HomeMy WebLinkAboutRESOLUTIONS - 01011981 - 1981-1425 BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA
Re: Assessment Roll Changes RESOLUTION NO. � �2cY-
The Contra. Costa County Hoard 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
ByPASSED ON DEC 81981
oe a,-�A/ssistAssessor unanimously— By t e Supery sora
present.
When re red by law, consented
to by County Counsel
age I of 4
Deput
ie ', l i on s !hereby certify that this is a true and correctcopy of
an action taken and entered on the minutes of the
Co ies: Auditor Board of Supervisors on the date shown.
Assessor-MacArthur ATTESTED: DEC 81981
Tax Collector
J.R. OL.SSOV, C01AUTY CL01K
and ex officio Clerk of the Board
;
By Deputy
A 4042 12/60
RESOLUTION NUMBER
CORRECTIONS - Article 1 L—apter 2 (Sections 4831-4844)
--- t
Section Description Penalty Interest Counsel
48131 - 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
4830 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
S31.1 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
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(S506) No
If failure was willful or fraudulent Yes(S504) Yes(SS06) No
531.4 Escaped business property - inaccurate statement No Yes(SS06) No
If inaccurate statement willful or fraudulent Yes(S504) Yes(S506) No
S31.S Incorrect business inventory exemption allowed
due to erroneous information No Yes(S506) No
If assessee knew information erroneous YeS(SSO4) Yes(S506) No
531.6 Escaped real property - failure of assesses 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(S504) Yes(S506) No
Penalty and interest forgiven if property conveyed
to bona fide purchaser between lien date and duly 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 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.
4986 Cancels taxes, penalties, costs if levied - - Yes
17) more than once
2) erroneously or illegally City al:
3) on property nonexistant on lien elate
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-S07)
463 Late filing or failure to file property statement - - No
(10% of A.V. unreported)
482 Late filing or failure to file Owncrshi Change _ - No
Statement 0100 or 108 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
S02 Concealment of tangible personal property Yes(SS04) Yes(S506) No
Assess on discovery
S03 Fraudulent act, colusion, causing escape of.
tangible property Yes(S504) Yes(S506) No
PENAL ASSESSNIE%TS - Article 3 Chapter (5501-507)
504 2S% penalty added to assessments made under 502 - No
and S03
S06 Interest added at rate of It- per month - - No
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