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HomeMy WebLinkAboutRESOLUTIONS - 01011981 - 1981-309 BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORUTA Re: Assessment Roll Changes R€SOLUTIOIN 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 erroneous assessment, on the secured assessment roll for the fiscal year 19 80 - 1981 Parcel Number Tax Original Corrected Amount For the Wym. " Rate Type of of R&T Year A&MMU. Area Property Value Value Change Section 1980-81 095-282-004-1 07023 4831 CORRECT ASSESSEE TO: Donald L. & B. Ree Gilmer 140 N. Catamaran Cir. Pittsburg, CA 94565 Deed Ref: 9638/654 11/30/79 Use Code 11-1 --------------------------------------------------------------------------------------- END OF CORRECTIONS 3/9/81 CERTIFIED COPY I certify that this is a Wil, true & correct copy of �tht original docume. which is on filee in my office, and it waa *aas d & ..dopted by the Board of of Co�ztra oat county, Ca?ifarnia, on sho n. A' V'S J. R. OLSSON!, County ler x-off c` 'le}ik of aid oard of Supervisors, by ty Cl MAR-!! 1981 .. .. ............ ............... tett f, DAB:mmc Copies to. Requested by Assessor PASSED ON MAR-1 7 1981 unanimous. y by the Supervisors Auditor present. Assessor - Craig By Tax Call . josgpn 5ura, Assistantr When r ired by law, consented Page 1 of 1 to by t e County Co set es. N LX441 A 4041 12/80 RESOLUTION NO. © f CORRECTIONS - Article 1 Chapter (Sections 483.1-4844) 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) S31 Assessor's failure to enroll No No No 531 Assessee's failure to file property statement Yes(5463) Yes(SS06) No 531.1 Incorrect exemption Assessor's error No No No Assessor's error - unknown to him No Yes(SS06) No Assessee's error - knowledge of error Yes(5504) Yes(SS06) 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(SS06) No If failure was willful or fraudulent Yes(SS04) Yes(SS06) No 531.4 Escaped business property - inaccurate statement No Yes(SS06,) No If inaccurate statement willful or fraudulent Yes(SS04) Yes(SS06) No 531.5 Incorrect business inventory exemption allowed due to erroneous information . No Yes(SS06) No If assessee knew information erroneous Yes(SS04) Yes(SS06) 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 N° No If assessee did not terminate with knowledge of that error Yes(SS04) Yes(8506) 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 5111-538) to be effective must t. 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 1) more than once 2) erroneously or illegally City also 3) on property nonexistent 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. 5ol-S07) 463 - ---Late filing or failure to file property statement No (10% of A.V. unreported) Late filing or failure to file Ownershi Change _ _ No 482 Statement ($100 or 10% of current taxes5j 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(SS04) Yes(SS06) No Assess on discovery 503 Fraudulent act, colusion, causing escape of tangible property Yes(SSO4) Yes(SS06) No AL ASSESSMENTS - Article 3 Chapter (SSo1-507) 4 25% penalty added to assessments made under 502 - No and 503 506 Interest added at rate of to per month - - No