4 N M9 CJ0 > 0 LLJ a, .i � d N N N N ky N N N N cu N N N� N N N N N N tVii N N cv N � tv M M M M Mm M M M bo 0 � � gee ., W Y CL tll J W W cr) J X CL h as U) cr W h z t- J r � � ac Q Cha � h c y z rC to z W k' L7 } a. 7E d rh �t� W •c Y 0 Q C$3J I cs Z < — f z zW _ ao ` C. U "1 I 'Y d '�' vi U) tai W W Q Z U) z m cn > 0 et W W 'Z W en a C LAj �- CL z { cdi chs h Cr W th C► tti iL z Y 2 X a. 0 W CL h :� W a O p J x W ta+ ✓Y z $ W t N) N N N Cm w � N1 N N N ca W �' At N tFi �" W cl) J O CY O d [L J A. Ef. aD Ci 7C III r M V tf5 N) t0 h- tV N N tV N see 1 ' W ae sl y CJ � w�.t 0 !iW m cL WY � rn sw o+ M O :IE 461� W a o y. W iC 49 Q `` Y tC W ( p a CL cii i d +H ., N M9 z on m ♦ rs lo4 ti .1. � 1014 V w W u 1 -4 +° a ►- +� u M I fw1 J 0 ire i Q O CJI CI, {i, i5I t3 S C ..+ N z CP w+ +K J J J i O Z 00— o � W � � "� d! � � ►� � I.- W 44 IL a p o V x ffi x ru N N sw 'N N w N M M! lu i5 +4 Q ,� O CL Q Cb C Ci ii Z 4!X RESOLUTION NUMBER� 'SS 9 }SAGE of �, w V} z CL LAJ w cm z X uj 0. CJ C3 cz CC: , W QiL $ +-� cis 41z cs i `� w w C6 N5 �it, ate:. Z w ~- a Cs'IL a C ( 1 +� W G7 G7 C3 r- � >- x M tr >CL 0 ,, 0. x tL 2 > X tJf C7D Qf CL > J x cc "✓ 2 w 0- 1-` � CC > tL !� � w W rye., rY Z 2 �` da d w C>:CL x CL 0OII ' $ W p {y{ z z x F- Zf Z 2 t- sg w <L trf w — {.. W IBJ $ 0 w -- I- w W � $ 0 w I.- w o- CL -1 CL CL w t t WZ p. .. 1 CL m PLS 0 z 0 Z Q' Ca M IRS = 0 0 0. w u- G. �- ae c,b C7 $ .c ess � h td? Cd C6 [� td rs� Ct7 a t� u r* CS -r rV in LL9 tp Fw. tLl Q1 0 -,,, N. res +r 6n iC7 CLS fJY CS �P '�` "�` It u) ifs fit}i �'! trs Iri K'> Ilt 3C5 In '40 tC to tfs � C.y � zts! v+ •t '�' ry ru cv N N N 'J C4 N a a ry N CQ sv N "i N ry su M rry en +rs >+y rn ws res r> r+s Ks rrr en rs M +A as to ►n M LA, r cc _ 0* } Z rq w CL v �, .r Jx m J v a a a $ 0 > m � h 0 Ld r � 41 LL ca -W' � r za; ., x z oe W n cis Al w w 9 a w w < z 0 �- CI�L 0 x j c$s I r z CL cJ C1. w e � "" 2 ac >. IL X t t D 01401 f- w rx. 0: Ir +�` �" w x H• *+Li .iiv 1 Nry w $ trs t�,t r w „y C3 0 0 o CL. a � r CL tL as e> z > es M 4t In 1* tl9 to N ty kV tV ti1ew apt C7 M1 +ef Mp h N h h M M N! MJ 1eY 4w7r WJ u r ti W M +rK as ra w[ �JJ! 41 cc AT" j CL +� x rV Jr! � Itl1 ip� 1 . +rD !! t3 E} -J 2 .c 1.—m w u 6i a ,m M Nton, `4 I- rJ i r- 40 W aac 40 I•- +� J I ac 0 0 01 q, i�I car� ts' e► .w -J 404 a o ��. = = -J .J t ..t ac i x ' x x x x cv N tvr a s rw a at 'a .tea IL a .Vmt a � ci ►"- +� r*, r► r+J ,ry rs e+► I RESOLUTION NUMBER —_ _ r�1 �/ 4`+� PAGE of Ll �i� W U. s? o Q�o CL cd �- a Or z XC^ W CL L) w W t� CL IL +' W z a t3 to M W w 0 .e d J �IXI - Z vs � � r zw a 2 W a. w 2 W N 0 ' � cr CL � 2 x 0 � ) °- w d w cc y. f3 x 0 > � of crt t o � a � � J x ac > m � � a o � w 9) w tat a .- � w it a 0 4 w a � W � CC a- Z Z 2 F tr �� z S I- cc z) = Z !- W is W .Y to w — H w w a d vt w t- w w d vs w ►- w tJy 0 0 0 LL — — W W s ri W Q ase v d "i uti O1 0. W �.• ti m � fn t� a 0 fV M Wi W t-"i LAJ C6 O til. M V to t6 tN Cf K7 — iN 4 to W e„ ++ •t d d +? et sT 'st d' ttS �eY tt s I ttf 'n 47 u7 i t0 tD eC5 eD tM0 Cd 7 > W 04 W al d d tv N a N tv N N N N tv N a N nt N a N N tv tv N N tV w "� rn M M rn rn en M rh to M rn M M eo ++5 rn rn M t() te) M +K. W y Fa t,s }- 0 W ?>- to tJ�3 0) IY t- 0 r �- c�3 Cl ac J d Z � - C� y Z O .e a a- 2 '� :IN- 0 0)i � d x W W w p N tti N N taJ N W N �' d. V d d d t�.i �}. ".f w fJ) J w Z Z W � > o d w } � cn Ir .� W z W = rn a xk" I - zCO h v5 s- W CL «— o w p � `= a > a x j . � � > � Jgw d n c+ d x Ir hw '&' z w a 00 > me c; gn 401 wl I W 1�- CQ cy Ili Y- J t�j d +Q d d D Ms N1 to t- t- N P M on. R! M %M o W t. taJ A y� W uta C� } IL > 49 4 IL ip A - �o 2 y tr s r w tC d at O ~ ' ° 1- &. > W a i ►„ a= d w ori a ,�4 r► as at , W g r trm �- a n, rs e M Mj A on, m ** wi ki W 'C t'. 1�- th is t- -1 �' 9i 01010 0 1-4 I.- Z U) m t�W Z d J J) d z J d p t.. ss W W 7C t~ .i js h W > z iY G a� 0 x < x x x it N tV tV t!1 W N W o"I �' V W CC F- Id w( t i .fit M9 t+1 A 1A ih MS f►1 tf7 4c O R Q ,i Q.4 O. O 0 f- I•- � 0 Z // t! f RESOLU't ION NUMBER ��ll �• `� PAGE_ of /1� ad ti o z t09 vi cs: 0 ►-. d 00 L 0 °C I xh _ -azh h _ V. a u C1. di Ww v CL � W � d F- w 49L a 0 W W ' H �. tlxl C.) V h r Q 2 C .,, Z = 0 0 0 0 IL twat N 0 � O r Cr a H � X 0 M 1~ C: w 0 W cr 9- � 7C ? m Cy Ct1 CA ffi � � J x � > 2 J X (L cr � � � X � o tr xz _ zw s ►- 4x� z z w s h x x z W x h W eC V) ta{ �' �-- w yt 0 W — h w w d th w h tai cn CL- CL J Q tL Oi Ci p J LL CL C9 0 z C;. J CL CL in CS Z 0 M M v tLl M 0 0 c c 0 0 0 C C 0 1t W .+c Q ae s.a� Cd u 0 -- N M it LLT tQ j ti an 01 d -- N. M V on {® ►•% w Ch 0 — N M � +r <t C ct et `Y et a7 in tri f 0 tri t0 W) 0 u1 tts cD to iD CD > h W W e» d • � � d � N N Cu N N N N N N N N N N N N N N N NI N N N N N � cn w M M M M M M M M M N7 M M rf1 M M M M M M f+1 rr1 M M M es; z r. x 0 a x .t ip Z CL a1 Y- 0 xw r g raC o C5 CA y z .c W z to C7 -C O.. �e es to w W LLJo WY r Z d CC w Cy N N tN N W W ►-` K ry C` ti d d '4 Q w N p Z iwli Z n7 v1 w 0 '4 w t!1 dr E" pW w t+, j z LN < CL the h W s. w 0r w ( C iY s» 0 Wd h a w d 0 p w x "' Cr Z x w x h fit -N N (Nit N � W d .rj i/f 4i t•- W „r J d C1 CS CSS YL "€ ..i 0.f C4 m Cf Q y M m ro M M o 0 a W rc vis 0 W ti sw°- 6wCL Ld 01 i1 W CC +S I OC W C7 p. Z 4L w le h �, IL W Z i YP it G .• of M ♦ tp� �I � dC tt T� 0 Yi Z ..r ac M}- " i"9 h w o M M N!i M j M1 M M M C~V 4M CP h v v1 j J I O� �� C? C7! O j C3 0 y v1 Z r� J J; CC 0 C? ►— +rs`� 0 w W Z m 85 + ►" h tai > 4 IC 0 ss � � Y < x x x yt � N N N at tV N ev N IL lx �} lad tit h r1 +t[ Q +[ +t ..r M M i+1 M► M M M M Z RESOLUTION NUMBERr FJ/,/i13.5 PAGE of JL r�` W v _ : w z o ' z v5 1111.4 I .s 's` 1 I d z x r CW I n. >, Fr o 0 o, W w d � $ o. W ++ W u7 to zI'l) W d 1Lu w ts7 an � nc C.1 x * Zw CL u LL - W z N N et vtr 0 a- � n, tr r i x � w m y. a x cri > w m o� to a a 2 -1 x a: > 2 .a n _+ � CL x a x Cl) � m z � zWxr It zws �- a CL zWxr w IL Q 0 W P- W W a. Q 0 W - F- w W R Q to W h w oL a. J a. m m CS a s li m fJ a< I J o. a. m ® z N°I to O 0 c c 0 O O c c C W W 0. IQ ac C,7 4 rc ua in w r U m m m m m m aW- W _ N. M to td ti Lti7 �y d u wac vtQo! y � m 1tl'.. q{Q� O�1> In ! � m O •0.. N(0M!Ci J � + � Y � w $ N N N N N N N N N N N N N N N N N NJ N N N N� N ccr) w M to m m it) to rn to in M to to m m fn to to m m M to to �. z 0 z C; � •� r o W >W- CL ~ J W W W b tJ� m w H r aa» l� tui Q er d atc J Q C� r f/� y z +� W til U' O y +t w Cn Z s� +k+ k- x z Q W w Ci N N N N w w _ ae Cll W U d z 1$ >: Z a w a m z r n xM I • a t?I IIW ' z ►-i ►- m s, z a U) WW 4. W w— . w W {n 0 cc sr W a: ! & W a r :E CL J X Ix NI N N N Cll Aw. got � Z a o 0 0 0 ,�. SW� !n d YY V' 1n 4A F- N M N NN IV a Q +[ d +[ Z z t7 to to M h 1� 1r P- 0) m m M n C f- .r C" W 1 © � � _ w IL F c = - W C d �� C? F, W A. IL w r W Ml #!� A m. ih .0 is Z z +r +` W v N N .. a M9 an WC o m, 941 son M N r w W t r ►� '+C".r. r O 3t 92 .1 to .i 0� t�1 O� �j [i� 01 K�i Cx .t Z y d ... z a -� z ., �, z v z a a: 0 w z � x x x x N N N a a N ru err ca L3 W fC t7 r eX 4 d z +[ to M! Mi M1 rn Mf M On 0 t d „r _ a AL a. O o r r r N- W RESOLUTION NUMBER ha PAGE 2S of W = V : LL z o U. ti CL v Z y, O H 0 t— Z 4j 0 a` y. I z x Z IL L> W W r CL CL t+� Z V l V N cmLai va d W w W us .oC Q J x I i i- Zw w i 0. f� CL 2 2 f=it N C�7 p( Id d 0 � � Fes- CL CL x CL t�L 5- 0. W t- W �+ Y- CL W `r. 7. r- il: ih > M Ch th CL J x iC > J W rAw cc o v W f- O z _ z w s F- z r Z w W ol Ckc W H i!1 W '- !-- W W sl W W F- W W �[ to W H W ta- iL J CI. tL 0 O z fL �. J CL CL m O Z CL � J CL CL do 0 $ ll p N7 t+) M y � 0 C7 0 W U. •-•i tV 'Q cc cs w CZ �.. �. ..s v. W "i tri w p- Ci tti CO Lt! fSl CO 31- rye. u CSCV M to tC F• tffi p _. t,C4. M 11; CD o 'CtD NttD'n 'n 0 in ' 0 . 7 O d O 7 5 5 L7 7 CG t 3 JC7 flcc 0,61 t1 Cit � .� w 0 `� d NN N iLf {V ri N tN tVfI N cd C-4N N cv cu tv tN CV rN N cV tV .Z w irf ir3 f+) 1f) M> K) M to in to Irl ft) n m fn M fn to M M m to b di" Z CL W C{Y J W W Ns y. 0 W >- 0 � ill tfr H � F-- Oaye � O Z s h _ Z W ti O .e / DN 'r CL ' w y \ 5 rr O (n Cf) z Q x W `j �y w _ a w a tV cv W tV t,i "w7 w 0 a V d si sI d Lai i Z Z u, t awoz t CA M I.. ' IL_ J W ` w it9 f0 CO o� C Z ( W = f- N I fN C%jO N A4:0c W Q trf r W J iJ O O O � iL '€ J tL t f>YI Ci Z (� d >' J > to - arci v o w in t0 r- w m N tV to >- a a t o ai wti r- i*i M ra rl, o �e �► 1 � W ya. 1- lK ' oc a � r- fv f1! f r• 40 z W z -� `,i C � z z V H i N w .,� Kf +�► M iry'n ria N- W u1 t h +�-- �, 0 u J m "` G( ,"� a O� C! C> C .-1 2 to o ar w+ Z „� J J 1 J OC s II 1 cc (� i f' O sr W W a- n4 W } ff) IL V �[ X X M X eN N a N eN tat to eN Z '� V t yt it v CC h tl! ,� +` 49 on in ih cs st d J +a cL +c CL o is A- r w V 7t RESOLUTION NUMBER �ti��. `Q ,� PAGE 9 o:r �r' W L►. � o Q" CL �►+ } O d .+r ae 0 x h (LW Tri F r; 0 1 a' WW 04 CL CL Loa Z rs q W W V x cC F- 0.h W Z c0u a 0 At 0 r-o qt tL a 2 � � x CL � r Uj CL x �. w p tg cr es a ��- 2 x m a Y- II w 0 w b W > 0 +r tri a, oe o � J x � > I � � � a � J x U) CL x a <t tr re Z .�' w S h fit ' Z w s h StL a W r h w w + N W F- w w n I d 0 w -o r W w d 0 w r W 0. ' J Q Q m Z CL '� J CL it m o Z tL ' J sl I to 0 Z tJ) ry t+s M Fry S O d C, C 0 = o 0 C, C 0 W U. ' � ® w 0- az t I .c C( +t as ..t W CJ d _ _ _ W rte,+ it tri a- W L3 : C► - rti u7 'o h m C7 tv M at( +�� +ti ti co 'c es C O` V tt I' V tY sr of to in to m� u) K7 ct! m tCt up u7 W "'� tS 0 O p O 0 0 d 00 0 to� o 010 r1 C3 C) o d o o o Cd W a► d ' � a � ru a c� tv iv a a N zti a N a +v m � � cd a N a a s c�� a pr f in in to ►� t� rz Ks en ►n rn Ks to rn M ry M M rtx rn M M 0 6 S � rn a U5 J W w uj .�" O W Y- O Cl3 fJ) tY r z f- �. V Q +Q +6C G1 ac 7r Z +rt u.a W W C7 +e ' -j i CL r' C13 W a y d m 0 V1 d s d v W Z w LAJ . &* W z a Uu w 1. �„ _ ! _j Cli O S +n O Q t U7 z W o VVV 0 Uy � H' i W W � W Uf rJ 6i W s W W r W CrII Ci tr s.. O W 9i1'. h w At w w tr ,�+ W S h Y'f h- PJ n. Lr r,1 cu N nt w a 0 r W --.it 01010 o0 °� c. � J a� �) m 0 z .tc `- in a to r �v h to N N N cu �- M r- w a- M rnI rs rn car r IL ui ow d W ! w .r h �,, ® h � w Cil OI loi ci 01 O� 0 i c � d z ,� > ui �C cc J Jt d P-4d p 0 w coo � w W # iq as a5 `-- P-4 h W > z AL OC O L) S X Xx N cwi N N N N N tv G� z t3 E W 1C V n! 1n d C1 d It �[ ii O a V $ / RESOLLMON NUMBER JI ' PAGE of W j Z a tV t� CL W ; 101 CY. 2 O t.- � a I � z I o No 1 `� z X �- ! — a z Q Cl, Ems.) w w ca 4J w � � � WI W a ¢ K? c X{ z E� E6 w r- a a. w X. z N N +7� o a: >- x d tY p_ W W CC 5- d X •.., g- cc a. 0 a a. W > Of Z75I C51 t c 4 �` ai X W Br > I 'e CL d J X W W L7 "" �E w g" a) Cx a z X m z z � it a. tr z z x F- a. Z w = h � z l w w x r c� W q U3 w _ !- w W a ,$ U) W - t^ W W 4 d Eh W H W o. J m a. m 0 z m J I it a. m 0 z m J n. CLI m o z r z O d C C 0 M) 0 O c 0 0 ri to co C1 �! 0 - N to ,L7 1331 h- CO o =- N; to tl o tD t�; as �� 0 LLJ "' x: y � � It t 3ri i � to! a tlto� i0 ct) 3 Co00 d0 00 Cd o 0 d o d; oo o 0 o o d! o ol tn i N NI N N N N (uvii NI N Ni N N N N N3 N w tYt} M fS to ro4 M M th KlE M' M M M Ki M M I+•f M f�5 t+'7 M MIM e.�. I co z r.r t a o eS z wCL 0 J w w w tJ) 0 w ~ �n 0 z .s 0 f C� i!3 y z CL d ►- w uj u- 0 scr J C1. 0 cr) tL; 0 , IV) z a / � t" I z w 0 ty N� N N J V � W ►�- c� �o a E 3 eY .Q a s w N C3 (j I D 3 w 14 z -G H > o d w m it I WO zw J cn a 0-1 = o a N O N w u� W �-- w 1 0 w 1'J7I 0 itr � W M W CL h r CL o p X ura co ti m I nw it z z w s �- NI N; N N w a U!I W, -� t° W 0 d. Ca d, a. _ J a l CL mI O z 1 � f , y -.� - , � � M tt u'f '� tt7 � P� N N N I All N Y- f a; a me 2 o M M K} ti r- ti r` ra( m I M M ra `- ►- o a a 4 w 1 i o i" z J Q- zi 0 `` 1 Civ Ci W n z W „r W. _ c�iz CLw a < w� +6s '� 1 . , J t.c .- F' x W u Ela; iy , Ns rta i it), F411 0), r+7� Ms; rn Cy W r- 0 � i W � � ,.., �" d� 0+ 0� r'3� 0 I o 0101 ' d z 0 I � z o 2c z C7 J J r iC a I 1 I d i7 Irl V) a. t� c:s W W z m m iYl F•= ..�-{ dt z X X X X N N N N N N N N > s a 0 d Q n°C cwt �� C3 I aa- rte- ►- W tis as Ks ra M M rn ea 0 2 •`Z RESOLUTION NUMBER PAGE of l��r LL e I 0U. 0- a O 1 0 1- I ( 1 zxI,- r. W K z a I- ►- �- z -C a. 144 a 0 r a, t) w w cu a z I cs ut p WI w03 a ¢ Vi w H y. z a z a z CL + W �. 8. w 2 w 2 W z a a 0+ �� rJ y x a rr a x a { yo 0. w F > I ( a. w a.> W w ( > 9' t�I W � > a. � w �' � 0 C d w cr CL 0 — Q� x z a. 0 01 x r� z z Y - '-I Z I z W m z z w h w +Q V3 W "� h w W Q 0 w _ i`" W W <1 V) w i- W am oz C _ Ji �. a.� m0z a. _ 0. CLm0z G1M M M aZ o C7 C7 D CJ CJ CD W u, _ •-� CD c,r CL (fj It D In m c C7 —� N M +ly w l r- C3 mi CS ._ N� M qr� to to ti m l 01 ho 7 11 tl' 'p' d' .,� �t c!' �f' st! uY rt's u7 tt) ut7, u7 U) 47 u7 � to w tD o E 0 0 CS 0 CS a CJ CSI 01 CS CS CS' 0 C); 0 0 CJ o 010 b! CSI CS uZ 00 � 1 1 Cd + N N fV N N N N N N N N N N N N Nff Ni NI N Nj N NI N N " cn to M M M M MI M M. M M M MI M! MI M MI MIM M{ M =) i II ob �- z �_ ff .,4 J w w i � N 0 W Y h c5 91! Cls h z z 0 e { z Illiiii a IN itJ z w z 11 z ci z W N I N tr1 N tycj W ,(�. cs V1 _J Z z L&J { W O( w J 0 LAJ z in d F-{ F' (n z a. U) w w W "— w 21 W VS� CJ y CL 7E0 W Q- >- a. W fl H x w `t t8.ci d 0 CS I In w 'a ta. Ir til. z I z W � NI N fV N Cp W <IJI try W, -- i-• W d CS I 0i 0 O � o. � J a a� m O z ! v VY tC P- N N NI N N P�`� M( M! M I M M I4 ® ii W I a � { p CSI W +� J II _ U. + z I h +c sn Q .�j w W � L, a,{ Q aG C f� o cr F-� F- CL 'M z cn w am W z t71: d - N I M it tD I ap Of I OO tJ z ! 2 i4, J .t r- F- z( W v iiS E lS l r� +� + v`.'„ a M M M. M i M K! e+i l M) CV w W j a ►- F `=p ur F- b J W f �.. " C3 10 O' 0; 01 0: CJI O i +4 49 z I z t/! a� $ J J J tL ix 01 CS F- cm cs z w w t7 W d a p CSS z . x x x X C7 •2 Q > J d CL +ed C3 01 4 41 M M KS M M M M M 0 Z I .f4 RESOLUTION NUMBER g1 PAGE/2 of U. C7 CL rs j WV)I W (}�) F 41* 0 Coe Z O Fm Fri La Y1 W W ac� 0- a. 4-kt/3 .4 W tC W Z Q us A W I W t7r Q W 0 t i Q x rN Z Lu W z N N �!+ mt 0 d: Y O. x � tY y. 0- w 0 W cr � X i W O 0 CD O > u. E'" 2 CL H r'E (r > � W L/3 > py m O1 m CL 2 _J x Ir > 2 '� x a p m I sg x tir 1" w ° •� m w _ a- w cc ww n 1 at W w _ N w w ° .1i to w +-- w � CL -j CL CL m 0 z (L � J� CL LL m a � tL � .� C C 07 c�l z p M M M M - - + a o � W t u _. �I � lil oif+ ' { � � �+NM u� vr m! cn � NM +�ra ,; n m i ("D w 0) N N N� N N M N1 N N N� N N N Cli N N N NN� J CV tai M� M M. M M M M{ M M M M M M M� M M M M M M M M M M Z I t O Z L) �- F ° c- .. J w w r) W € C) Y- ox CL w L ~ vy .e cl I r� t— V7 z *� i � z uj u: w •c Y a r- 0 z q t.. C x I I 00 W z 1 3 w o NI N9 N N W tU w � � � �iQ� d� � � 2 (14 0 W to o N +N w n i az2w W L)U w i C O vwi 0 +r oW w LLL W d a O � 2� Q x m ii tY Z Z W k- t LV NW ww N N '� ttl , -� FL fi�V1 � 41 eul 14a LL( -j CL CL i m Z cr 0� ` 1 ` > =-CG M 1 M M}I M M i u` W 1 , c$ „J L" ` Ow n cj 1 W cc N z W I x W vJ t} N'S 5r 0" CL f" 4L >- H w C7 vs f. ° M` `� `� z I z o ►ir- a N M` v .n 1 uY r`: 00{ tr' 0 Z � J ZI-.e roc ~ W + V( N o Mi Mi M� MI M; Mi Mi M N d Z , cr 2K >1 Z vs :u� Z Q J J I �_ 0 ►— s�o W W Z Ki „fit z� to 0 m X X x X N N N) N N1 N N CV +`�` '. tj > d W01 (L e V lr h m ,� ,a d +2 M M M M M' M 7+'Y M xsaLirrYax xuMul33'9� PAGE_L of i til tJ Y. z O is �? a H O F ' Q z„ ►- I uj O i z a ocf. (� y„ �) W W E cy a a f' W z O I LLS L3 vs L7 M W CL d cWr� 0 tJ 'C Col � x r I I d'O LLJt QL za-- v+ a z ct 1 W 1-- a a w 2 2 W O O O C7 �^ +� w d W X p a Y- a W i �., a. X �. > J x iz I cr > W iJ7 In Q W � c� c xIx W � � 0 t'L I � < � a tr w ° a rn w -- w w n l z¢ rn w w w °' a' rn w ►- w a J a a co o z a J a a i M C) z a J a a m C)( z Cf M r� M x o cc c� esa C) j U. LY W u 1 C)I1 --! N M I 'tr u7 (D I h- OB CS'� t, -- N. Mi lw I to to h: co tlI if t [} V' Q 49' 'Cr Vf if) in Lf) LA W){ to 1L5 Liz it) 0 (D iL?I (01 (D O I O O C7 C7 C7 CS C7 C? OI Cy C) Co O C? O O O d to ) 0+ 010 tl1 a7 I 00 ` i . Lli N N N� N N N N N NI1 N N NI N N N N N N Ni N N� N� N cn w fn M ro M M R) M M M M t M M M M M M M M M M M M M M d. z h7 d 6 -4 <[ Z t7 x tP) Y a z ' s O J W W L u fJ) t/S t W H C3 > z t+J 5 Lij �C Q: GW3 Y F r Lm z ' a " O"• cs V) Z <C L.+ F C3 w z z x » w C) N N 1 N N ty t Wvi vs Ix a i.3 cj Q Q d ia�.t W � � 1 0 I C3 LI iw/) d z it IL C)cn cc W _j zrr LLJ v c� w I C3 LL W at i ai O a y. a x y Co W a F,y x W W Q ,�,} r � a o ey e d yc Ir N1 N N` N C> W +Q I4 df) W W t- W ( a 1 0101 e) 0 ,� a _ JI a� al mi o� z cs M et+ u7 qr tCS a) h- N N N� N N CQ { 51" ;, d J Q 4 "Q Q J Z C7 M M M F- R h- h- M to! M M M fnIm� c+ W i s a i•- cc' Y�s 11 W! 6- >` a ter- CL`1 w O 'g W ix C) F- F. W I z fY! ) a .t z J W� z °� H z� W u coI V N I o M{ M) KYR Mi M M+ MI M WI z Nta aau i` C7I Of J J� i t '° O� O, OI 0 OI C7: Czi C� 4c z J >i C1 L•a ca Z fC 14 I- W > O t cr Ir W a CD. 0 $ W Z m m m � p. � � z z po tY O 4J X < S4 y,t ye X N N N N N N N N C3 Q 4S W CL c) a 0 m ,! •t d .a W M M � en rr) N) r s M Ct RESOLUTION NUMBER �1�iC��3� PAGE of 0 � ti W C 1 1p O cn I 04 0 W O z x u, # ra d CL W :+•, CX . 0. Qy v W W 4J I w d W# w t�ir 0 � tJ C) x to ►� H n. r 0. 4 z 63 W 11) :D 0 0 0 C5 CL 2 x CL 2 1 } x � # O cr �. C Ao a x CL Gf3 t? Ot CJ1I al CL t > J x 0 y 2 i x a. 0 x C Cr Ir G Z Z Ct W 1. tl', Z W F- Z W S F Ul QAVW �' d 0 W — k-' W W C1..I 4l N W -- N W W � d 0 W F- W AQI ok.. CL _1 C C in o z a. '� -11 m K Ca 0 Z CL J C CL m O Z cn p N1 M try M 3 Fi fl g Cycc, t� i U. t= CJ � 0 _1 N rn( tl to w! t~ co cn o � v � w en to j0 � C'J K) usl r n rrto. to � c ® z c cc � � c0 r01c !c « � n Z) 1.-;l er , w M 'i < N' N N N N N N N N N N, Cl Ni N N N N N N J N, N N1. N t+7 KS 1t! try t%� MS to M M M� MI M7 KfI KS KS rn m M NS� M I+9 MS M �. M Z C3 6 rit hth w Z .ri w > J W W 1 1 1 J x i1 r Cl) (xW r Z »e I 1 � � � d d d eY • ! C] tre 1 } Z �y 0. w y >- } 0 fl3 Z J Q # LAJw ti 4. { ci I I W z W C3 (1t N H Q ..t C V C{ to119 `1 t LX) 0 cc wI W W # 10L. x J i t3t3 U. W t. W C7 W f1� 0 CC CLg y. Ct x ir Q I J x W c —# d CC WLAJ Ir +* 0t t` w Ch- � z f� W I z I �- t N# N i N N ca W (L d t ih W! ••• ho W J 0 C,".1 i O C S { y CL, 2 J� CL CLI CD C? Z Ld >q 01 s— 4 I t rs a +n to ti N Ni N1 N N 1) d# < d I� d J 2ci5 rn M/ 10P+ t4 h^ R- KS r'ni Mi f+> to ..r a.. Ci W Ll LL y,j C s W � tai tar { w.� rn t .r a tar 0, _ a 2 ►- r r : - W I a d W pC o �, W: 'is- CL ,, 1 inj W! col mt 00 u z J +«c �- ac ►- W v rn v ^t •� to I Ks r+s rn r to M I i R rn tV W cy cs 3 I �g I W CS 0' O; O; 0 i 0; Ca oq + $ J ta} O tra .z d _ it d ®1 N C ►- Cs O, W W Z Oa CD iC! w ►— -t #" W {) > Zr w w cm d x Si }C N N N N N N N N Z . t,i ,e[ ZK W CC iJ CC h tY1. d d d d -i Nr fri M'S en rh rri NS MS C7 d d J C 0 0 F F- F- r• tv $ V 1' RESOLUTION NUMBER PAGE of _Zj / v � : U. Z o x a W I o bo Z ,� w C' +- a r Z st z a — w 0 a r ss W a t+ c' I 4-J!- en a „_ .4 u � w O I w CLI; 5 to 0 CJ , d cn X N+ tC ` r > w a.. Z a z CL Z a t W p. a W { , uj W N C3 �� C7 K . x a x a x _ t �- ° w 0. w r� +i W t > Or C7) th a > W (r > -I X tL' > a -j tl1 W dY W i p! ® a tl [5 a x w Oo ra Z Z r M' �i Z Z W S H L1C w Z� Z W x E' W Q' d W }o. W W tl.l d fn W — F- W W a' d t/! W }-^ W a J c� a m o z a ..1I a. a m ® z a �, o f a m c�! Z a M M m M Z O c7 C) `w. u. O CS cs � w w �, � � - - - - �j ► ca i .� —ii N rn 4r LD UJI wi cnI cs -- N! M j �r) +o r: all rn o i v rh qr a IT v <r � sr at Ln .n .n I rry I + uta Ln W)! c 5 uy cs) co 4J Oi C7 0 0 0 0 O' 0 0 0 0 0 0! 0 0 o o o C3 c) of oI oI S� fn ,od I � a cn d N N N� Ni N N NN N N N N Ni N J N N N N Ni N W M M M M M M K) m M M1 M M M Mi M M M M M MI M M M M d N � Z a ►= � r4 ar w z -� > N ~ J W W a w I i C1S 0 W H 0 erJ � Z 0 z > z a � © 3" _ V U7 z J a;- i d LAA w- x W z W N I N N N W W CL U d f d j d d t2r� 0 d n � v I + cn Q z 137 t` +rj y > x < O (� vs tr ►- V- W ZI W to j I C) w Il W W ►- �,n` W N I tY 0 W W W d 1d ! it'! tD N CO a [Cf a�„ ''� I Z I W( x t- J N j N N N ca W I d to W d I p ®I o 0 � a 'c J CL CLI CO Oj Z) > I � 11 I � M 4r' . Cr o I #D P- N NI N� N N 1 6 1 Zcc J ff O 1 Z I �c u`sa V W ZI d w w W I . I r�.s X W �.T CL cnn I Y , - 11 2 �I z+J x + r- I W Z W i Y- I O rn w WI J dd r WI z o �: ►a a d ^+I +')I �I �o� r-I �{ rn 00 Z Y' �" ZI X W u tnI air MI Mi M� Mi M, Mi MI rn ,4 d = I >I Z U) CM Jf J 0I 0I Qj 67i C7I d; C7t C7 � ZJ z CC rY a W Z m 2, it) W F• .-1 Z �" 2 d` 0 L)4J tz 'd x x x x � N N N N N 1 N N N � V d L' (y d N)[C i- m d d d M =,f) rh M z Z d .7 C d d 4 C7 C5 RESOLUTION NUMBER PAGE .w � z o U. r a +- cy z CL O ri + a z r «, •4. 1 O i z - <t z B r r- z .� I W � E�cn i u 0- C W 83 W 0� u 4 8' Wf wo a i Uj 00 Z z r ~ J y, rL z (L W CL W �i w 3- wrr r x a. 2 x a ! x C " Cl) > 00y C�51 a a > X 2 W M > + a. CL W ttt � a a - <t W It CL a c� a w x ° X ® W <t rn w _ w w aid us z - w cc x w d I to w W ti w a. B a a to is z a. � - ri I. m 0 z a 1 a` a m c7, z z 0 0 a C a 0 to C) Aw - r-r _ 33 00 -c r tCL cr OWU J aD m m mt fC Cp rW w d I f ' II I G9 - N rn i IT I in I W� r" tb 0 0 - N: r7 sr to cp r-' co� t3t 01 � � NJ, ro IL! r r i 'r w +t i I �i` cY �t LL� �r, �7' rrs �r7 �) Uri ,) ,� �n (v cc7 CC7 L7 C� Cf � � O1uI C C O i O cd w I ` I I N N N N N N N N N N N N fI N` N N N N N N N N N N( N " Y+7 M M rn in 'n t M{ rn M I to f tn M M! n 1n rf) M r+7 rn rn f to rn Ml I rn � '� a•- z � � 'r4. WG O ti! zs -i W W CL W Cn W r 0 C) z Jul <C Q Q Q ac 0 r cn > z -r r X. a z W w 0 CL W z J W °` L) I a ►- X � I zW a Ni N� N N W �' +2 Lo NI E V+ W C4100 f 0 CLi c W D i" till z z r ri W Q d i W C7 r Wp W J G. O W .a .."" u u I r a- z a 4 W a- W 2 00 {j a O Ix CL 2 w >. n. X 0 W!t`r W 19 w >> 0' i J X W �++ a in t0 h- aD aW UY off. z z W I s r J N N f Ni N W Q i!7 W }- W Q i O O O C7 CL. 0.. .j a I cL i ml 0 z > I I N 041 o 4f V' V'1 tC1 ti N N? Ni r .► u a a a! <1 3e ac 0 rn rn en ro 1- t� r� +r, rn i n j M mr z "� W J -sic t E 0 a I z i W or f u LL z 19i h LV W 8. 2 s W w t j td'S s- W ca {h r z r a �.-cm x a a IL z W. Y c� C O W! z Am-a. z' Cc Z 4 k r G d N( M O! rtY' tLr N i 0 .j ,-c; r 13 W u W I u I ^' �. in! rn tn' rn i rn; fn, in i n �. a I W Q F- a= `�vs r C7 O W �.. " O 101 0 0 O i O C� b. d z >r p u► a At � J f I Y r„ W } > 01 K to ii. O 2 W z z a 0 z a w O u � � X X X x � N N N N N N N N � C3 Kx d W cc u U r M a a a rn rn rn rn in � rwr cs z .JOX I - 6 IL Q D O r r r ►- w .y RESOLUI`ION NUMBER - / i s PAGE of ' CORRECTIONS - Article 1 Chapter 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) 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(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 `les(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 axle considered notice.) CANCELLATIONS - Article 1 Chapter 4 (Sections 4085-4994) 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 (Section. nOl-507) 463 Late filing or failure to file property statement - - No (10a of A.V. unreported) 482 Late filing or failure to file OwnershipChange - 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 PENAL ASSESSMENTS - Article 3 Chapter (8501-507) 504 25% penalty added to assessments made under 502 - - No and S03 506 Interest added at rate of 1% per month - - No