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Home My WebLink AboutRESOLUTIONS - 01011981 - 1981-870 R�'F/GEfJ AUG C 1981 BOARD OF SUPERVISORS OF CONTRA COSTA COWITY, CALIFORMA Re: Assessment Roll Changes RESOLUTION 110. 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 - 19 82 . Parcel Number Tax Original Corrected Amount For the and/or ' Rate Type of of R&T Year Account No. Area Propertj Value - Value Change Section 1981-82 127-023-014-5 12025 4831 1980-81 if 1979-80 CORRECT ASSESSES TO: Bernard & Lynne Graham Norma F. Kuhn 56 Santa Ana Dr. Pleasant Hill , CA 94523 Deed Ref. 8921/832 7/13/78 Use Code 11-1 ------------------------------------------------------------------------------------------ 1980-81 540-350-018-3 08001 4831 CORRECT ASSESSES TO: David G. & Yvonne G. Press 50% David H. Press 50% 546 Dimm 5t, Richmond, CA 94805 Deed Ref. 9697/125 1/16/80 Use Code 50-5 END OF CORRECTION FIRST PAGE Copies to: Requested by Assessor PASSED ON AUG 111981 unanimously by the Supervisors Auditor Present. Assessor-MacArthur By 'tax Goll . Joseph Suta, Assistant Assessor When required by law, consented Page 1 of 3 to by the County Counsel Ices, I By Not regui ed this...page CERTIFIED COPY Ueputy Y certify that this is a milt, true & correct oopy of the original document which is on file in my office, and that It was passed &.. adopted by the $OKM of ftiervisors of contra cu-sta County, California, on the date shown. ATTE,UT' 3 R. OLSISON, County C}ltirk&ex-offleio Clerk of �ald Board of$uveryfllore, A 4041 12/80 117 Deputr Clerk. on AUG 11 M! RESOLUTION NO. CORRECTIONS - Article 1 Chapt — 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(SS06) 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(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(5506) No If failure was willful or fraudulent Yes(5504) Yes(5506) No 531.4 Escaped business property - inaccurate statement No Yes(SS06) No If inaccurate statement willful or fraudulent Yes(S504) 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 assessee to terminate homeowner exemption No Yes(SS06) 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 S34 All assessments made pursuant to Article 3 and Article 4 (Section 501-535) 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 nonexistent 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 (10s of A.V. unreported) 482 Late filing or failure to file Ownershi Change - - No Statement ($100 or 10% of current taxes ARBITRARY A5 S ESSMENTS - 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(5506) No Assess on discovery 503 Frnudulent 'dct, colusion, causing escape of taTVgi2i'le property Yes(5504) Yes(5506) No SESSMENTS - Article 3 Chapter (5501-507) 04— ,< 25% 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 of R&T Year Account No. Area Property Value Value Change Section 1981-82 540-350-018-3 08001 4831 CORRECT ASSESSEE TO: David G. & Yvonne G. Press 50% Robert J. Anderson 50% 546 Dimm St. Richmond, CA 94805 Deed Ref. 9945/775 8/7/80 Use Code 50-5 ---------------------------------------------------------------------------------------- 1980-81 540-350-010-0 08001 4831 CORRECT ASSESSEE TO: David G: Press 50% David H. Press 50% 546 Dimm St. Richmond, CA 94805 Deed Ref. 9697/127 1/16/80 Use Code 50-5 ---------------------------------------------------------------------------------------- 1981-82 540-350-010.0 08001 4831 CORRECT ASSESSEE TO: David G. Press 50% Robert J. Anderson 50% 546 Dimm St. Richmond, CA 94805 Deed Ref. 9945/774 8/7/80 Use Code 50-5 ---------------------------------------------------------------------------------------- 1980-81 540-350-019-1 08001 1 4831 CORRECT ASSESSEE TO: David G. Press 50% David H. Press 50% 546 Dimm St. Richmond, CA 94805 Deed Ref. 9697/127 1/16/80 Use Code 50-5 ---------------------------------------------------------------------------------------- END OF CORRECTIONS PAGE TWO Requested by Assessor 8y .r Deputy When required by law, consented Page 2 of 3 to by the County Counsel Res. #-210 By Not required this page Deputy Parcel Number Tax Original Corrected Amount For the and/or Rate Type of of R&T Year Account No. Area Property Value Value Change Section 1981-82 540-350-019-1 08001 4831 CORRECT ASSESSEE TO: David G. Press 50% Robert J. Anderson 50% 546 Dimm St. Richmond, CA 94805 Deed Ref. 9995/774 8/7/80 Use Code 50-5 ---------------------------------------------------------------------------------------- 1980-81 540-350-009-2 08001 4831 CORRECT ASSESSES TO: David G. Press 50% David H. Press 50% 546 Dimm St. Richmond, CA 94805 Deed Ref. 9697/126 1/16/80 Use Code 50-5 ---------------------------------------------------------------------------------------- 1981-82 540-350-009-2 08001 4831 CORRECT ASSESSEE TO: David G. Press 50% Robert J. Anderson 60% 546 Dimm St. Richmond, CA 94805 Deed Ref. 9945/776 8/7/80 Use Code 50-5 ---------------------------------------------------------------------------------------- END OF CORRECTIONS 8/4/81 Requested by Assessor 8y Sk:: 4 Deputy When r uired by law, consented Page 3 of 3 to b e County Counsel Res. #— De