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Home My WebLink AboutRESOLUTIONS - 01011981 - 1981-1362 BOARD OF SUPERVISORS OF CONTRA COSTA C00TY, CALIFORfIIA Re: Assessment Roll Changes RESOLUTIO3 110. 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 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_W_ - l9 g2 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 1981-82 701-111-001-7 60020 Imps -0- $48,800 $48,800 531 & 4985 ADD NEW PARCEL. Barry R. & Carolyn Geddes Rte. 1 P. 0. Box 58 B Brentwood, CA 94513 _______________.._-------_-_----_-_--___-__-_------___--_-_--_-____--_.._--_-__-_-___----_-__ 1981-82 189-011-025 98003 Land -0- $48,484 $48,484 4831 & Imps -0-- -0- -0- 4985 ADD NEW PARCEL DELETE 189-011-023 Deed ref. RES 80/610 6/3/80 Use code 20-2 -------------------------------------------------------------------------------------------- 1981-82 189-011-026 98003 Land -0- $93,097 $93,097 4831 & Imps -0- 2,040 2,040 4985 ADD NEW PARCEL DELETE 189-011-024 Deed ref. 80/610 6/3/80 Use code 14-2 - -- - -_--- - 1981-82 189-012003 98003 Land -0- ' $86,855 $86,855 4831 & Imps -0- -0- -0- 4985 ADD NEW PARCEL DELETE 189-012-002 Deed ref. RES 80/610 6/3/80 Use Code 63-6 ----------------------------------------------------- END OF CORRECTIONS 11/5/81 Copies to. Requested by Assessor PASSED ON N 0 V 2 4 198 unanimousTy by the Supervisors Auditor present. Assessor-MacArthur By "fax Call . Jos ph Suta, Assistant Assessor When r uired by law, consented Pane 1 of 1 to he County C nsel J hereby certify that thla is a trctta�rrcf Ctarrect copyat x r. Res. Ne >7 tj V ief, itions A 4041 12/80 P RESOLD ION NO. y '" � Deputy CORRECTIONS - Article 1 Chap-*--�.r 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(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(SS06) 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 l " 532 Cite this sectionn 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. 4985 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. .501-507) 463 Late filing or failure to file property statement - - No (10a of A.V. unreported) 482 Late filing or failure to file Ownershi 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(S506) 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 MAL ASSESSMENTS - Article 3 Chapter (5501-507) 25U penalty added to assessments made under 502 - - No and 503 506 Interest added at rate of 1% per month - - No CORRECTIONS - Article 1 Chapter 2 (Sections 4831-4844) Section Description Remit 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(SS06) No 531. 1 Incorrect exemption Assessor's error No No No Assessee's error - unknown to him No Yes(SS06) No Assessee's error - knowledge of error Yes(5504) Yes(SS06) 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(SS06) No If failure was willful or fraudulent Yes(5504) 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(SS04) Yes(S506) 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(S504) Yes(5506) No Penalty and interest forgiven if property conveyed to bona fide purchaser between lien date and July 1 S32 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 arle 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 Filo 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(SS04) Yes(SS06) No PENAL ASSESSMENTS - Article 3 Chapter (5501-507) 504 2S'u penalty added to assessments made under 502 - - No and 503 506 Interest added at rate of 1% per month - - No