HomeMy WebLinkAboutRESOLUTIONS - 01011981 - 1981-1380 BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORIIIA
Re: Assessment Roll Changes RESOLUTIO011 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 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 erroneoassessment, on the secured assessment roll for the fiscal
year 19 81 - 19
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
1980-81 513-403-052-6 08084 Land $1 ,821 4831 .5
Imps. 7,495
1981-82 Land $18,360 $7,429 $10,931
Imps. 74,970 , $30,580- 44,390
CORRECT ASSESSES TO: Nathaniel & Estella Winn, et al
4541 Bell Avenue
Richmond, CA 94804
Deed Ref. 9740/99 2/21/80 Use Code 14-1
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END OF CORRECTIONS 11/18/81
Copies to: Requested by Assessor PASSED ON NOV 2 4- 1981
unanimously by the Supervisors
Auditor present.
Assessor-MacArthur By
Tax Coll . J6ar6ph Suta, Assistant Assessor
I hereby OWNY that this is a,true and correct cOPYO
an aclion taken and entered on 08 minutes of thl
When r 1red by law, consented 130ard of Suparvlsor3 on,fiia gate shown.
page I of 1 to b e County Counsel
AT TES TE 0:.
Res. J,H. r, "TV L"L EEK
"010 Cur"01 CIO 00a4
be nd ey of,-
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County
y 'aw
Counsel
By Deput,
Chi f, Valu ons -7
A 4041 12/80
RE UrION NO. P43yj
CORRECTIONS - Article 1 Chapter 2 (sections 4831-4844)
Section Description Pena�lty Interest „Coin nsel
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(S504) Yes(5506) No
531.5 Incorrect business inventory exemption allowed
due to erroneous information . No Yes(S506) No
If assessee knew information erroneous Yes(5504) Yes(5506) No
531.6 Escaped real property - failure of ass6ssee 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 a+
considered notice.)
CANCELLATIONS - Article 1 Chapter 4 (Sections 4985-4904)
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
(10a of A.V. unreported)
482 Late filing or failure to file Ownershi 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(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(S504) 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