HomeMy WebLinkAboutRESOLUTIONS - 01011981 - 1981-413 BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA
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Ae: Assessment Roll Changes RESOLUTION N0. � �1
The Contra Costs. 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 APR 14 1981
Jo u e., ss stent Assessor unanimously by the 9uperv1s3rs
present.
When-requ ed by law, consented4
to by t ounty Counsel
By age 1 of
t
CERTIFIED COPY
Copies: Auditor -
certifv that this is a ta•tje & correct Capp Of
Assessor the original docuzner_t `•:`cti is on file ill MY office,
Tax Collector a t it was 'nnt d i:Y the Board of
Upe cont,
the siio r n " S ? r)i.i S0'd, County
Cie ex-off rlc of ail and of Supervisoyrs ;
b Duty Cl APR 141981
A 4042 12/80
RESOLUTION NUMBER jtt
CORRECTIONS - Article 1 Ch.. .-r 2 (Sections 4831-4844)
Section Description Penalty Interest Counsel ,.
4531 • 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.S Assessee's error - reductions only No No Yes
4536.5 Increase under 4831 when property has been sold
entered on unsecured roll
4850 Entry incorrectly entered on secured roll may
be transferred to unsecured
ESCAPES - Article 4 Chapter 3 (Section S31-538)
531 Assessor's failure to enroll No No No
531 Assessee's failure to file property statement Yes(S463) Yes(S506) No
531.1 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(S504) Yes(S506) No
531.2 Escaped real property sold prior to entry of
escape on roll - enter on unsecured roll
5331.3 Escaped personal property - assessee's failure
to report costs accurately No Yes(S506) No
If failure was willful or fraudulent Yes(S504) Yes(S506) No
531.4 Escaped business property - inaccurate statement No Yes(S506) No
If inaccurate .statement willful or fraudulent Yes(S504) Yes(S506) No
531.5 Incorrect business inventory exemption allowed
due to erroneous information No Yes(SS06) No
If assessee knew information erroneous Yes(S504) Yes(SS06) No
531.6 Escaped real property - failure of assessee to
terminate homeowner exemption No Yes(S506) No
(Add escape under 531. 1)
If Assessor's error No No No
If assessee did not terminate with knowledge of
that error Yes(SSO4) Yes(SS06) No
Penalty and interest forgiven if property conveyed
to bona fide purchaser between lien date and July l
532 Cite this section if assessee has waived the
statute of .limitations
534 All assessments made pursuant to Article 3 and
Article 4 (Section 501-535) 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.
4956 Cancels taxes, penalties, costs if levied - Yes
1) more than once
2) erroneously or illegally City al:
3) on property nonexistant on lion 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
(100 of A.V. unreported)
482 Late filing or failure to file Ownershi Change _ _ No
Statement 0100 or l00 of current taxes
ARBITRARY ASSESSMENTS - Article 3 Chapter 3 (Sections 501-507)
Sol Failure to furnish information No Yes(SS06) No
Estimate and assess the property
502 Concealment of tangible personal property Yes(SSO4) Yes(SS06) No
Assess on discovery
503 Fraudulent act, colusion, causing escape of.
tangible property Yes(S504) Yes(SS06) No
PENAL ASSESSMENTS - Article 3 Chapter (SS01-507)
504 25% penalty added to assessments made under 502 - - No
and 503
506 Interest added at rate of It per month - No
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