Loading...
The URL can be used to link to this page
Your browser does not support the video tag.
Home
My WebLink
About
RESOLUTIONS - 01011981 - 1981-1360
BOARD OF SUPERVISORS OF CONTRA TA COUNTS', CALIFORNIA Re: Assessment Roll Changes RESOLUTION LIQ. The Contra Costa 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 By ._ PASSED ON NOV 2 41981 u a ss s ant Assessor unanimously- Ey t e 9u1ery sors _present. When uired by law, consented to he County Counsel Page 1. of 27 Deg i thereby i^erflf' Copies-, s v 9 hJ Audi Asea sor (Unsee) Turner Tax Collector A T 11/16/Sl 90-M334 8y A 4042 12/80 RESOLUTION NUMBER ' ....... CORRECTIONS - Article 1 CrLapter 2 (Sections 4831-4844) Section Description Pence 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(S506) 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(S506) 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(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(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) 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. 4986 Cancels taxes, penalties, costs if levied - - Yes 1) more than once 2) erroneously or illegally City a1: 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. r01-507) 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 ($100 or 100 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(SS04) Yes(5506) No Assess on discovery S03 Fraudulent act, colusion, causing escape of, tangible property Yes(5504) Yes(5506) No PENAL ASSESSSIEN7S - Article 3 Chapter (S501-507) 504 25. penalty added to assessments made under S02 - - No and S03 506 Interest added at rate of It per month - - No r:..rxxxrx.:vrr?.v vv:.rn..:.xx..xr:r r:nv:nwnyxr:xr. :::::::::::.:.:...... ..x:•...... ..........................................-1-111111111111",................................... ........................ ... .... .... :::.. �1 t i S a cr ,, ul l 4 X11 a tom„ ? . • UlVol U-1 cz w ccs -' ,.• .c got Vv �P ✓ ` r4 tic — o UA a SOL u "b tr im ci relm cr. t trs w 1264 a. ?C � o . . tt! at Ul .<"s j° W u so x w / >LAJ en cs to w INC ,w.swacwsr co u. at 1 � a V) �,, «#W �«� PAGEOF RESOL1JTId'% wmBER w co s U. 1.- = O VS I C "rt O X ..Y Z L d F- z CL. � ys G vw IL sa c> 4J f" wa aWrs Z is i Q G1 y W W 40 h � Z w CL z CLM- ►- C, w 7r Cs C31 Clffi C J X >� w 0. OG y C J W W Cc CL 0 Wcc I es +L` 2 = 1� cc Z — Z S h OC Z Z w Y h- cn w d vs W I- w W �' Q 0 W F- W W � �C 0 w I- W d C. J C. C. m 0 Z tL J C. m w 0 Z m J m I w 8 Z p M M Z 0 0 c c O m 0 0 c c 0 w — r4ui Cb y„ V to W, p.. cc O► II Ci .- N. M d` to CO( 0 0 — N� M � S tt c sl st qt V Q tt5 M to M in to it) w o to 'tD tLi to to N N N N N NN N N N N N N N N N NN N! N NN N W M M M M M M M to M M M M M M M M M M M l M i M M M M of N7 E Q Z r (L Z Ca .rq w y. Cl) J W w C LLJ jy 0 W Cl1 tL' F- 0 r Z _ 0 -d 0 d d + Q O ate z 0 0 M 1.- co y Z ..c h u,i cn ca O yC IL0 W Z w F-, X o w . Z W 0 N N N N isa w p V:k LLJ w "1 Z .e u w a vi rr �- F- Caw. i a Lki IVJ- V) i.- w a 0 W r w w tli� O y O ww � w me M � � � a rr wi I'. go n"_ 0: 0. W X J c 1 O 0 O aw � � J a� tl m €�7 $ �y - c# M tQ io V tti 1D h- N N N to eu M- J t a d +rK a d see i7 M M M P P- 1- h- M pf l M M M 10 o Z V J s J L'i I,, AL co �., 0 1*4 10 u J z s ,,,:e ate- Z4, �• ! M" I in ini to tot � f i � '°� �- r- o �' J aWc o� o cif c►r 0101010 0.4 C O H p i-- Cir 9= O W W to ►- 04S "� x X it X s N N N W tRi !V N N + 0 cc Q y � � +e IL � Q Com. O CII ice- id- Fes+ k$- W 1h 0) !+i ft #S M! M M! RESOLUT70N NUMBER &,a PAGE of . .. r � � w x �+ 0 cc r z Haat W d Q Q Q W u > 25 % R W q +eL m I w CL > � uj r C�4 L en ►� c f9 W LLJ Cd WOO 1fl�K X 4L1 CK may+ .rq V) .A X �{ Lij W sr+� %J 00 r✓ 00 eq �1 ♦� N � O to o= 4 V: Q �g ri■ tr 1 P AGE-- OF RESOLUTION NU IBER i JJ r r d ac t� Z a :all WOO jPA us o � � d w+ � 7 laW cp 09 r. 4 C i u WA so ION, � � 1 r � � s s w �'` �, z . W - . h Z) xCL1 01 � �� d 0 eq � i zx 1 F.• F s.. 1 d z x .mac CL s, V WW a a 41r z 0U MI N W L W W p H vs V ` Q Ci x Z W �' CL W CL w 1 11 N a sf 0 � >- a x CL � x °- Ix W 0O y- w H- It a >' W 0 W � a W v7 > CL ai c► t7s cts a I J x mg m > WLAJ a x jr cs C, x c' w an w W w �� U) W w w $ a yr w W h w Cl) a _ J a q. m C2 z a .� a a m 0 z aJ m a m o z O M M z o 0 C • � C7 O C7 W U. 2 , ►,� 4= t I a. co m w r r w ►- tJ m m �i �I m � ate-- � 01 df Of W d �..{ a,+ 0 N M t in (D r.. ZD Of 0 N. Md' � 1.; w' . 40 F , t71 0 ll "r ci p iF tT RI �l 'd' Q �1 ft7 u5 X15 Ity tCS ifs to to 0 M 0 0 w "� 0 C3 C' GS 0 0 O 0 O Ci C7 0 G> C' Ci. t^1 O CS 0 C? C7 Ci C5 S V d N N N N N N N NN N� N N N N N N N N N N N N N N ,Z iy M M M M M M 1e} M M M M M M fe) M M M M M M M M M rn Z 2 4h z to mc .0W CL . LL! M CO) J W W n' w di J x a I-- & fJ 0 h- r .r d d 6 et G ac � R7 w i— to C> LL Ycr tl1 r a; 0if3 � .q � h• x w W z Z W O N N N N W fd` w tY a G,1 d aY d d vy ` w d w w `t z < U) w O d (n RrtAi h z h CLL 0 x ate. 0 s.- z a O U) W W W I-- W W th! 0 fr �- C) W W h a W Ir > M-j '8 d a i d W tC W Z in w h Cb CL. a' tL Z + z I 1- J N ` jIi y� C f d O 0 0 0 � QW. � .J 0�. iS. �1 6- Z V Y p -. •� x es M s!' Y3 Rr In /D h- N l50 N N N J t3 d d d +[( �+ P1 +C W G < � � � LL � hWR rbc vis tiLLtiu. �u Lu IL 9L 4 h O, sem+ oo f ff. v.o W d + OG 67 r F' O 11 F. sa.r. W OC! O d N M► 40 f� rt9` ALf� Iti �p i)► cy o M i re �.-!; r" W u crr �j ►w ro M nr*f t+t , f"t ni +n "°. '°c < ey H d ca �'' W x as 8i +� ►-- rr z ci �' d bC O o tJ d �[ >c yt ft ae eu N a 04 cm tv N CS V A( . W Z ti iY h rt d d d d JQ! fn Mi N► n M1 MI Mi 0 dZ d J !L IL - d i6 O a h h N h `4 RESOLUTION NUMBER PAGE of '% :> 3a I% -M U. :3o z C. W a F- `n c: 2 0 o a z `- z X h W 'g z CL ;: O 0 V W W Ca N d' z 0 W� W to p vs lL ,Z W CL CL z CL ►- CLW w Z N N et1 �a C7 �" y C x Cl � x C � � X t W Ci C7I C �-- a C. 0 � �' W C3 w > N t7I CA cc Cr > ]E -i x Cr > X IL > a W w CL { 0 Q x Cr n �' 8 d x CC � W N W W CL) N W W ►- W W cc 0. Q N W W F- W t� � C. J (L CL w 0 z C. � J m m CC 0 z C. '� J m C. W d z 0 M M M z 0 0 c c 0 �J C M O O C7 W W ZOO �. C] .. �. _ .. w W O N M 1C! iL3 h. CO (T! = N. M� ^Q uiY iti f y CO N C) - N M ' sri C� �' �' �' V" �' Q}' 13') Y7 4Ci IC) tCi ft! fn o 0 0 � W 0 a' > 14 x N N N N N N N N N N N N N 1 N N N N N N N N N N ter M M M In M MS M M M M M M M M M pry M M M Nf M M M M e� z f C7 6 4 a h Z .M J W W dl J x C. F cis � W z h C!1 z � .s d � C7 z .c z w es a. C L i; U U) z a C,� (j7 h xca uj w z W d N N N N (. O W va CL CJ N d a 'Q W r (h W ,,,� N z C: Q W 0 C: N it H A^yy a z h W 0. O j tai ChY hN a- 2 0 =/I W W ►-- W � w W N C7 ice- COX >W I.- �CL - 0,. W C. h W! t� h CCI ram.. C:N CD b z z W F` J ' Q O IL J C. CL m OLL w Z d 111 > 0 am 40; M V fn It in to r� N N N N N 414 IOU M1 M fn O W z ra cr W r� G3 IL a iW W A. �` �% � }� 40. 0 � 7i O W C: a h� N {� q _ In OD fm Go z z on In Ini W11 on on C4 z to Co uj Za I I 1 1 a O y r rs" W W 0 a 4 a V O 40U _ X X fC X N N N N kN tti N N V +K W z ii CC F- ra a ` �[ Mf r7 M! A " 0$ MI fn � ti Z a A. CL a O. CS O RESOLUTION NUMBER ��� i+��`aL?. PAGE of ,� CL cs h o a z tom» E+ X r , �z W :Iwo rt a CS CL CJ U) ad Ia ay W at Q ewa CS WW 'd ewes © e» V .+c U) Wy- +�- W W w C7 C) C7 s- C tali > tors tests r C h- x F W cc: > h a .� J x 0: > J J W z tr CL z z W z r tr tr z z W x E- Ix z z W :r r W < U7 W h W W C- d U) W — h W W C. Q U) W N W a tL J C. C, 0 o z C. J m m tC o z m .J m C. m o z O in 0) m try (y M o o a O MIS ; Wit) CO t- CO 0 0 N r7 I o N of — to rt it) tC h+ CO Cs 0 N M w r s y ei 'w 't 4t Q w' C' v '�'I its it7 LL7 iE7 i17 1n W) in it! u) "BO tp U7 CO o 0 0 o 0 0 o 0 of o 0 0� o o o. o 0 0 0 0 0 o o ,rl ' N H N N N N N N N N N N N N N N N N N N N N N NE E W rn r7 W) r7 r7 it) M en To r7 rn r7 i) to InM7 on 07 M fn r, rn W)f r7 . z M cr o C; W yW- CL r z o +yam ~ J W W CL is J x C. h en flt C W r 0 t- c� <t st Q et Cl ae d U) y z W w LL 0 C =2 0- to t�l3 W 9 tl1 d e a; Z d - w cz W O: z 5e iy W Ed. w z w C3 Q $ a `� en w p +Lhi h adi �Oil U) Z z W i' U) h taw W to W z Q r( h 0 z a U) tiU. �. W W o z s.- 0 CL X W W h z r r7 m ti ca a W J NI N N N W W +¢ o o { 0 A J C. C o z �- . Col! •t +[ 4c +Q �_[ o in r7 rn r- t- t- P+ r) N) rn to W) u. r �+" J w o W ea. ti 0 s W IL CL us an 7w �` vxI= W fLr aC d d `` 0 ir' IU Z '� �� 1`n Win� N +'� w e K) In �' �1 401 N aDl tt z r rn, )nI +n1 f"1 on •+► ►- usi r r" o� O 6kj e�; 01010 z cs CL as x-4 t o ca x x x rc �*+ ev w go rr c+j wv au 'cY c) * W is w F= m a +e w7 r7 +n rn r*s M on � z RESOLiri`ION NUMEER__ '24 - PAGE of ,,�� S O �W � r ul ul A r5 tA us t14 Qn ' z Z2 sw yr,.r•c✓ �j ,✓ oa r t l e4 Or- + r7l O .c. d s Res W 2 s � U. r o U. 000 Z O I Y, d d I 0 � d ze-- � 11 , i W ► F� `� Z -C a. Gia y� V W W H W Ia W a. tL W +1 w Cd Z C] G W W O+ Q O v, x i � ►" y Z W MCL CL w L � W g� 0 O 0 �- cc CL p 0 > ti W o W cr a. W > i7i Of G1 CS1 awe a _ J x ~J > a W p. tS d, x CC 0 G1 � Q x (r t7 W 0 to W W CL t/i W H W W d in W W H W � CL J CL a m o z a. J a. d tD C? Z CL J a. CL w CS Z C) rn in vry Z0 0 C, C C) m o 0 0 W — r-i ta_ a 4cc Wtai m m rn mo oa vW- 'j e ' I rrs t� N rn rn tti cn at 11 .,f• I C3 �. N. rn sf� �S to f` w � C) _ yr rt v d �t .t v •t u7 rn rri +n rn uy W) W) to sc+ to to 0 0 0 0 0 4 0 CSI 0 0 0 0 C) 0 cn t7 i7 o 0 o C� 0 CS .cn 0I Cd F— - �4 0 °S � � = N N N N N N N N N N N tV N N t N N N tV N N N N N � Z M M r'n rn M M rn ro rn rh en rn rn M r s en rn M7 M en r+5 rrr rn . M 0 i CS .,4 Z v _ W W CL CL r— co 0 w � ac a 0 z .s _1 d � t7 7: z .e ►- ur W u: O Q J a W Cl) J CL!Irjsl W 0 0) Z Q W Hx c:s W z W z � W E N N tV N W W h w a, v +2 a Q d iv 24 M W Z U) W CZ3 x fl CL 2 h � sW- Z 11 Mt? tCy3� U. W ►-- W ,,.. WtfiI G7 {C 0 W � � M W t`. LLf WW a cc g ,1 x OC 1ff Cp C` CO a tC Z Z W'41 h Lu14 J C)` 0 0 0 oma. CL ,j (L� IL m 0 Z {Y? > .t rn m r~ ti a nr tv a J ! o W .Z' J t C'► r ' IL a x p ac h + a4 r3 � ►t- W ..r „r s— Cf'. fn0-1 Y F Z IL err tC Z w! O Z �, ` Ci p ` m► W �� CCi !Of i+` Or CO on J w { M!. Mf i 1"I N! $n N ►- W i < r ; C- 0 J J r a 'r p� C`i Ci( C! Csi 01 C!� 0 { tt1 QZ J > O Fes,. M J J J wy F- W > w 0 CL aC30 O � W � Cn tr- r•t v x or o 0 x +� x x x x � a N nc a s ttit i:j z V ,� W Z id Z N ID rL +aL < ++[ �; r+i MS M7 iM! M9 0$ RESOLIMON NUMBER . "'l/�3 PAGE // o .�1 W � Lt. o Lt. z r :) v z a O 0 is p d z LU LU "° z x L ,, O d z d LL W y, rr 0 0 f.La W W Q) J 1-- w z o U� U) W W W e a C3 Z r CL W ►�- a CL w t W z ,v C er le O LX Y CL x o. y �, x ° x > 0 0 � cars ►= > a ►- > ° r W a �- g �" a `2 J x � � J x a* O :E J x C/? W �LJ Q "" ,y W f6 0 d .. d w 4 0 z z r CC z z W t- 0- z z Wui r o W d to w " r W W �' d Ln W -- h W W a d u7 W h W CL J CL CL m z & - J 0. CL tY3 0 z CL J CL 0. Ca O z d M M O O « O O d 0 W - '-i U_ L" G.} d •rC e+y � � � LTJ LC1 � m Lfl LS'� y.. to Of Cls t7s W N M 0 tC> h- etS C7 - N KS 4W +CS tp t� co (n O N M V -C ui L* t qr � � CI7 to to tc) U.) in to to to 7 n OO O G O O O O O 0 00 O 0 0 0 0 0 0 O O O 0 saa F' t� d 0 r d zx N N N N N 04 N N N N N N NN N N N CV tts N N N N N N W M M M M M M M M M M M M M M M M NS M M MI M M M) M Jt z a ! tr O O z =rl th d f=' z � o •� w WCL CL I.- j1 J W W LLJ CIO I x LO O W Y r VS fP1 LC h 0 s- .M }• _ _ O cc > z +C h Lai l� W W O s .d CL uytin W .c a � C3tr J d U) z ahz' x LAJ W Ccas: z t. W Fd. V3,Z W 0 N N N N � us LLJ O 15. C) d d '� - yd Cry O O V7 L7 LA d z LO LO W 0 Wz W to f✓ CL 2 10 � h U L r 0 � W � O LL W + W th O cc y. O W LLz h a w ' o J x W� tcy w ti to 916. Lr CL z z W x r J NI N N N C3. W g Q m W s- W d O O O C7 c�. LL J tt CL LD O z Y G3 M d Y t 1Ly iti L`- N N N N N o 4- z #— L�� ( s es rL �r m �. �. �,,"C M ► vs arc z LL xs t— W ac at d CL II z p' r tr.o. W z Lr 4 j < rJ MI tlf� 1dR !•� , u z Z o-. a _. ry .� �. r s n; M►f LS! .n rn M cv +t zw t3 .J S' A= = W 0: J J• Ld .� r W L) ' a U), CL 0 Lr K O tJ +� yC it N OJ N !N IN N N N C:s z ' ti Z W OG 0 tr h m yL +� +� d � M M M A M Ki M M � 0 d d .� .+ LL IL � � LL 010 r F- W eC 0 Z RESOLIMON NLWER� 412 PAGE 1.2 of.- .��'. / � U z w U. r M 0- 0 dr "' � owe Z yt h to 4L � D CS i•1r C3 W W u F. toUJ to cn a a n Q W W cx. sra t� < C7 tat ate- flIL 2 w 2 W z cu N � � � a: >- � x l- � >- a x �' � � y. a x W 0 0 a t� > cn oti trs �— CL > a x C J 2 W > IL � acc I W co w o tY Z r d W 0 — Q x Z A Q x CC W a a h �= a� z z W r h z{ Z W Y h W d ti3 W h W W Q N W — h W W 4 cn W h W r O. J G. CL w G z d J CL & tY� 0 Z CL � J� tL m 0 0 Z Q d rn to Fry Z 0 0 LD O 0 0 W cr . zi d of sf td 7 u7' tt7� it7 tdS tQ rti "tdst ttS o I aCQ W, .r tD 1D $4 W 'ncr de ri 14 d '� 04 N N N N N N N N N N N N NI N N N N N N N N N N W t+� rs to ry r7 M m rn rn rro rn rs� M rn tn rn rn rn 0) in W) tn d. Z o J W W 4 ua } 0 W >- f- C.0 tii C15 Cl3 h Z F- .s � h h Cl) y z •[ t' W z CL e� to W < W W r7 N N N N taJ W v tY t1, t:y d d a d N W d 2 W d W d to tC h fay bCL W J tar ffy x y=- ) ca Ci W W t— W W OC y„ O W O' !- d W 0. h Q (L Ix d q � x W iii h r�. aWd fr tY +Z z W Z �- J { C, O 0 J CLI O Z d M o 'M in in 1- t- t- M in rn W$ to z J W IL I ALatie w -up < 4 tri 0. 4 w o 2 t"'I i[ W CC OC a 4 (C 11 r F d' '$ yfl W 1n dy tH pi �"� '01 tri 00 Z J Z .K y}Z fat is V1 f� rn � fol f":Mr, M!# IM4i� Irnn 404.p 1.- V 9 ' J .wf � � 011010 V V !t > i �4 J J� < O O t— �r c+ W W z �t W > C o r < x x ac x ry cJ a twi a fu ro N Z < to ac is z f- o� a a < < '� to pn in to on in wi to a o < < .r .. t3. a �' < a O o fY r r r au B cs z RESOLUI`ION NUMBERR `/ /. t PAGE 13 of � w U. z o cs Z 0. W ci -� X h h W WLai o 4-1 p {0 w w e.4.* 6J LLJ z h w 0 0 O C7 � 0- 2 � w 2 1 N N et tl 0 qC r n or x 0. x + w p d C5 CS '- 0: Cit. h 2 UJ x 0 � � °- w d w 0: r 4 w w m vt as n a w Or > 0: w d Vy W "" {r W W 0. 4 0W h W WCL d 0y{ w W h W p R7 fn v kn rnII Z O 0 0 0 a U. t7 b C7 tar W cry w w .. .. r h d 0� iYf 4f1 oY a� Oz yw.. i a Ot cA iso u t0 t0 i to O )(� z ' G O 0 O 0 0 b 00 O 0 C o o o o 0 o 0 NQC5 � d d .9�€ NN N N N N N N N NN N N N N N N N N N N N N N tJu to to to fn of "1m M � 0) to rn r7 Ka in rn to rn ns fn m to K)t # d z b [W->qj 0 Ci ZW aCL t O W w w � h h Z cc .I C7 F. 0 F- ur Q U � D > rJ1 d ac a x c W Z x d tar a B 1-41 d d W h va 0 tar 69 cl C3 tar r5 w 14 Z c �J W 0 z h p. � LZy X J tar N w 2 o w w �— 'm U Z D` Z s- a x s-- 0 w 4 H a w gig CL 0 in tD h- iD. m 0- Z yyzCb W � Z h we a III II fn �} tCl v to 40 t- N N N N CU +rte Z` „} to t o D l U. 4 CL de ° A.IVA. wi w + < .tr �► v{ 0 'of r. 'a tleri ` fn eq Jf of oio ac F { Z 0) +Cs iar Z Q .J Z 0 O i-- o v W u, G to 0. (� da Z W z IL ac O x i X X X X eV N N i1t tY N N fii 0 d �j ' 4uj L 4 - < o°C. O t1t r id- r h W h nen K► ws en on RESOLUTION IVUM$Et� ! / G7 PAGE of ti z ca o � F a 0 an a z W ac Z X r o z a Cy p. W W Cf Ut 6W 1 i td 1• W a an A 'V2 W W a+ to 0 en � t ' xpq J Y- )- 0y2 y,, z sem- W 0 At, CL W a tJJ Z N N 0 tC >- tL � [L Z y M x �' � Y X > (S7 Ode �_ CL `> aE J X CC > J W cr > IL W +ae CL x CL 0 Cl) W W � — +i W it d Q W iG Z O W w d CC Z Z Y h Z — Z Z H w �� 1- Lf l cs W d 0 W "` 1- W W <[ tri W — h W W a if! W 1- W Rf3 tL J CL iL co Z & J CL n. � +S Z (L J fL (L G] Ct �► Cn -_.a. p M Mte V� twt ZU1 0 C7 C C7 m 0 o C C 0 U. CL < de c�a C) <t we an Oa W W� eri C> N M d tD i- mto 0 NM qr Cdo ui u)� tiin tnil in in" CCCD3t 6Od GiCCSCCd tD ONc.0 CC0 0 0 0 O O CI Mt0 .� cd y, > Ct I I H w N N N N N N N N N N N NN N Ni N N N N IV N N N N M M M M M M th M M M� M M MM M M M M M M7 M M M M Z '. aW F Z Z W y- i< m r— CO J W W N J x iL f- Nr1 fL W t` z r— .+It In 0 d a a Q 0 tse � O Z W u: Chi .c r a- 7e + W < >- O r» Z a z x ` tf W fZ W Cf N J N N N L" W F cr it t3 a a wa dw � W .t In W 0 W ZI W J th LAJ j U� W 2 0 �Wy� W W CL >. O. X 2 W .tn I CS CC r- 0 W tl i- a W '= I CC G0. 0 'J X WO w IniC t- m n� w Z —CL W r t- J N I N N N d W in WF- W 0O O 0 !L J t1 m O Z ea M 0 h tl i!Y lit h- N N N N Now ? ..J I-C, o a < a a 716 z to M M h- t` M Nt M M M -C 1 a. ax 9 g„ :E W yt s. OY q 9N y. W AC d y� Z Ct f. Z iti i 4 yiL,. W w Z 0:ilo. Ix. +[ v N+ tyt �l iif 10� P. p 0 ! tJ J a .0 i—s�s t W w ! I.t tv 0� Itl Mtn p9! 1+t M N 10 01 0101 0 j La ~ W {(,t > Z gZ Z Ci t t x d yi x IC x 4V til N 01l N N N tV C # v +[ l++ ac cx a i- m a a a < ',,'L M ,+t M � M Nt 1•t M a a O rs w t- ►- r �.. < RSi}Lt!'tIt)iV Nt1MAER...�---. PAGE of w � v � z ur U) U) I� I z x .., M W ai Ft O 0 CL L) w w ca us CL Lj en Z W( W �. d vis 0 {J 00 u� W i 1 H I t� Z '- n' � w 0 c, to >- cc CL 2 G7 �' � w O w a: n w t!3 ds C71 r e n � -i x C > 2 �� x a � 2 ~r x a z w s F- z _ z w x E- rr z ` a w r WDO ca W ¢ tti w -- t— w w °" KC vy w w W ° d u9 w ►- w CO ( eco. CL J CL CL m C> z m J m CL iY7 o z CL J C6 CL N O z fn toM z A Cic c 0 CL cc cts CJ «aC ..c to ns 00 a- G� t c] N e+� �r +o r- a� � c7 �- rv: rrt{ st +c� �ti h� ees C3 -- NI 10 ;°r, a V' �}' ,d. 't}' +et tl' UY u7 to u7 iLY Y7 KS Y7 u'S "cCf t0 tts iti •ri C•7 r9 H W ch N fV N (v( N Z u i N� rrs rn en rn M rn K► rn M> rn to in M rn in rn K) to to M en M N N N N N N N •r�. � z W z W W IL F z CL CL c w w }" C CL W ~ Cl) - z Q Z o w a 0- C!7 mc a 0 to z a W a.' x ` -- W z Z w u; w r va u 0 a e) +i si � .Q w � � z D W > z .e w — cy w z w u� F- a O = 0 � a- CL I-- �" m 3- w 0 iL w a � � w a o o ?E x yrs io ►- co :' z z w .i f a 0 0 � a -j a. a m O At wz a > 1n '0' Y'b r {Q ti N iNi N N N cm 1-• -t rn m L .c t .C i e+li on, r" fm t rn C4 yz +4. . ~ yam w 4i IO M- ri z u 'p iC w f�C i"F m ti X X X 7K N fld 1N 4 !Y [V M N C v �I w a Q cc ►- m .+t $ $ $ +� +�► res rr �s rn rt Ci $ B ,f .. it it rK a O O a h t- W � � V z j RESOLU7It?N NU ER `/!,�`. GrL7 PAGE O:r ,�� ? W = LA. CS �" CL s w � ✓y a to w i z X W o h ►� �, $ z CL � LYSCL , u W W ula CL "A int zo Cs '� ara £i cry W uy O W W cry 0 +e C.7 x Ki x t» }.. h z ,, a, z n W a o , a. W ti! z N N le m t C] a x Y- a. W Ci W a W > C3 tJ1 C!5 C71 s- tl ~ x y a 1- z > j � !- rt biqW Ly Q W CL O x a- 0 i- t� u. M z z � h .ir CL z z W h er z z z W h cn u o W a d W W i !- W W a +Q tli W -- h W W CL Ott t/i W t� W tl .J a. tL O z a. J M CL sn d z M J a. a iD C7 z Q M M t+y 0 0 c c 0 0 O C C C) W u' s "i "s W CL I 1 Q ae c�.a C7 Q .e cry �t lit h tl � � m fn Ca C3 r ui O'1 Ci O u C3 -- N t+1 LL7 40 P+ m th C7 .. N; M R 47 f0 !�= coto 0 — N M h ver Ks il' Si' et' d' at' �t' 'Kt° tti tL9 It1 tty it) in 10 to inIi1 ip� t� til� t0 �. � x C.) > a r W o1 d fa Z N N N ty N N N N N N N N N N N N N tV N N N N N -.j t+1 Ki M M M i W r 2CL . ~ _.i W W w J x a. t1) 0 W ir- Z p. 1 r Z Ci z tai � ti C3 s .� p y C5 J ' omrz; : <t w NOW%ka W 0 N N N N W W h uy X a V Q sC d d ..y W �. 0 W tWJi Q +Z N z 0 W N tY h CS z ►- pW O x O ate. F- z C$1 thi iA c W W C3 4" CL X s. O W h g W til O G7 X cr Y i iii h- tDQ to W W h W J N N N ftt Ci t7 C3 O e►. t1. J a IL iti O z ac ci M q k1 V rPJ to t- N tri N N N r Lit 4 4 d d X C5 M r►1 M t` F- t` P- M M f in I M M � � Ca r 'h -C me y u tirJ ham• . ,. try 01 39 i~ iw z =-� W tY IL W tY d iC p F. '�` a p. t•~ W W z �'; y► fL +t[ �' trt M �� Mi p� i►, y g1 40 �: W vMMy Mfi M1 Mrf i try) M M (�`V h G t a W W "` O 0 al Q! o) 01 0�ai .., z. ap tfe Z J J J it s $ z J O W fi z J .JI w1 is a[ m W to $f ► W L► '� �r p� iC dd IL Q ® t3 — X X X iC it N tJ W lV N N N N z U W OC v ►- g Q t +� „fit M Mf M M M M M P1 c,i z f RESOLUTION NUMBER J l� lst _ _ PAGE of f 7r � t w c� W IES dt z x Q E t L W CL m 0- >> W CL c� d G � I g tt) w 0 �. w > a mC d c dm. cz0 NJ C0 WOO .JW w LAJ o •r+ th V4 c > us r. w uju we c7 < RESOLUTION hIMBER / PAGEY 1 -z7/ /�,y w ci � as C z a W tl5 C $ z U) 0 w O Cie z x W y.. F- �- — C i1 w y,r W W t17 a O .a w 4J Z` O V G e a L� C] LAJ W W rs C3. $ r O J x fJi W O O C7 �". sy W 2 Z N 0 0l 0 }- a >" x a m } a w d w 0. cn > O► CA Ch O. 2 J x w > � J w > tl J I � �'' W w o — d W a o — <t x m o d x m W m o av m z z x + m n I z z W x ►- m ax z z ►- W d </3 W F- W W d 0 W h W W d (o W y- W � [L. .. J f3. O, co O z d m m m 0 z IL a J d m 0 O z � M M try O b o O 0 i7 0 W U. r4 ,, w Q tie cts — W s- � O eW. C) N M 't. t0 R ID � CS — N Mt w rf1 tLS t� M 111 y- e' V, d d 4 V tl- v aE tci u> Ln I tri o on M ttt rt9 't0 t0 ifl t0 p O 0 0 C7 C) O d C)! C7 C7 C)� CS C3 C7 C� C9 C? CS C) 0 0 0 .'� d <t N N N N N N N N N N N N N N N N N N N N N N N ize w M M M M M prf M M M M M M M M M M M M M M M M' M . a b =r W � z z y a H J W W W �- J x 0. err f11 W P-)P- 0 .s z r� Z W +' W W O .c d 0- o � W s d ao. U) z d e z a W z't" W 0 N N N N � W F- to O. CS +Q d 'Q to O W o Ci ecn U) z w o o to fr !- W z W z d M- y- z 11 O u W W W i Gy s- 0 W W i r d 0 OO+ : x C41 CMqty +D h- �D nW. fC z �zy,y W F- rK �` a see ci y- OU 5 J O a +W- .tee +t 4 0 dm � ti� N Y M� ZY W z i 3. 4. e[ u N M. ♦) rA� e{►f t" 14y 4+ 1- J ��CE z W V N ~ N +� '•ten m M M M, M+ Mli M 00 M N .,� f" �i 2 eyes 3 W w �" O� O E3, Q. O� 0 U�O .i .q 6— eA k- O J e4 z J > O Y) ? d J .JJ 13 � d O ih O 6sr � W Z L� 7` Z OC O es t,7r x x x x x ae <V N tv at to sw ru N V W a V E- m eY d e4 e4 O t .4 ,� �. i CL +4 0. 010 F- F- ►- a W +� rJ � RESOLUTION NUMBER___ ,,?4 /J ia'6 PAGE of �f i w x z U. = O a Z CL w O z O y� Z"p K Z X O Z d r F- h 0- W >r 0 CY CL W W W !L CL W a d n "" c O N t to W W + to N CaJ h w ►- CL W 1 W N cli le It 4T 0 0. xO C7� O Z IL � 2 W 0 IL y LL W O W CC LL W ` ` w Cis Cis t7f t7s to �- O ;� d w CC CL O Q X Z O O Q x Z LJJ i/► o tL' 2 Z Z h Z� Z w S i- Z Z Z W F- o W 4 W ►- W LyJ a Q tri W — i- W W d Cd W 1- W Ch- d _I CL Li, to O z LL J LL LL m O Z G. i m L1. 0 O Z ry M M M \r O 0 O C7 W W o. d W Cal Os Lfs t7f Z O QJ LCI LD m m s.- W W O -- N M v 0 w I-- co LA O NI M LLs CtS t� co C •• N M W ci tl It It It %* 4t it v it to tn' kn 0 in to In to Z W : O O O O O O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 O tn zr •ri C1 �14% � h N W N LN aN N N N N N N N N N N N N N N Al eN N Let LV cil 04 Co M M M M M M M M M M M M M M M M M M M M M M M M eC Z cry C`. L cc CS C; W h $ W Y- O co ..1 W W LL Lai � ` O W 7► PJ7 LL' h 0 ,... .r 0 c J C7 � ct) y z ..e I— L, z W o CL 2 +� W +e iA Z st LLJ a'-... X Cu z W Z W A N N CN N to W ►d. vs Z p C3 d Q '� d J efi O w / 0 C3 y 5. +..i. Z vy Q -.l CJ d W 0 t LA LL;LLJ h h s 0 aW Z d t- F- z d. O LtJ O W W per.W '$ 2 w , C7 Z sr 0 W h a w W CrJ Lr ' LTJ w Z h ..I pI C O O aac M P J A� t9. m O Z LL a > RON M tl h ip t� tV lM N N C1J h t�.1 $ d d 4 z z O M M M R h t+ P M on M M M 14 h d PO Z Otd W I O► O I ,.� rA d IL 1+1 0 - r�u o a h Y LS �" 40 W .r 4'�:` y� Z Z ►. i �[ +hi Mf 'qf tia ipE h z! its ``w is M- `'w W «r o ► Ih LA, M1 M4� pJ Mi 4+! O z W , +C t` v Vlt� {� w w sr 00 i7� Ci O, p� p O .V.t F- Z thiJ O as i.+ Z .. J i _J ar i 11 d z ,,J > ..J .d i Cie O y ►-- L5r W W z ( h ni h W > a 0 p V x fc x >'c x N Cii 'N M a Cii LM N z C 7 .� w G8 Z h m d d d +it M M M M1 M1 MJ M th O d d .i ... JL LL �[ LL Ci O a h h tr- ru -INC V z RESOLUTION NUMSER ,_ r3&e PAGE,2e of d�� W u � : ,. j x o C� z a w N � LQ 0 z Z u -cc c A ck W W a CL CL 41U, � z vy N uu 0W W Z W 0. CL IL CL W C ! W C) O a- cr Y 4 x d 0: } d. W b W 0: a. x J x 0: > J {r > 0. Fj W co w CKOd dr Ch 01 uj 0. Q W do — Q W CL 0 O Q W M cc a- cc CL z z x �- M rs.� z z r ►- o: a. z z z ►- W Q N W -� 4. W W, Q N W — F- W W Q N W F- W 'cl CA CL. 0. J CL O. to o z d_ J m & 0y o z m J 0. m w o z z o o c c 0 =) o 0 c 0 0 0- C � c� Q -C 46. cn N co m m to m m `" rn N rn c7 m t5 qt k*) ccs h: Co (D o r N r+> t a V .� o a •r � u) �n in{ u o U-) to in to k ca w W ur o 0 o 0 0 0 o 0 00 0 o o o o o 0 o 0 o o 0 o319 � > 0 1-- � s N N N cv N N N cm N N N NN N cv N N N cV tv N tV N W !rd Ki M to KS MS to in to 1+9 in Hl M N7 M M M Ny frF M M M M M z d0 0r o C3 _ 4 4 F- .Y . w W CO J W W CL w " 0 W z E- Its J z d f h` cn > z -me ►- W W 4: o .c lL Q � WCS Gi IL v7 z Q W F- ! x W z s z W q N tV tV cv LAJ W h rrr Ix CL v Q Q Q 2 ear a t!) o 4 z z W .0 QJ Q :D; 0 0 2 -J L" z Q !- F- N y- z dl. d1 W a.. W 2 W Q W V7) O 0: y. 0 W �CL 2 � W h W czi a al J x in to Ir w tz W x h j o o 0 0 � 0. ,J 0. tL m O z yy W C -• — es Frd Yf V Yd d® t- N ltd dV CY NCY LA J rJ Q Q Q Q arc p M A on h- t- m M M on � Lai z J W d W c 1X1 rs tic Q CL ryi OZ IL res o H( a» o y� F �y r► oo W OC a� 4. �L a N d!f �� y` � t► l l'O► m J i ►-rc ►- Yd u N w '' a ,® M!f M dd� d+d! d+d; Mv� RSl Mf C' o J � '° o� �, O� p` ty1 of o+ 44t zJ 0 dA ca EY J J -4 'r O O ,uof d o O W W r-+ Z U ' per• ac 0 " V '� x X x x tV N ly eV CV N a N rs z Q 1 dl +eL 4 C> CS 1Q- h W w M M9 M9 M M dB MS N RESOLIMON NUMBER `!,/'/, PAGE.,/ o /4 � � d Y Y 3 � d 17 7' 6aw J CP o 1 j cr m ,- ---1 4 olF o �' �so COLi z W YC Q d CO Z3 G :C WY W o. d t- EE uj W CL Y � LC f CL w a z > QV �m0 s a vi ui ' �y+o CC4 �W w v5 V � � 1-•,t cam/ >cxx W rj b y�N� i3 J ti YW a cd vv+ fr w p+ b0 x � N dY V3 W� LUm t w V + LL d �c �' d uj vCL CG C3 _04, d u � +tet *• �' d RESOLUT' N NIAIRER - ;1, /. r PAGE_2.3 OF gl 1 , W y 7 W 4 w m L' w .3 J � 06 t °"Ui u `& ul r +O ►f. C 0 u � 7i, u� rL w 4 w+ .t -� 00 �, W L o U. h «- O z CL a ( z0 h r Lo ( `. I II 1 � � O r. ILI X )- h Z LL a- w W w W FcxC,t U CL 4j CL rz Wl W d 0 � 0 x Itn 0 W i CL (L w CL �. a. w N o o) 0 a-�-- w x Cc >.. CL w w cr } °- w t > M m cti 0) r•- a > � J X W ac � � J� � w > 0 W 0- C) X CL 0 0 � +� X K LL' n.LLJ z Z Z h ct Z Z W S h • Z W h w W d u) w h, W w °j d u) WI r^ W W d Q) W h W a.. J m m w C7( Z (L J (L CL C'1 O Z M J CL Ci. tn 0 Z O M M M Z0 0 Cy 0 = 2 0 +� 0 W f tL n • ct ca at tr ua Pu fi j cr cis i Cs I N M u)I r- co v' — N M Pn i to +b + 0 j W i to w ver o sy tl el b t Ct 4 Ct cY st! v to tt7 1t) Vi LL7! 1C7 u) it) va iD I t3) CO P 00 _ Oi 0 01 f7I0� CtIO 0 C7' O c� L7i 0 010 0 0 0� 0� 0 01010 =r N N N -1N NN N N N N Neu� Cd) N N co N NN N W M M M, M M M M� M M M M M M MI M M M M� M ro M M to M .�;. d h L) w ° z � J W W �' ,amu O w Y Gfl CK h 0 ,d i Y- }— L) d d d d O oe d d O V_ 00 cr fL �'' w < Ci -i Z .cx W l 5e 1 ` sn cj Z o a v ¢1a+ a a { m� L) + ((� W Z Z P W 0 +n h tr W OI W J tl) Lw Z d h P t» sa- Z CL CJ V W C) 6i W � W (Wf1 C7 tr! r- 0U W } ul d I = > � j UJW ae Cl C) .1 X �++ tr W ,,,...yyyrrr N I t`�v r~u N o w eL Q U) w. a that p 0 P 0 0 � CL � -j a a i (b 0 z 0 wr o 10 t- NN Ni P- h- h- f- M( M M I M i M o w W cn ci t u z ►- .c va W IL z W w) d, CJ.11 g n z a= me#- Pz w w w C� O h W h ci W I z' z ( Z ac h- Z ( W u M vs ca M I R) , M I M; M 1P) M d { W1 Z 1.- xa� 0 J JI J i i OI 01 Oi ©i 07 0 SSI 0 �y I.- W j V) CL a 0W z z p O X N to N NN N NN S3 Z V X X X U d W �.,) z h is ,� d d d .r+ M M M to N) M M N") 'd` RESOLUTION NUMBER PAGE esf �~' W u ,C U. a U cs z CL i a ua 0 • Q z © SII i � � � � ► z X W ._ z<c F d F ! I rz` c► c � �� 1 aj 0i I � p W W a. LAJ C3 "" fJ d ti X ct» cn z W '` w CL z a z a s CL r i J 0 cN9 I cis OD. W p wIx w 0 w {� >- G. w t i!1 > Cri m CJs Ch CL > J X aC > J Ix > ©' J 2 G!) W W O - d W Cc ®- � Cj - ss X � � 0 CSI � c> X tr A z VS 1 I cr W W ixI Q V) W W F W W cr dI ih W W F W CL J d 4 GS CS z a J( CL LL 00 d z CL J d a O ?n for) i Q IkA z 0 O 0MC) � m 0 0c) � Lt7 CL LL � i t3 -i N j M sr 0 W� F. co I (P C3� - N� M tl'f in tp t.:t tp I 0, (D Z. Li F � �; � Etl � Er Et If v et IT v 0 in In u7 u7; u7 isi us KS � co ca I us tD1-4 11) N N N N NI N N� N N N N N N N N N, N NI cit! (U U) W M MI Mi M M M M M MI Mi Mj M M M Mi M M M M rn M M MIM ef. cc6 EE Q z E Vi Lt! yW. CL z ' ( 4 CL F 1 J cas W W CL W v O w r Cl) CC F p Ln z � � f z � F � > w ' z W w rc a. C3 J F- 0 a 2c t3.; CO z . W x R� 11 W zW CS N? N, N N W W f,,, N o CL L) ¢ Q 1 c[ W cry � � 6 cu Cn z z W d �[ rYJ d w va W- F- I F 0- x W W r— W i W fQ Ci� Cc it r � y CL� X W W Q w a >V Csj � X W NI N N N C111. w i WW I ir Ix I zI I z W) F (' C7Ca C77 � Wd ' - F a a 0. J tLI a M 0I z > 1 tai CS -t.....�1 ! � � to M et• in v i[i tD R N NI NI N1N! , !� J V d 4 '�I QI me C7 M M M h- N- t- P M( M MI M M o if W z � � I Vvl0 Y. I � {v tX IL W 'W t1! �� z I.- tr : W w Z (L s-- fx W W I _ d " W� CL.46 >- WzI , �, F I NI M� V'' tfl► +37! tii 001 Q100 c� z j J 13 W d N( uI ^' I F, KsI MI M, Mi M; M ,nI FA ``• ( >1 Z U) Z tr � � J J J cr I '� �I �j CSi iii tJ', t7 �J C7 1 i3 r- cs fL _ J_ J_ W Al CSi V9 cL � a Ft ail tS � z a > z a x X X X N N N� N NI N N N C) d d . W SJ h m ,� Q d Q M M M M M M i M M ' RESOLUTION NUMBER ,� PAGE,24 of ��r w Z U.U. C7 CL W t 0 i z + I o ! l xlet -j 1 wa. $- wa Q �' �i Z V2� gn x _j ►— z C Z w C7 c+ cy ca r 2 2 a x m m x . w o r a w c� w + w > C� m a. > -j x m a d -l x cc a- 0 01ui a �W °C z W al z x1 w x - c z z W x y- w st to w - F- w w eC u� w -- r w w Kt to w y- w n� a. a a w Gx z 0.1 .� a. a, m o z a. 3� a. a m 0 z U. 0 0 0 100 rs uj 1 l 3 , mca � -� I G3 01 N rn to w 1 T` ay� d �- N, to rr 1 0 c� r- w I 0 0 � �+� ,•,"'�.� ea V+ iT• tY! Et �# Q' C r V t to t[7 to 1 to to 1 to to tt'y tt7 0 'D ct7 W! 'D 00 � � "� 0 1 0 0 0� o t5 o 0 0I 0 0 0 o# 0 Cy' 0 0 o c�� � 01 t7� 0( 0 0 t N N N N ru rN I, cv fi rU M! M i yri Try j r�`t M 1 M j M e�. 4 0: C7 O u9 .J w w SEI G!1 w F- 0 «p F- 0 0 Z } w u: C7 «K .ter c+' y w +c Q y ac o rn z- j C! n„ ca A= ! c x ,Aj I tz w cy N N , Al w w }`�. , z cr. ILa W o cs en ! I to z 1 w w 0 n �'j tr I w { w J0. w 0t7 ►- x > a ! ~ W w a a c> -1 .4 x � N 1 N. N N w II *t try w y- w G 0 0� 0 o � C= a. i ,.y CLI a. z 4 + M tt tCtl t1 u7 tO h- N N t N N Nf M M M h Tt !+ t` M M M t+7 M w u I I I CL w1 rL 4A _ v,, 2 I i w�- 44 1 �►• a+ ( w wi tr zi z �• z w � ' C> g J W II 0101 Oi 0: 01 0; 0; aIX d J C3 O S {fy a t� d ' W w m I try ab I ►- fts w m Z w > z a. W 0 e3 � � x x x x f 1 d Q .Jdi (1 A. 0 z RESOLUTION NUMBER PAGE2 of r/�1r' CORRECTIONS - Article 1 Chapter 2 (Sections 4831-4844) Section Description Pena"Ity 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(S504) 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(5506) No If assessee knew information erroneous Yes(SS04) Yes(55O6) 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 axle considered notice.) CANCELLATIONS - Article 1 Chapter 4 (Sections 4985-4594) 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 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(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 ASSESSb1ENrS - Article 3 Chapter (5501-507) 504 25% penalty added to assessments made under 502 - - No and 503 506 Interest added at rate of 1% per month - - No