HomeMy WebLinkAboutRESOLUTIONS - 01011981 - 1981-609 BOARD OF SUPERVISORS OF CONTRA COSTA COU,ITY, CALIFORNIA
Re: Assessment Roll Changes RESOLUTIO,t 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 80 - 1981
Parcel Number Tax Original Corrected Amount
For the and/or Rate Type of A sled of R&T
Year Account No. Area Property Valueaetue Change Section
1979-80 412-203-001-0 2,516 4831/4986
412-203-002-8 1 ,082.
412-203-003-6 974
412-203-004-4 1 ,677
412-203-005-1 1 ,460
412-203-006-9 1 ,270
412-203-007-7 1 ,028
412-203-008-5 1 ,218
412-203-009-3 1 ,136
412-203-010-1 1 ,974
CORRECT ASSESSEE TO: San Pablo Redevelopment Agency
1 Alvarado Square
San Pablo, CA 94806
Change to non-taxable for 79-80 and 80-81
Cancel Assessment Cancel taxes
Deed ref. Filed only 8-8-80 Use code 30-3 & 31-3
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ENO CORRECTIONS FIRST PAGE 6-1-81
Copies to: Requested by Assessor PASSED 4N .SUN 9 1981
unanimous. y by the Supervisors
Auditor present.
Assessor-MacArthur By - A-
Tax Call ' Jos ph Suta, Assistant Assessor
When required by law, consented
Page 1 of 2 to by the County Counsel
Res, 9 By Not required this page
Deputy
A 4041 12/80
RESOLUTION NO.
CORRECTIONS - Article 1 Chapte 2 (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(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(5506) 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(5506) No
If assessee knew information erroneous Yes(5504) Yes(5506) No
531.6 Escaped real property - failure of ass6ssee 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(5506) No
Penalty and interest forgiven if property conveyed
to bona fide purchaser between lien date and July I
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 (Section. a01-507)
463 Late filing or failure to file property statement - - No
(10e of A.V. unreported)
482 bate filing or failure to file Ownership 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(S506) No
Assess on discovery
503 Fraudulent act, colusion, causing escape of
tangible property Yes(5504) Yes(5506) No
3AL ASSESSMENTS - Article 3 Chapter (5501-507)
04 250a 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 and/or Rate Type of Assessed of R&T
Year Account No. Area Property Value Value _Change_ Section
1980-81 412-203-001-0 2,566 4831/4986
412-203-002-8 1 ,101
412-203-003-6 993
412-203-004-4 1 ,710
412-203-005-1 1 ,489
412-203-006-9 1 ,294
412-203-007-7 1 ,048
412-203-008-5 1 ,242
412-203-009-3 1 ,158
412-203-010-1 2,013
CORRECT ASSESSEE TO: San Pablo Redevelopment Agency
1 Alvarado Square
San Pablo , CA 94806
Change to non-taxable for 79-80 and 80-81
Cancel Assessment Cancel taxes
Deed ref. Filed only 8-8-80 Use code 30-3 & 31-3
END CORRECTIONS 6-1-81
CERTIFIED COPY
I certify, that this is a full, true & correct copy of
the originai document which is on file in my office„
and that it was passed & adopted by the Board of
Supervisors of Contra Costa County, California., on
the date shown. ATTEST: J. M OLSSON, County
Clerk &e ex-officio Clerk of said Board of Supervisors,
by Deputy Clerk. JUN 9 1981
Requested by Assessor
on
By—
Deputy
en required by law, consented
Page 2 of 2 0 by the County Co nsel
Res. # ll
eputy