HomeMy WebLinkAboutRESOLUTIONS - 01011981 - 1981-814 Ri�l11�i
_ d JUL 10 1981
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BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA
Re: Assessment Roll Changes RESOLUTIO-1 NO. R11'att
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 81 - 1982
Parcel Number Tax Original Corrected Amount
For the and/or ' Rate Type of of R&T
Year Account No. Area PropertX Value Value _ Change Section
1981-82 011-030-701-4 60007 4831/4986
1980-81
li
1979-80
1978-79
CANCEL ASSESSMENT & DELETE PARCEL, a mr now included with
011-030-003
Deed ref. 8629/937 12-14-77 Use code 80-6
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1981-82 426-114-026-5 . 85004 9798/132
CHANGE ASSESSEE T0: Cameron & Nancy Wooldridge
1011 Jasmine Ct.
E1 Sobrante, CA 94803
Deed ref. 9798/132 4-2-80 Use code 11-1
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1981-81 376-220-001-6 05085 4931
Chevron CHANGE TRA
P.O. Box 7643
San Francisco, CA 94120
Use code 82-5
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. .END OF CORRECTIONS THIS PAGE
Copies to: Requested by Assessor PASSED ON J U L 2 11981
unanimously by the Supervisors
Auditor present.
Assessor-MacArthur By not required this. page
Tax Coll .
When requ' ed by law, consented
Page l of 2 to by County Counsel
Res. W Y14A. .6&061
CERTIFIED COPY
I certify that this is a full, true & correct copy of
the original document which is on file in my office,
and that it eras passed & adopted by the Board of
cpu
Supervisors of Contra. Costa County, California, on
A 4041 12/80 the date shown. ATTEST: s.. B. OLSSON, County
Clerk&ex-officio Clerk of said Board of Supervisors,
by Deputy Clerk.
RESOLUTION NO. t .a.. J U L 2 11981
an
Linda L. Page
CORRECTIONS - Artiq.p-Ji;<Chapt " 2 (Sections 4831-4844)
Section Descript-i 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(S463) Yes(S506) 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(SS04) 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(S506) No
If failure was willful or fraudulent Yes(S504) Yes(5506) No
531.4 Escaped business property - inaccurate statement No Yes(S506) No
If inaccurate statement willful or fraudulent Yes(S504) Yes(SS06) No
531.5 Incorrect business inventory exemption allowed
due to erroneous information - No Yes(SS06) 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(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(S504) Yes(S506) 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 (Sectioh. .501-507)
463— Late filing or failure to file property statement - No
(10% of A.V. unreported)
482 Late filing or failure to file Ownershi Change - - No
Statement ($100 or 100 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(S504) Yes(SS06) No
Assess on discovery
S03 Fraudulent act, colusion, causing escape of
tangible property Yes(5504) Yes(S506) No
3AL ASSESSMENTS - Article 3 Chapter (5501-507)
04 -�S% penalty added to assessments made under 502 - - No
and 503
506 Interest added at rate of 1% per month - - No
x
Parcel Number Tax Original Corrected Amount
For the and/or Rate Type of of R&T
Year Account No. Area Proms Value _ Value Change Section
1981-82 376-142-013-6 05085 4831
Jack Breshears
Dorothea Breshears CHANGE TRA
715 Kelly Ave.
Martinez, CA 94553 Use code 11-1
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1981-82 376-142-001-1 05085 4831
John & Helen Stoal CHANGE TRA
251 Kingston Ave.
Martinez, CA 94553 Use code 11-1
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1981-82 376-142-002-9 05085 4831
Brian H. & Margaret B. Davis CHANGE TRA
3215 Pine St.
Martinez, CA 94553
Use code 11-1
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END OF CORRECTIONS 7-7-81
Requested by Assessor
By
Carl S. RusRF9&Sdnty Assessor
When re uired by law, consented
Page of _2 to by e County Counsel
Res. #