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HomeMy WebLinkAboutRESOLUTIONS - 01011981 - 1981-872 a BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA Re: Assessment Roll Changes RESOLUTION NO. The Centra 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 forme 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 Toe u a,. Assistant Assessor unanimously- By Me- Supero sors present. When re A red by law, consented to by County Counsel Page 1 of f(i Deput Copies: Auditor Assessor Tax Collector CERTIFIED COPY I certify that this is a full. true * correct OOPv of the original document,Which, is on file in my offlee, said that it turas #slued & adoptod err the Board of Supervisors of Contra Coato County, California, on the date shoran. ATTEST: J. R. .OLSSON, County Clsirk&ex-officio Clerk of said Board of,Supervilors, by Deputy Clerk. AUG 111981 A 4042 12/80 '� on ....., , CORRECTIO%S - Article 1 C ,iter 2 (sections 4831-4844) Section Description Penalty Interest Counsel 4831 • Assessor's error do 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) S3`1 Assessor's failure to enroll No No No 531 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(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(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 53I.S Incorrect business inventory exemption allowed due to erroneous information No Yes(SS06) No If assessee knew information erroneous Yes(SSO4) Yes(5506) No 531.6 Escaped real property - failure of assessee to terminate homeowner exemption No Yes(5506) 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 6y 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 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 (Section. ;":01-507) 463 Late filing or failure to file property statement - - No (10n of A.V. unreported) 482 Late filing or failure to file Ownershi Change - - No Statement ($100 or 106 of current taxes ARBITRARY AS:$bSSM NTS - Article 3 Chapter 3 (Sections 501-507) Sol , Failure to. furnish information No Yes(5506) No Btimate and assess -the property 502 Concealment of tangible personal property . Yes(SSO4) Yes(5506) No Assess on-discovery 503 Fraudulent act, colus,i`op, causing, escape of. ki ?, tangible property Yes(5504) Yes(SS06) No PENAL ASSESSMEN-rS - Article 3 Chapter (5501-507) 504 257. penalty added to assessments made under S02 - - No and 503 S06 Interest added at rate of 1: per month - - No :: W a 0 ca c.� c,r .jwc� _ _ � ow s eb CIS to its df QS to 91 it wsadwwx ! ¢w Us d M W w w z w -14 CL CL vs u z z � X; vS a W W W q �`( u x u car Wv w z z o x W Z 8� o 9 5 tg- m OC W }aw W W W W W W Xd W w z W 4K i'4 w w t Cl) 0 �D f <t d w a cx. w cr- a X <w w U3 w W W W 0 o d -W w40 }, iuj W g ot W Z s�* W tWi1�` 93177 'CIS o x m u+++s of yr yr a W +2 +C t K C!'9 w.rwmwz►,- a (A Z) x 'Cl d N. to • `� S O ` v, cn vsfAw m 40 RESOJ)TION NUMBER i W p� LIJbr 1�.�w \ ui 44 W M ' p 0 0 (J O t tUt3 C) iS tt! o 4 z ux WW W to vis W df , aCf d3 dl �i y Y1C ts+ cK iC GC at jam fZ p ly tJ 1 Z en, cc w y 0cc rre Q CL tr as y� z Y,L Y Y aG Utill tS to d N M U Ci U W W S Q. fix,,, #Q 6 O b d i d 2 CL M % w W LTi CL W W x x �Lw x w w W W W W r` h .. , IX a 4 w h-• _ a cr- D F W1 W JA tj ra "Uj iq Yi Y0 {� W W W W W 4tt {S W W W W W W W W W v# " G: W W Z ta W +C H Q W+C W '� W Z w Z 0 `�' "' < < < t�r W.JullWzta- W ►— ` tom- "' � m a aP TION NUMSFR,_ OF ��-' r.r oz x` NW N W Y � z rn rwn vi vS w t� •a w> u d5 #! d3 d3 dS Yt d j S2 ZJ 'n utc iYW Z Jyyo�� W 'G �WtlftheLt`1W W W CV- x >° z .j W W W. 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