HomeMy WebLinkAboutRESOLUTIONS - 01011981 - 1981-1377 BOARD OV SUPERvisoRS OF CONTRA CtiftA CWRTt, CAttFOEWTA
Re: Assessment Roil Changes AE§b 0t'idN N0. ,.
The Centra 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 2 4 1981
Joek6utar Assistant Assessor unanimously by the upery sets
present.
When r ired by law, consented
to b ' a County Counsel
.e
"..Deput
Page1 of �
thereby certify that them a true anefcorrect copxf of
Copies: Auditor
an action tit;n a '. r r rl thi' r'>inutes 0i i ate
;- �..
Assessor Exem p-ttcm 8l�ara'c� �'
s ,,� x-,:�7
tAk Collectok AT TE S.,, p
and ox tµ l
$y A&69 Deputy
A 4042 i2/i0
zs0t:UroN NUMBER 0//
;~L
h
mh
W9 x w Y)
a �w.
i N
W W W O
wa z
Ir
0 d 0 O O
Z
v � u � �
O W Ci N N iA th N U) N W
CH N
y �tt�T1 df 43 lz to co to co �
� a ac a � rr ac ac ac
di
ZW
.Ju�i
+� ��
if@ a w
z z w W w w W ttY {j
? w � w � Q Q
O tZ� G? V
O tj
N M O CL
ILi m OC
W N
y/ qq
w r 41
x '
w '
(50,
At
cc
ir
of �
X J
w IL
H
w
�-
D
w � _
cn it z co
V
s4.� o
9
.iY. A N fA t0 ! W W .J
W W y
W W W
Q 44 vii i O
F is �z Z yi �yYy►}Ik yy N* W 2 MZ
F W N 4" r7 N fh {h N
K i K K i A
fA
WJw wz1-
as=�ww_x
m T�_
0 -34►"' N t� H 1t/j � to
yW� U)
w µ W yth
N q4 w W w w q'
n f/i N tf/!�� �iN� Vf Vt
49 cc
RESOWTION NUMBER._ PAGE �-7 OF l
w o
w
m M V
Wa W
r y C (V
x-Z 41 K 4 a
w �im m cs
y _ p O p p
y 0 0
ae r w w w w w W
dj E13 ELI ELI C+:
w cc Er x EC
YY SZ y �
z
bi
a'
o o o o _j 90 a n cr
t EC ar Q
�
y
C r ! > U
CLFA
FA
��
3 y�j w w. En a
w
Us r
xtn
w W w j
^�
49 49
d o w
W pQ.,
CK @
w E
w �( Y
D K 1R
�t W
W �J
Cl) lit U)
W
c
z --�'
K O
s i
c _
o k c'
�n V)
to
w W
r
Y. 2 w W w w W
a o nku 'A vw, � ',ii i � � y � u�
► `4 y�[ y at aK hK ,t +'+K w K w
Owg w Z yz y y$ w $
% y x y7e
r w q1 y I y y y y E/S
K < K K K 'r K W
W J4tzwzl-
m Lq m n �
r
m
m
y Y W y EA w y w <17
on4i
W co
RESOLUTION NUMBER_ ?77 PAGE 3 OF 13
W � �
m
W w (Y)
� d u N
fa
z
W
dr 0 w t3 63 i 3 tJ
v w w w w w w
z t- sn us us to U) to
N c0 di W W dS dS as ds
4: cr OC
19S
90
r
o0
tW J
wig
3a a
_ g_ co
n
0 � pJ +D Off. �
3E K It OC CC ffi d d
zz _j
4 y� k
M H Vul
U v U 47 U to d
IL
to
IL -
&YI t 4 L it P;
ti r I.
x �6W W ul W W W
w r
ra-
S aW a ar rC m d~
h 4
CL
�-
tr. a
D o <w
W IL ~
C/) _ co
L
w
+t
`..-
C.1 `� h
QED
N M
ul
O b WWy} fyWV1{ W W W WW iyY�W WW w
•. <. rfl 'q s 31
-9p!7+C i< W W LK
amss = w z wz mz vsz 4
ma
< i aw t+ti
w...iwxwz►-
vl�ww�.x
N 9m t L'S
(Y)
•t O
; m � A
a rW -61 6. -P l7- til -I- ,fil CY en .A�
We fif M s # � to tri tou3 U) of
w r w 41 vwi � w w r
y y �ilry1
a
RE5=TiON Ni11 WJS //�Z 7 PAGE CSS ���
kms,
OSti �
W � b• +
< N Q
�wV) w a
Nr' W z z
cz < O r7 C7 O O
z
J Y w w
z N. U) y t/f illi N U7 N y
aw CD f- i ►- F- F- F N 1' �. v
US ri 0dS It1 tG do � tt3 C!S f8
a +� a a a a cr ar
rt"
x fA
"vx zw leo
t
W
F
z �Jw
�F �Wfl1NQt9W� 4t � W it
z W
w yW a)_ 0
Ccc
�Q
,t
0> O d �? O C
"` Qr a a a a a a
as yY
F v e5 ti a V
6
p W x
F a
CL N g 1 F sm tY
: $ s Rn a
ya m AF
w w m L
W z F
rq
ZccWw
` N
)66i. �". cc
o �
W IL
-
W
F•
cr- Q ,:
cs <�
Wt�J6
(n le a
x
z L a
to Ir-
O o iWWW aWWi7 ai w�ul
n Z a G
us
F W
W Jwmwzf-
X
o
�-
`9
W •r o
b. +� J 'F i a rn ? N ;cy "`lu ! r`i its'
w ^J +A ill .; ,fdi
w
N * W
m 2 �j U)
f • Q i .4
RESOLUTION NUMBER ��f`��C PAGE OF
�.
460
Cl a
n `
W
b
dW U
kh
Lo W
aZ tkL'
ZUA 4"
toy 6? C7 (� b d v C1
�+�+ s =� W {- h N F- H � h•
J VC
ZO w
�U
X
N si Z W
S tf�PJ
JinU
W
x
a
cn 40
8C�6 0 4 J _1 J � CJS to �' CL {�pC,
cc w
" .'q y4 Y. Y Y• Y yt Y ..j
ki
u 0 y > �-
- a c
a-
a ;"� $ U) CL
yyy�� xx a
' �aWW W W W W Yi W W
W F
—I' J— A
lia-
cc
LA
to
Q w
G7 in a R
s�{ J
W &
Ic
-to W
{� it z
�r W
a Q) L tL
W
45 0 W W q '2 2H#A 1 � � .� O Y
oz x w Z �{��.yyj i a s a w s 44 c O
W W tll N Vi w Vi V! H
< < +t : i < s
WJwmWzh-
y
cc
MA
ox
to
m
WO
a �Wty y tJi w40 qr
tryT Wy W
aat
d
RESSOWTiON MuaSM ____ �.,�1 7'1 P 0F 1
Y
�.
N Q
W
al� f3
W w
to
w
u►
IAPw
Zwyj
W0
z O O d
+v (n U
asW- N inWtwit N vs t
0 Qf co 0 d3 45 ca 40
a tC tY CC cr a
d
Yt�
r ti
JV =�
C
on
._ M w
a .� �, c
v
y
CL
W X x W �:
t21-
ox 4c 49
o w
Cc u
d
t� Q
W 9L
&6
cr-
� Q �
cl
'-
Q yc
w a=� r
V7r It z N
w
h
1
4„
1i V kx)
r w W w W
O O g W W W W W W W W W W W N a WW W
WH ! rWa �q qi y yy�
r Y
x X VWi Z t+1 Yf 'x Z An46 PA
w.iwmwzt-
_ ec Q tom. co
IL cc LO
0 N N
N N V7 N m
an cm to
d
4
v
h p
low
Ld
i-6 0 � r
2x ujU)
�w An w
W{ IKp er. O 0 tot O � O
,w.
C3 4� fJ (� k
ice/'! to w fw (!f
W Y � r r ►- r r r r r �.�``
t a ao m t as as co as
ac tr a a w
VAX
wi zM �
� t ` � t r i ► r
v
GiW �a
s �WiJfin4t9u1 a W W
13z `x iiJ W W W �- 94
0CL
y J J J (J� CL E�C`
$ icc
iL cc d sE
to
_Z
m X
W r w U ii ii L! cr
X w
mN �� a
W W W w
W
W r
` 'W at
+t
Ir CC
w
C] a U)
X J it
'R W CL
W
F- to
D o "'
alegn W
r
4`' t` r
tj � --C. L
0 O O W W w Ww wW W W WW y wHW
+ w� ash wi a2 , i y� w .e w
omF 3 d w 4 w d d d d W W
W yt Iz 'A Www CSS x wa � wz � w = sn t7
c Y x
W J W.x w x rIx
�VtTy47
~ w
t +.
►- �v ►- fir[ 4- r ►- �ri r r� t- ac
_ * w w v
ty} in V) d
d of 49 =
VL wi
{
� � A
ion °
w c
w
CK
W* # W m
N d
ZW
H W
tri i.
ile WM-
J F t1"• Com) U W i.7
W
* r {+i h uWi as
M cis ce a{i W 40
r r
z
vssw
V
Ju
w J
�� :84itnt�f+ft�W� • li: � R'
d
"�
"Q
1 d 0 o t5 � a � CCL
L
�
t� Ir x a a
at
z 49
c> 49
CL
v .
O µ !L :D cc
3 W W W x x
hy,GW W Yxi W W N W W
x at
r`
Q d , q Q
� q 'C
ZE
W C
F--
W
CC a
D�.r+ W
�jM F
W
� S
z
6<
z a 44 FA w
4 p N
W W
W yF W W w w iJ
W40
W W< w S a ,",�z ea K {tai
VA A VAd < v3 Inw An t/f
t i t
W J WxWzi-
t r) t Cid LOIS)
ca N N rn e�,`
u c i ►ec- �"r `'4. Na c�1 h f" ��" rte- m
t
N CA
„ N N O
44 u w H10
40
us w
� :a� •tet e� � •art �
RESOLUTION NUMBER PAtAE � OF �3 �
I✓V
F
W �
ma �
r W
eW uw d
V) A
It Z g
le
J yw,t W- W W W w w w w
�"+ �
W �- w ►- r r r ►- F.
N r
v
= w 60
Sfi t
w y c
W
�F
2 w w w
4
v } 0.1 €.3 O d 8 j d � OSI.. ���y,
i � lea
09v NJ
a � z
O F� y W {mayy� U
W W y! S 8.
...w u '(Xi rZ � +Lti +f3
* Z 2 C
I4yya;;��IL w IL IL
W W x x 6y d
W W Ui Yt
F
W W z
C1
.J i <t
Q w C
F- 0
W
Az w
U)
� tr1 O 47 4,
ZE:
Jo
0
C b N 'WWW W WW CSw WWta
W $ bi
at twryi ink }�++� +a K vt�
O W2 �1 iC x Ulm ".r yWy�* Z W�2 p 2 W
C N rI) to (J}
rC d < (lS
W-Jwmwzt -
x
Ir
O - 4Q> U)
LA co
d�( qq C to
O f Gl t � `" Cy l 0 11 C] � O t _
a ►W t VJ to `4' catJ J` j-0Ul
rn W to
W,
fl1 �y t in tl9) '0
• r d Q +r[ < Q Q
v
0
atW
W �
N2� Q bc� W
t Vf ` d
W N w C3
+++;< x y a a a cs oV` o
Ile
►= ►= �- }-
3 W w w w W w w
0¢ u U) cn Q) to
►- r- r- �- ►- r �- �,
o M W d5 cc ® ati IC5 qS
Ws
aft zW
z
-141 v
w �WilfVB�[tSW a aat
° a a W
z r yr Vs
a
-j CL
C
� a a
vs c'
lulia
0 � a
a
toILa
>� xul w w b
WwW
F-
h �
w
fu
a -ell L ti.
Cj 9C a w �++ a +A W
0
W iy W W W Wj, y bA
0 < yz y aK
wk
W J wxwzH
00
-T
u � '6�.. � `� p`¢.. C`' ►�- ,� Fes.. m Fd- t�" �'�., � � � � \
w
a W V1 w W {� OBD
9) V! ul VY V) to
in 40) 4nd
RESCWTION NUWWR ��-7 KOE fff'
/ o
W
W m
Zia W (�
H
0 aEf cc q7 d!
W
WX W
r
W J
x� .�WflltArCt74I
It
W 6 _
tr
OC
1 a 0 IL
OC iC
too 0
z le 3.JLUJ u v cYi v 'Ys d
+ j a
hx�4 t9 CL
W U) a
T641 W. pj W W W
iai a '
Ww Ild IMI.,
� i
1z 60 c cY1
• X41 it cc h
uy o
Q
F-
a ILo a
W
MD woo
~
d w
w Ift
Cn z W
-`� W
cy1
i v
i > -,c oY i
a
W
ww
4. i7
W W
D o 6 W� KZ i yy�►tw as
N y �
1 V' MA N '� K
Os w ui to `� a 'Wm a °W'a °� a w
r w ' t < ` H a ut 6I1
N
WJWzWzi.-
Vl x
+.; Q7 m
t. Q- UQ
rf1
rn 44
y~ a O i J- Com% u� d 40
'1) F d i) thI r.r.� Vf UJ L7
= 7 a o
h
RESCLUT*N NUMSM1137-7PAGE
If
va
d5 ce
u
w� ,� use u► v,+ r � i
Z y ds t { d or.
A iK4 Q,
O ` " 0. I
lilt
Von z co
„ „t W RC1 t"
IL
w
CG �
./
Of V+ W w
d
9sr o OROL
w
cl- ".✓ G?
1v
� `� d to cl: 40of i
ift
to
in
f`�7
;s
>
�
r+ a .,
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(SS06) No
531.5 Incorrect business inventory exemption allowed
due to erroneous information . No Yes(5506) No
If assessee knew information erroneous Yes(S504) 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 aile
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• ",O1-507)
463 Late filing or failure to file property statement - - No
(10% of A.V. unreported)
482 Late filing or failure to file OwnershiChange - No
Statement ($100 or 10% 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(SSO4) Yes(5506) 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
/ 7;7 j /�'