HomeMy WebLinkAboutRESOLUTIONS - 01011981 - 1981-565 BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA
Re: Assessment Roll Changes RESOLUTIO-I 110. 1'
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 - 19 81
Parcel Number Tax Original Corrected Amount
For the and/or . Rate Type of of R&T
Year Account No. Area tnapertX Value Value Change_ Section
1980-81 015-060-700-0 72002 Land -0- 4031/4986
1979-80 '" 11 11 Imps
CANCEL PARCEL AND ASSESSMENTS
Deed ref. 9243/478 2/28/79 Use cede 80-6
END OF CORRECTIONS 5/15/81
CERTIFIED COPY
rtffy that this is a full, true & correct copy of
he original document which is on file in my office,
and t tt was arse adopted by the Board of
Centra a County. Californla, .on
e show TT a 1 . OLSSON, County
ler ea-offi o 2 k o al oard of 6u a
by puty Cl
. on, MAY, 2 6 1981
Copies to: Requested by Assessor PASSED ON MAYS 19$l
unanimously by the Supervisors
Auditorpresent.
Assessor-MacArthur By -�
Tax Coll . Joseph Suta, Assistant Assessor
When re fired by law, consented
Page l of 1 to by e County Counsel
Res. 1
Dep
A 4041 12/80
RESOLUTION NO. '
CORRECTIONS - Article 1 Chapte (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
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(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(55O6) No
If failure was willful or fraudulent Yes(55O4) Yes(SSO6) No
531.4 Escaped business property - inaccurate statement No Yes(5506) No
If inaccurate statement willful or fraudulent Yes(5504) Yes(5506) No
531.5 Incorrect business inventory exemption allowed
due to erroneous information . No Yes(SS06) No
If assessee knew information erroneous Yes(5504) Yes(55O6) No
531.6 Escaped real property - failure of assessee to
terminate homeowner exemption No Yes(55O6) 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 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 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 (Sectian. 501-507)
463 Late filing or failure to file property statement - - No
(10% of A.V. unreported)
482 Late filing or failure to file Ownership 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(55O6) No
Assess on discovery
503 Fraudulent act, colusion, causing escape of
tangible property Yes(5504) Yes(5506) No
MAL ASSESSMENTS - Article 3 Chapter (5501. 507)
04256 penalty added to assessments made under 502 - - No
and 503
506 Interest added at rate of 1% per month - _ No