HomeMy WebLinkAboutRESOLUTIONS - 01011981 - 1981-865 BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA
Re: Assessment Roll Changes RESOLUTION NO.
t
The Contra Costs. 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
ByPASSED ON AUG 111981
u a, ss stent Assessor unanimously y t e Supero sots
present.
Then r uired by law, a msented
to b e County C se
Page 1 of 5
Depu .
Copies: Auditor
Assessor p MacArthur
Tax Collector
CERTIFIED COPY
I curacy that this to 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, Calitornia, on
the date shown, ATTEST.- J. R. (}r.,SSON, Count;v
Clirk&el-officio Clerk of said Board of supervisors,
by Deputy Clerk. 1981
.. AUG � 1
A 4042 12/80
RESOLUTION NUMBER 5�# 1_ (,.`
CORRECTIONS - Article 1 C ?ter 2 (Sections 4531-4544)
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
4536.5 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(5506) No
Assessee's error - knowledge of error Yes(S504) Yes(SS06) No
S31.2 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(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
S31.S Incorrect business inventory exemption allowed
due to erroneous information No Yes(SS06) 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(SS06) No
Penalty and interest forgiven if property conveyed
to bona fide purchaser between lien date and duly 1
S32 Cite this section if assessee has waived the
statute of .limitations
S34 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 lChapter 4 (Sections 4985-4994)
4985 Cancels uncollected delinquent penalties, cost, - - Yes
redemption penalty, interest or redemption fee due
to Assessor's error cr 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 (Sections"-S07)
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 0100 or 100 of current taxes
ARBITRARY AS S usMENTS - Article 3 Chapter 3 (Sections 501-507)
501 Failure to furnish information No Yes(SS06) No
Estimate and assess the property
S02 Concealment of tangible personal property Yes(SSO4) Yes(SS06) No
Assess on discovery
S03 Frnudulent act, colusion, causing escape of.
tangible property Yes(SS04) Yes(SS06) No
PENAL ASSESSMEWS - Article 3 Chapter (SS01-507)
504 25�. penalty added to assessments made under 502 - - No
and 503
506 Interest added at rate of It per month - Nc
� l„4
d
�e
todS
`v to %-
Ori Q t7
w Ntl'1 �✓' �J +� H' ,pG
Ina
ul..
d �I► d CC CG
Ul
,y, O
C6
01 cc
Bs
fop " !
s
% o
r
it
a.
° tit
.
uo r F�
wo-
ul
w
a+
,d, d
4040.
� ' ' ► Y
AIL 9)
tp
N tot
� r
a
o Ft
AL
s '{
Ct` S
3w
wm m
Wam
ti
W wVl
to
%i.
vFa W W C
$ W iii 0 d O _ 0
d� W W W W W W W V
Cn N3 t!1 US N W
co 0
ca
Q ( tr tY rr at at cc tr
dw
cai
ms? ZW
Pd+.
r
mQ
ta
w J *w:
1. do � � � 0,IE �
Q
w SW' SW- y Ld Y- 0 to
d 0 0 C> 0 tg t1 tL
it [Ctr tr CL n
d d
M u
a
Z N
W V _
W w
tL ui a r a a r a t3
it
1 tPl CL
a W x x x 3W�{{ x
W Y wr W W W W W W W
.
xad w
W WW s
z
$ cr.
s W
W iL
w � �
Wcn
No. ui
X
O �I CI Lh�
*14 16i
� � O Y uy
lS f3 w IW W W yWj W a IW W W� �W W
w y 40
N V (Ap ur vi ,� ,v� A vy '
C7 7C ?C w Z 4h
df S W W Y W {Y
43 tr �I'� �' v' to 0
w W 4t
Nf D 4.t+.—X
cr
. � 1 'Q i � i "�►
44
t
W y,i o
C1 Li V V
to
0 � to � ifl of
u u
W W
$ Li ___L j -1
v
tr
d
RESOLUT ON NUMBER_ F/ / ftmI=3 O �L
ca ,�
w
c
Inv)DW c�a CS
ata 0: O (j 0 0 ►-
xF
w x Q1 di t!S co
ra' 05 Q5 tiS
cr pc iC a
imm
r
JW Y
MW J CS J
W1 :EwtJ7l VidC4W# W
w
9
wa u ` c�`i ci c w Q
W W W W W W S t}..
W C> tai C�7t �'
V
M"r it ' C 2 �y a.
1` n � tG
IL
At C.
{wy W W W x x
W W W W W W
W
141 i-
x
Q Wa It cc 4 l
at
IL w
w
w
4w U) 1-4
*+
at
W
W
Cl) it
w Zr4 K�Z
C7 CT. CY v
43
WyWj 4'
Yf a f�v�, fA a� � � \'�4 th 3 Y3
IX)
f W W z .`� W 1L' (y+t� go W 44 N z `.'F W Z Il_ Y �•,.' w "'� S`f`a UWl to 14
iY1,
fA
U)
A
44N1 f;l rv)
ZIA
66 .-�"i ., � � 0 { � � "^" �
ri n P 0 � Uf 0 (� -pa „{I? US
ri `�8 T2
0 ttS m
w w w qrw co
a
REJOtltT*N NUMBER E 1f_.__�L `J KGE Of
us
a
0
e' t7d Z � ty tr° tY dS
Z
Win+
rn + 0
�ivi t to wv!
Oc
cf-
,wavh� ui ,3 �' �c u o tc
04
too
u� "` u � yt
0 ,� a r w
U) cl:It
d
vc
a� r"
va "
m
Iia www tL"AL ti
dt
OR
tis �► '"°�.. O 3p
t Y V d
�j +Vs
,► "'t° *�.t,, j fly d J
f. �µ