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Home My WebLink AboutRESOLUTIONS - 01011981 - 1981-1367 BOARD OF SUPERVISORS OF CONTRA COSTA COUNTX, CALIFORNIA Re: Assessment Roll Changes RESOLUTION NO. 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 O V N 41981 Joe 5dta, Assistant Assessor unanimously By the Supero sore present. When r iced by law, consented to b a County Counsel Aax-,� Page 1 of 52 epu�� SCh aluatio Copies: Auditor )hereby cert;tertfmt hls!sa rva;5 td correct copy of Assessor (Unset) Turner an acililw thoa :,.:. Tax Collector Boor ! 11/19/81 A7r �,:' NOV 2 11981 .......�..� .� .�. E1010-E1060 Qy , Deputy A 4442 12/80 RESOLUTION NUMBER d-"1 W � 0 0 Z m +! O �n i C? `fit ct Z r zX W ` O aZ 91 -ft W w cn a w D W l W C. y � Nc L) N 1 � a F- � Z - Z a. Z a Z a. W �- a. 2 W W Z a a �i m* O oe >- a- x a I x a I >- x i N > pI (71 ( CL > X -i x O W{ CL # w cr } a 1-- W Ix LLJ X o cr d Z Z CL 0 CL 0 W 2 F- [� d� Z Z W S F- !� zl Z W W a W F� W W a l Vi WF w w a 0 w 1-� W J 2 CL CL to O Z 0. c W I 0 IL 25 O Z a. J a tL in o Z Q O M M M Z O O C CD { m O O a C> iI Q 1i �. CD CL L3 a c c� 1 j 1 w ol co � I C r i O -- N I H7 v I Lo tt) r-- co} tl Y 0 N M tl' u} t@ � I �1 � I £u�j M ! �L c 0 7 O cto � co O! O . 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R I CGI M00 U Z W i• J ;2+ c�.i h 3 I $ W u N I { t`d i v a O! 47+I C) m i o I Cq 1 rn wl 4 r cy W I ., 4 z J l a� z y " �� z �_ Ji: �_ IX J I i •-i Ir 3 O r cbLi a W z 1 in 4 cm CS g 1 W 2 m QO Ca m ►- .�1 2 43 z Cy C� V 4 X x x x : t a .� W JZ U CC ►- m 4 4 r r7 e+7 ++i rn r+1 on rn rn x 41 0 z ry RESOLUTION NUMBER G7PAGE of �- W V � � U. 1\ o 0 iJ3 ( O h w 0 z W t]v G7 uCL CL W W Z o C31 +`r'r► `� D W j W CL Q 0 tJ .s cn V to z W6L Z a Z I CL til X 0 0 01 a a.� 2 a. 2 � WZ Cy C14 Itt g t co > m m M M � CL( > � J X � > � � 2 a: > W CD W w cc C� d W cc CL 0 s d X CL O 0 X IY W � a, � z z ►_ I r al z z W � h cr � z z W x I-- U) W d 6q W '� �-- W W d 0 W — t- W W 1410 W h W CL _ J cL a, m o Z m J a. a. m o z m J a. a. m I o I Z Gy M M bn Z 0 0 loo D 0 0 D tLRU. j o — N M i . ! i[7 aD !.. 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Gi r -4 t~ W > Z cr o u - x +l x x x N N CY N N N N N ZKRr z r� .X w 4r U m a` M . d 4 4% —4 N7 Ni Ns ens Ks " rn W) O st st J CL a at [ LS F- �- ►- t- w U z RESOLUTION NUMBER PAGES of CORRECTIONS - Article 1 Chapter 2 (Sections 4831-4844) Section Description Penalty Interest ,,Cowl 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(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(SS06) No 531.4 Escaped business property - inaccurate statement No Yes(SS06) 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(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 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 aAe 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. 501-507) 463 Late filing or failure to file property statement - No (10n of A.V. unreported) 482 Late filing or failure to file Ownershi Change - - No Statement ($100 or 108 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(5504) Yes(5506) No Assess on discovery 503 Fraudulent act, colusion, causing; escape of tangible property Yes(5504) Yes(SS06) No PENAL ASSESSMENTS - 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