HomeMy WebLinkAboutRESOLUTIONS - 01011981 - 1981-1363 8
BOARD OF SUPERVISORS OF CONTRA COSTA COU;tTY, CALIFORNIA
Re: Assessment Roll Changes RESOLUTION tit}. 3�v
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 198 - 19 8-2-
Parcel
ZParcel Number Tax Original Corrected Amount
For the and/or ' Rate Type of of R&T
Year Account No. Area Property Value Value Charge Section
1981-82 179-020-028-9 09012 Land $14,639 $68,000 $53,361 531 ,4831
Imps 40,534 72,000 31 ,466 4985(x)
CORRECT ASSESSEE TO: Paul &Bonnie Matheson
205 Alviso Ct.
Danville, CA 94526
Deed Ref. 9974/858 8/27/80 Use Code 11-1
---------------------------------------
END OF CORRECTIONS 11/5/81
Copies to: Requested by Assessor PASSED ON NOV 241981
unanimously by the Supervisors
Auditor present.
Assessor - MacArthurBy -
p
Tax Coll . ,Io ph Suta, Assistant Assessor
l hereby cartity thot they is a gree enrycorrect copyist
When u i red by law, consented an action ta=,) k . ,, ;_ of the
Page 1 of 1 to he CountyVns Board of
NOV i 1
Res.
.........�- w Y� . •; , t
h
ief, Valuations Y r r J, . Deputy
A4041 I2/80
RESOLUTION NO. / &3
CORRECTIONS - Article 1 Chapter 2 (Sections 4851-4844)
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(S463) Yes(S506) 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(SSO4) Yes(S506) No
S31.2 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(S504) Yes(SS06) No
531.4 Escaped business property - inaccurate statement No Yes(S506) No
If inaccurate statement willful or fraudulent Yes(S504) Yes(SS06) No
531.5 Incorrect business inventory exemption allowed
due to erroneous information . No Yes(SS06) No
If assessee knew information erroneous Yes(SSO4) Yes(S506) No
531.6 Escaped real property - failure of assessee to
terminate homeowner exemption No Yes(S506) 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(S506) 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 axle
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 (Section. >01-507)
463 Late filing or failure to file property statement - - No
(10% of A.V. unreported)
482 Late filing or failure to filo Ownership 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(SS06) No
Estimate and assess the property
502 Concealment of tangible personal property Yes(SSO4) Yes(S506) No
Assess on discovery
S03 Fraudulent act, colusion, causing escape of
tangible property Yes(S504) Yes(S506) No
PENAL ASSESSMENTS - Article 3 Chapter (S501-507)
504 251) penalty added to assessments made under 502 - - No
and S03
506 Interest added at rate of 1% per month - - No