HomeMy WebLinkAboutRESOLUTIONS - 01011981 - 1981-816 BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA
Re: Assessment Rall Changes RESOLUTION NO, R j
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 incorporated herein, (as explained by the tables of sections,
symbols and abbreviations attached hereto or printed on the back
hereof), and including data recorded on Auditor approved forms
attached hereto and marked with this resolution number, the County
Auditor is hereby ordered to make the addition, correction and/or
cancellation to the assessment roll(s) as indicated.
Requested by Assessor
PASSED ON J U L 21 1981
Uoe , , int Assessor unaniil}oua y y t e Supery stirs
present.
When re ed by law, consented
to by e County Co .
Ey Page of
Deputy --- --�-�
Copies: Auditor
Assessor
Tax Collector
CERTIFIED COPY
T dertify that this is a fall, 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
thea date shown. ATTEST: J. R. OLSSOIv, County
Clirk &ea-officio Clerk of said Board of Supervisors,
by De uty Clerk.
.. . on 4A-x..1. 1981
A 4042 12/E0 !»rods . Pages
RESOLUTION NLIMBER
CORRECTIONS - Article 1 C _ ,pter 2 (Sections 4831-4844)
Section Description Pen altZ 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
48.40 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
5331 Assessee's failure to file property statement Yes(S463) 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
S31.S 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 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(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 al:
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 (Sectioii. S01-507)
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 or 10", of current taxes
ARBITRARY ASSESSMENTS Article 3 Chapter 3 (Sections 501-507)
501 Failure to furnish information No Yes(S506) No
Estimate and assess the property
502 Concealment of tangible personal property Yes(SS04) Yes(5506) No
Assess on discovery
S03 Fraudulent act, colusion, causing escape of.
tangible property Yes(5504) Yes(5506) No
PENAL ASSESSMEWS - Article 3 Chapter (S501-507)
504 25% penalty added to assessments made under 502 - - No
and 503
S06 Interest added at rate of I- per month - - No
i
00
a$.: 0 Ul) U") LC) L L LO `�
, j«w a 00 co 00 LO 00
). C n ,
W N
W- it W
r H C7 Cvqy M♦� Chy r- st' M CY)CV) 00 00 M W
00
q;r -zt 00 N 'd!' CY
W
yds1 1 g.CZ 4p ,0 Z d 0 �� 0
tr CrC) C.) V W
# z Q)ow
wz
C] h h h f h 1
t4 W di co 4z iz
&K
W x �+
ins? x W r• rf- r'- e-- r-p e'-'- •
00 00 00 iX! 00 00
bo
r W„ 1 1 1 1 I i I t..
xw
DB!
�v 00 0000 00 co 0Gx 000 0000 tom`"
i w u�
W J
��ryry F
W W
IL
YW- U)
W WLLI J
LTJ g J Jj J J "J 0 J Com, CLCL
a Ix tC a: cc cr. cr. d Q
td)u z
toF' Ci u SJ V C7 tY W Q
{�1 W W W W W W 1` tL
Y Z O g O � a$
'# yI W W W
�aW % W W W W W'OF W
W
WWF
x N 6.L d' to N N r
LC) Cil LC) N Lai, N LC) M. Ltd b3 Gx Im Sl 6C
W W h. SC h IM LO SL IO IM LC) LC) I �, LI], LSS LC) "
1` (n GL f - N Lt) N h N N N h N
J W $ Sk Gx N N Gx LC) Gx P !" Lam. P oSX
i�.rrr ..i •q [�,f may` r—
+ 49 tr Ix cc
•c 49 Q 4c Q
A41s Ir U h y h 5c _uj T& IOU
h
tC
t3 W
Q 0 CL
W I
W � �
LLJ
W
W •eL >;
ir)
`J d a U cC < ` W
(j J + r fL V) J J J W
* U J N h+ t-� W
LIJ 3: w h
YLLJ w w Z
V) eL CL` CSG
B w r to3 C' ) a m LV
CoLU
Cfl I.
C7 U LL m
is to o H H W W J
O d W Wi
W ''� w Z Li
Ji H rtcr
►� W W W Y "�•"'� W $ W X yVIn/ W z yWj z N z H z �O
Yt y r N V1 W {Y
W t < t C d d d
W J WzWah
U)D LeLL.F..X .-. CC) •"• .-. ,--. .-. ..-,, �
C) � v � 0000
C> 00 C) C) I a C)
Ir 00 00 0n 00 00 00 00 00 00 00 rte. 00
W N 'a f— r. v N -0 t7 M
m 'a CY') Ir ct Z3 'a
6L ICS 61C"j •r t4xttS R9 1 (a Si M CX a9 ML
t�L
SL
W J M rY Rd` KC M lag d -cr d CP Q d' CID�
u M ►- M la tJ7
W h CY 1 (► e--
�. Cp L7 r® 0� 1& O � a Loa 'L a CC3 C3 lL5 C, iD
u1 6a. CSL "00 W�+ !� ' Ir r
"� o tr
0 fag W o � n t„
to
44 ix try cn to
RESOLMT*N NUMBER—El PAGE OF
LO 00 INI
3� a ` Lr) Ln Ln
0 00 LO co 00 co 00
W L31 m 0 Q1 0)
cn
0 M M M t?7 M M 00 W
n d 00 00 M 00 co 00 00 F
La ops 0 'Ad, 00 d � d Wr
d
W W Z' Z 0 Z
At w 2 0LJ" O 0 0 0 0 � 0
aZ
W W 41 rW cn
d } H }
ow
Q df df co co a6 Lt5 t2f 4S
d E" cr cr cr GC cr cr. 0:
3
o.c
Yl u
s
0Y zW { r— 00 ro
V)
r- ICJ 00
m co col
Rifr `" 1 119
�
Qin cs0
It -r
r-
r� �u5
cc4 W W
Lud w w w W W
w
JJ JJ 1:
El J J CL0.
- x t d CL
0.
to
to u 7-
z
Z C
v �
OZ 7E Q) d
WW W X X
W W W W W W
W
W� i-
< _
�' Q SL b1 LSl 6:l N lSiL Lf) Sd N i17 w� U7
W uJ W LO st LO to Ln (D U') U') LO vL m LO LO SL G4 ea
C9 ,�� F, N 'rr� 6L rte. Gx I® IQ ro. clJ 1`® la h N m
W r 15.1 r° N r— N r tV r r— r- N e rr GX
"'W
{
ri W
W 0.
o d
W �
w
d
D
7 CS W
w CEJ
W V) QV)
m m W ' Lco
n
uj wFd--
3
N U5
.l a +» =n ry to !r+ ul
Qp W W
CS C} W W W uW5 N N W $ 1 i �7 N i W
F W W W y W Y W .Z yyN,�Z W z tWis W i/l'� O
0 ' W y W 1If Vi 8JY Ui N Y1
.c +c a < a .c a U, a c�fJj
u�
W J W:EwzL - �Q
.-�., , Cl
.--.
U)Z LLAL. X ^ C) C7 r. C) Cl C3
C) C) � pl, =
CD t`. CD
00 h r7 01 P h• 00
00 t+. (n m CV 00 N r" CV C\i
w1 1 'C7 1 C7 1 1 1 -0 1 -0
w M `Cb N 'C9 C\! Z3 Lt) 'L:i Lt) '� tri "Cy Lf) `t7 ti 'C9
W J +� M d M Q 00 ,� 00 d
LW,1 r— 1.. r..= r.. t" M ',.. m M
ct
a ViC9lf Q N � G�3
x W Ir w
cn W�W W W W W m
rr u fJl C(2 fN
W 11 fl'
r
�...,
La a
y m ra
r m
a U*) LO .— L81 Lt 1
w d co co us cn M 03
� �
Olt Ch �
z a d• d" Cod
L9w
A N M
i til) co 00 m 14+7 00 r--
w vo w Rd, 00 � 4d^ Csi
$
y W
.j CF t) C3 V C3 u
z w w w w W LLl
¢t N_" 0;r) Cn (h 140E V) 0) w
ow Ci
W.2F-
M cis M C13
�
w4ft � y
00 co
pt oo 00
-JO a3 00 as � c o
dtrdcif w w
a ixac cc rx ez W Q
c� c)
< z
W H V t? fS hC# C.
cc
00 C> wCL
o- ClQ r F != r t- CV C.
iL IL Ct M
tn. r- � r— � � � � i/S CL
nW W WJ--�
WW W Li! W Lad W
Ul) 00 SL cY Lt7 SX Lo CL
W W W SL C3O tkCX3 Lt3 00 6! CSL Q U) >k U) Sl d S1
O tJ`3 !SL .U-) G, P.- G;k CV r— Oi3 LC} h. Sk 4a L'3 ko Lt3
m tCJ Po 14p r-- UC l ?5i r }. 00 "`" coM 00 00
CCS 140'0 rco
Z n Wd 444
y 1St CC SL m S. w S tC >Sti ti S
a- S F- S h- t C, W" Ca #-• S F- U F S h
W CL
L. tat
L a cm .
> S ]C N
v,
#-- r-- co
U? oc 0) : w n Im Ln I= w
x Fs- m cars —i � ►- Ew-- w
w in ._.t a'3 P�+
= r
LU m
Y V) m m w
w Lo C: r C)
CC W 0) C/7 e} V)LLJ 4
z Cly.. Imp LO tm < J O 0) ,J � .J
Ca.. L1 W LU
<
An tn
0 0 ww W WW �.- 4W+ W W W
yW
W W y uie# J
11� ua Lr
us
.4 w W W a` w z wtn a w Q a in V)�! m� X
W JwxwzF- Cn
(I):�i LCL.-.-X C) CC)
S S ZW
3
3c nt
C CD
cli S C D 00Cli CX3 M 14X3 cF Pw 00 P*. 00 Pr
rIr
i -CJ 1 L7 1 1 'C7 I 1
w CV "C7 M C7 P" C3 r— -a -Oi "O L4'> -0
r-- to va to 63 'Ci IQ Za dJ c rt3 S1 o Sk e0 6�Irl to C� ro 6�
Ln q
ft IMI. 00
44 4CE
C ti St C) CV p 00 r4St i;) 00 C3 to � >S G SS C3 40
w :" v v N d of !+3
O Cos
u • CA
w ' to m
r ,w w 414
d t K Q Q
s[
RESi7L1171t)ht hTtJtwi {.---- j.7.LLd.s. -- PAGE � OF
LO
Ui :3
co
m
LP ;�-
�,W ) � C
Ln
to w
R M
Mu,
w Lo tft LP bt
<�+� tri 0 t7 0 O 0 O
F-
Ox z
cwn � w w w w w ,
U) rn ui
W Y' is D �` y
3.
f
CO
cc
cc
dj
00
00
r
YGL
00
� fEwvivs�tcsw4k
ME Cc
WF >- >
U
q < cc it
O
to a
v is SGC c�i ci u > CL
cc
ay a wt N w O Ci
is. 4
} rrt 2 D LC
W Gi wul
xi m m x tL
m w
W sc tf1
«!3
tcJ W !J)
D sk fit- ri- #�
z w IM 00too
t
aW cwt I- ice. }, per,
k-h;*
^i 4:
x .i A w
U. d+ tX
w tk
CC
CS m (Y) Q L
uj
C" w
� V7 tt o
Lu
LJ CL W
Lo
::s 0— V)
8 fS CS' iJ `� L / W ,J
� co
w< s&isyK h (Yi ww " wW k
1C! rn ]F
< - z
n
0= w rl �t
fri ir.l+ yK W
c 4o
00
y ur— A IV) QN1Cl
h W
� r4
q oor
� *moi
to
H W N ttn� i vii vii m
fn• � „� .err, � Q +� � � lir
Q Q �
d
RESOW'r" NUMBER-?-
OF-