HomeMy WebLinkAboutRESOLUTIONS - 01011981 - 1981-618 BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORtiIA
Re: Assessment Roll Changes RESOLUTION 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 1980 - 1981
Parcel Number Tax Original Corrected Amount
For the and/or Rate Type ofs ssed of R&T
Year Account No. Area Property Value Value Change Section
1980-81 170-280-019-2 09055 4831/531
1979-80 " "
CORRECT ASSESSEE TO: Geary Investments
2150 Shattuck Ave. #819
Berkeley, CA 94704
Deed ref. 9030/109 9/28/78 Use code 35-4
-_-------------------------------------------------------------------------------_-------------
1980-81 121-201-016-7 02011 Land -0 4831/4986
Imps -0-
DELETE PARCEL
Split into two new parcels
121-201-018 -
121-201-019
Deed ref. 9583/307 10/19/79 Use code 11-1
--------------------------------------------------------------------------------------------
1980-81 121-201-018 02011 Land 1 ,376 4831
Imps -0-
ADD NEW PARCEL: Crampton, Lee B. & Gloria M.
5771 Lewis Way
Concord, CA 94521 Situs - Lewis Way
Desc. Pcl Map 66 Pg 6 Por. Pcl A
.Deed ref. 9583/307 10/19/79 Use code 17-1
END OF CORRECTIONS THIS PAGE 5/28/81
Copies to. Requested by Assessor PASSED ON JUN 9 1981
unanimous. y by the Supervisors
Auditor present.
Assessor -MacArthur By ��-
Tax Coll . Joseph Suta, Assistant Assessor
DAB:sm 61hen u i red by law, consented
Page 1 of �2 to LCounty ns
Res.
U u y
17
A 4041 12/80
RESOLUTION NO. 2_1.
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
S31 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(SS06) No
Assessee's error - knowledge of error Yes(SSO4) 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(S504) Yes(SS06) No
531.4 Escaped business property - inaccurate statement No Yes(SS06) No
If inaccurate statement willful or fraudulent Yes(SSO4) Yes(SS06) No
531.5 Incorrect business inventory exemption allowed
due to erroneous information . No Yes(5506) No
If assessee knew information erroneous Yes(SSO4) Yes(SS06) No
531.6 Escaped real property - failure of assessee to
terminate homeowner exemption No Yes(SSO6) 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 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 nonexista.nt 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. 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 ($100 or 10% 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(5504) Yes(SS06) No
Assess on discovery
S03 Fraudulent act, colusion, causing escape of
tangible property Yes(S504) Yes(SS06) No
tE AL ASSESSMENTS - Article 3 Chapter (5501-507) `
04 25 penalty added to assessments made under 502 = - No
and 503
506 Interest added at rate of to per month - No
r
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
1980-81 121-201-019 02011 Land 2,500 4831
Imps. 24,284
f
ADD NEW PARCEL: Froyd-Reynolds, Inc.
P. 0. Box 2167
Concord, CA 94521 SITUS: 5769 Lewis Way
Concord, CA 94521
Desc. Pcl Map 66 Pg 6 Por Pcl A
Deed Ref. 8706/410 2/10/78 Use Code 11-1
-------------------------------------------------------------------------------------------
1980-81 121-201-017 02011 Land 12,600 4831/
Imps. 34,775 4986
CORRECT ASSESSES TO: Crampton, Lee B. & Gloria M.
5771 Lewis Way
Concord, CA 94521
Deed Ref. 5583/307 10/19/79 Use Code 11-1
-------------------------------------------------------------------------------------------
END OF CORRECTIONS 5/28/81
CERTIFIED COP'S
I certify that this is a full, true & correct copy of
the original 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. R. OI.SSON, County
Clerk &ex-officio Clerk of said Board of Supervisors,
by Deputy Clerk.
JUN 9 19$1
.,--,_n.....`..�, Requested by Assessor
By
Deputy
When required by law, consented
Page 1 of 2 to by the County Counsel
Res. #-� Lr By
Deputy