HomeMy WebLinkAboutRESOLUTIONS - 01011981 - 1981-416 BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA
Re: Assessment Roll Changes RESOLUTIOtt NO. 17 f
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 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
Parcel Number Tax Original Corrected Amount
For the ACXW44x , hate Type of Assessed Assessed of R&T
Year Arc ountxNe. Area Property Value Value Change Section
1979-80 210-550-009-0 66084 Land $37,164 $40,460 $3,296 4831
CORRECT ASSESSEE TO: KREMCO, Inc.
c/o The Allison Company
10960 Wilshire Blvd. , Suite 2100
Los Angeles, CA 90024
Deed Ref: 9102/088 11/14/78 Use Code 63-6
---------------------------------------------------------------------------------------
1980-81 210-550-009-0 66084 Land $37,907 $41 ,269 $3,362 4831
CORRECT ASSESSEE TO: KREMCO, Inc.
Deed Ref: 9102/088 11/14/78 Use Code 63-6
---------------------------------------------------------------------------------------
1979-80 210-560-013-0 66084 Land $308 $342 $34 . 4831
CORRECT ASSESSEE TO: KREMCO, Inc.
Deed Ref: =9102/088 11/14/78 Use Code 17-6
1980-81 210-560-013-0 66084 Land $314 $348 $34 4831
CORRECT ASSESSEE TO: KREMCO, Inc.
Deed Ref: 9102/088 11/14/78 Use Code 17-6
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END OF CORRECTIONS ON PAGE ONE
Copies to: Requested by Assessor PASSED ON
unanimously by the Survisors
Auditor present.
Assessor - Craig By �..
Tax Coll . Jose#K SuM, Assistantssessor
DAB:mmc
When require by law, consented
Page 1 of 3 to by the ty Counsel
Res. !� Ry
-4Deputy
A 4041 12/80
RESOLUTION NO. I
CORRECTIONS - Article 1 Chapter-..., (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
5.31.1 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(55O6) No
531.4 Escaped business property - inaccurate statement No Yes(5506) No
If inaccurate statement willful or fraudulent Yes(5504) Yes(S506) No
531.5 Incorrect business inventory exemption allowed
due to erroneous information . No Yes(SS06) No
If assessee knew information erroneous Yes(SSO4) 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(6506) No
Penalty and interest forgiven if property conveyed
to Mona fide purchaser between lien elate 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 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
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 (Sectioh. 501-507)
463 Late fi?.i^u or failure to file property statement - - No
(100 of A.V. unreported)
482 Late filing or failure to file Ownershi Change _ _ No
Statement ($100 or 10a 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 escapeof
tangible property Yes(5504) Yes(5506) No
JMAL 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
Parcel Number Tax Original Corrected Amount
For the Rate Type of Assessed Assessed of R&T
Year Ano(9i0t1kMo. Area Property Value Value Change Section
1979-80 210-560-014-8 66010 Land $56,935 $63,753 $5,818 4831
CORRECT ASSESSES TO: KREMCO, Inc.
Deed Ref: 9102/088 11/14/78 Use Code 64-6
-------------------------------------------_----------------------------------------------
1980-81 210-560-014-8 66010 Land $58,073 $65,028 $6,955 4831
CORRECT ASSESSEE TO: KREMCO, Inc.
Deed Ref: 9102/088 11/14/78 Use Code 64-6
-----------------------------------------------------------------------------------------
1979-80 210-560-016-3 66010 Land $12,821 $14,956 $2,135 4831
CORRECT ASSESSEE TO: KREMCO, Inc.
Deed Ref: 9102/088 11/14/78
-----------------------------------------------------------------------------------------
1980-81 210-560-016-3 66010 Land $13,077 $15,255 $2,178 4831
CORRECT ASSESSEE TO: KREMCO, Inc.
Deed Ref: ` 9102/088 11/14/78
-----------------------------------------------------------------------------------------.
1979-80 210-560-019-7 66084 Land $65,784 $76,700 $10,916 4831
CORRECT ASSESSEE TO: KREMCO, Inc.
Deed Ref: 9102/088 11/14/78 Use Code 64-6
-----------------------------------------------------------------------------------------
1980-81 210-560-019-7 66084 Land $67,099 $78,234 $11 ,135 4831
CORRECT ASSESSEE TO: KREMCO, Inc.
Deed Ref: 9102/088 11/14/78 Use Code 64-6
-----------------------------------------------------------------------------------------
END OF CORRECTIONS ON PACE TWO
Requested by Assessor
By
Deputy
Whey require by law, consented
Page of 3 to by the Winty Counsel
Res. # ?`/ 8y r
e ' t
Parcel Number Tax Original Corrected Amount
For the XaMiAn Rate Type of Assessed Assessed of R&T
Year AtXbXM AM Area Property Value Value Change Section
1979-80 210-560-020-5 66084 Land $811 $908 $97 4831
CORRECT ASSESSEE TO: KREMCO, Inc.
Deed Ref: 9102/088 11/14/78 Use Code 17-6
- - -----------------------------------------------------
1980-81 210-560-020-5 66084 Land $827 $926 $99 4831
CORRECT ASSESSEE TO: KREMCO, Inc.
Deed Ref: 9102/088 11/14/78 Use Code 17-6
-----------------------------------------------------------------------------------------
END OF CORRECTIONS 4/6/81
CERTIFIED COPY
1 certify that this is "8x11, true & correct eopY of
0 ori r'r_al
hich is oil M(,, i:l my office.
an ht it :ria, by the T3ctttxd of
�g Q` �C,t^.#V^,. ;Z t�r'.�;_Lt', CtL�iPOrtlifla .41X1
he tgCiTS,,L )IhT, Ci'OuntY
Cls &ex-ref rd a4 Supervisors,
by eputy C' y
on APR- 4 1991
Requested by Assessor
By a „
w
Deputy
When reqW red by law, consented
Page 3 of 3 to by County Counsel
Res.
T