HomeMy WebLinkAboutRESOLUTIONS - 01011981 - 1981-874 BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA
Re: Assessment Roll, Changes RESOLUTION NO.� 21 <-,_
The Centra Costa County Beard 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 male the addition, correction and/or
cancellation to the assessment roll(s) as indicated.
Requested by Assessor
By PASSED ON AUG 11 INI
o �astan't Assessor unanimousW By Me upery cors
present.
When requ d by law, consented �
to by t aunty Counsel.
By Page 1 of /
Ueputy
Copies: Auditor
Assessor
Tax Collector
CERTIFIED COPY
I tserdty that this to a fait, true k correct copy of
tho orlsinal document which to on file to mx Office,
and that It was passed & adapted bi the 'Board of
Supervisors Af COntrk Comta county, {California, on
the date shown. ATTERT: 3, H. OLSS+C N, County
01*k d ex•officlo Clerk of maid Board of Superv7eoro,
by Deputy Clerk.
:.. r .. �.... on AUG 111981
A 4042 12,/80 � _.....T .._,. _.
RESOUrrION NUMBER .�,..
x
CORRECTIONS - Article 1 C_,.pter 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(S506) 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(SS04) 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(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 f 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 a1.
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 (Section. ►0I-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 ($100 or 100 of current taxes
ARBITRARY AS S ESSkENTS 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(SS04) Yes(5506) No
Assess, on. discovery
503 Fraudulent act, colusion, causing escape of.
,tangible property Yes(5504) Yes(5506) No
PENAL ASSESSMENTS - Article 3 Chapter (5501-507)
504 25% penalty added to assessments made under 502 - - No
and 503
506 Interest added at rate of I- per month - - No
W z N C1 O t7
J i+ W
ja
Id
a> 0 Q 4! df 0 W co ds tt! co
CC a cc It
fax
u►� i W
� r kU�j ,,yy
�W J�
S� �W to vfrtr3W� fL � lt:
S q;
tiCL_ m. ItJ tJf
.J tC
"� a a 1
+t
U)u c
•c x _
0 r mi mW C1 Ct XW _ a
r Wh
(�
; 3:,: o ° o oW, z
xxMR w u� a
h�G W W W W
W W W Yf
-
d
_ . `` 'Il `
dW to a >x .x m m
uy b W
W
{i H
C
�W�y.
td..
Q J�
�W
w ME ~
(n 3a W
N
rt
J
it h
a
$OJ 0 F„ WW yWj 4! W W W W IL W W
i" W W yWy= W Z' W g yyyy= W' W ` W +$` W,�Z' 0
C 'li K +L ■( •[ G! Z to N (/}
h W �1}
m
77
v Nk- ' i {
CD
INI4 p
,prt
/+1 Y t/f !I'Y th H W Of
a �' W y j Ik! W W W W d
����yyy W *N wm mm /f j//{(J/�
mw
M
ki
CIX
W
N z z z
t o W N! 0 0 4 Q
Q
.Jle
tj
F s w n ai w uWi w
v Q co go rXS et! co t0 co >� M
m AC at W a
v
NSA Zy�j
� J
�, gwrriv�acyue� .
m
cc
CL
c W a a aca
Coo
0
0 x V t3 � W U) �
Nf
U i3
NF- iy C o O Z
O. K! a
CL
XW 1-44
yW� W
W yb W W W W W W
x ►. `
N Z .
ti
a
dW a� W m W
ej d cr
� o �
IY
w
�J a.�i6
Az
v�
y �
Z � O
J 4 O N N N W W
O o h W W W W W W �W W W Win In In W N � y W ti
UA Us
Z K uWiZ { 2 W a Z wg yY to tqz O
6- W i t t a d N N 9) erI
wJWxWz — `y{1��, j
M
r
o t cs ► " $ 1 `� c"i 1 to 40
44 T
to 14 cc
4 ►� * VS w (W W WW it
a
RESO Yaw NUMKR til F Zq wu of //
„,
d 0 �Y 0wx
C7
o W ► i-� , i— �” df
ds aD afS `
N y ,q 43 Qs d5
NSt zw
CN
W J
W
r gWUf�4t9W# 4 d W W
W W U
J J i a -i g � a
t> o 0 0 -ox a
a� ae
cn a
a u + w
u G) y a
CL Z
4, a
C. �.
w w w w w
W Y t-
m
ydscc
a
cc
a �
Cr- a
W _jL W
{t3 a w
r
A - N
'O W yj W W W W W W N tlWri W 4..
,( N+t W S W Im
L 'AyyNyyyyyy W W .4
vi
##!!YYinN �7}
W d < t < Q t $ W
t4 , '
49 0
t '
' -at t
a
to
w
44 49
RE'4WTON NUMWA- PW--r-4 0E-L1....._
-J Ir O W Ll V t3 tJ C 1
W 4J W W W W
ifs W id cc co dsd
smvWx iW t�
iK J
{{{{{yyyyy
S W
4'M gWUyUfdi:►W� � � pC �
Lu ad
SSZ W
W IL
LuOi w x s
0 ZZ
0
o a
K a cIr d' tt w CL O.
.t
C!¢ u W i W UWd
> C.3
t- $
°` w w a oc
W W W W W `
W W W W
2
dIt tr
d
G
N � W
W � �
W �
F-
�.'
p <!b
aeW
It.r
M Y5 _ N _ 11► _ t�S YlW W
w ma
flf 44 X #4 .K try qW '+E c ##) N
4K VS in
tu�1
W J W'.E W Z 6-
er 1
5 (- 4 ` ` �N r
ISD
w 1 a 4 a 1 1 4 t a a0 to
^r
.10
44
+ uF Ir W vs w u
f a
REy0L1Jl'KA NUMBER_ �( � W Z,7
` ply J OF /�
4 m to d 0 47 C }�_. 0
a f tri rn t» to rn to vwi
kA dw
I MW
VIV
� h
-AU
IW
ItJ
Fl4.J .� J .i K
CL 8
CL
cr K c a ar 0.
d
CiIx 0
is v v
IL w IL ix
x M
x 4i
w 1+r W W W W W W W
Y
W W
ixa
41
Qr tr at; ii. J (i' n a.
J aG
w IL
tr h
c <�,
w
#7Cs w
N
w
. � h
4 4-
1-03
1 t ,_ W _ W W y
O 00- # H4 WW �W w �+ g oo#
F M4 N 4 Hd H < W W4 ar
C #t a= to z a w$
t- W < a H to t/j
4 4 4 w
y
w J w iE w E- tz tri
r- 49nl aco
,� is � ,� ►r-� F,q- `�, i- t-
to tS i p t t5 1 i0
to N w 4i W w OD
ix d lw
eI rg wwaeat i/ 7 `� .. OF �/
iz
Zug wrN
[Y
x W W W W W W W
IU
W* F- ✓ Ii N 1- M� (.
lz cis co ca cis
V
a a a
kiu
d�
�W �
E _ 00
�JJ a
i d 0 :! C� � C3 C9 O C �
Ix cc
at st
G z wS N a
a o CL z
CL
R i w
X cn [C
y� to L4
+� yt X X X SWt 7K
W W W W 4! W iY
W= h-�
W
W �
Lr-
o sy
W
It
S
v t-
S
d
W
.Y
O O W yWy/ W WW W r W W W W W W J
W 2IL 44 W FA 4A
La
d d < (n
L!
WJWIWZF-
tlf�4.i►_K
`
c j
ul
a
40
$ to
fol c ",
Am40
u yqj uS
41t +it •i[ a a +x �
a
RE90111TK t NUM " PAM- OF /V
to NN ,
r Z
i x W Gi O 0 0 � O � 0
w V Q V v V V
C! �y s[ cc d! c6 Q3 Q7 ca ,c cc
I c
rr cc c
lii u
� Nrj
CW ��
� �W Nf Uldt9 W 0: w tr
g W* 4 w W W
W
CL
4
Z$ Y Y SC
Is Y to d
x x C1 y
° 0 a z
a 2 a ; U) CL
W W ywy� W W �'
Y� W - W W W
W L} W
r
X
LLJ
44
d "► `C}
rYaW F- ice-• !cc- ice- ��..
h �
r� i< us -
a x
ON
IL
$ate H
ge W
W
2
d
z
Yl
W2
b LL vw�y N vi 2 . w uWi W vWa W N +n* -
�K.. W y�j yj W S W = yyY�{yry�yi$ t W K W z
N= N N Yfa N z N N N� (jj
W J W m W z!- tk
eo ^�
cl
* • w �►
d cc
.mc
RE.'a T*k NUMB"- �1 ��7 L/ PW OF—4 /
r
mW
lK
Ad
d�
2
an W ih 0 � O O
Ji ac r W i) w w w w W
h iN V) U) f/f to
CO cis cs 0
Cwt car: cr Ix
ki
40 m IW
W MW
OW U
at J
{{mayy
W G
W iJS vf+Rc9 W# cofEat `Y W W
a �
Z -C
V V V
~ � o WCL
x
cc
4 x K
LI,
X k k fJ1
W � a °
nW �scc
CS ami. N
Q W I
F— ... p
W ul
w
w ~
D O [to
U W
3 yt W
W
S
O �.1
d
J d
W
"Us J
WW w
0O p W W W w W W W W W W W N x N
x Go 44 W Z tNi7 yyy�N�y�{cc � K W W 4Ir
ia X MN IR N fi3= N Y Vl '� t/f z N'Z O
44 44 w ca
WJWMWZh
N
rnx
CID
M e_a
W
to y
46 n U! iA "tom t" u �rS th a�
w
Ww 4D
04,
t/!
to VWS Wy tf
RIM t)Irm NUMBER- `/%X'7 PMX OF--IL
r
Y
sw ° d
3 t ,� d a
O d oc .J
d5 aul
Oo
i
r ul
Ul
711
v71
�= IA a �►
r
U
w d
v$
WW �
Z y 9G d
ul
alt
°bt c ti
d
A G`1 N S�
ift
CCN m
IA�
a
i
d
r
d5
O� '4ta
tYb Y
Ps t�i� tY1 ttf Y
06
s y p Y r
s1 Y to s
ul
s
Wx
CG
�Uyrt►
04
ti.+^ ffift
+-
Ul
loft
ift
in
io
d il4 yx Z
0 0 -A <
NO
Ctti � �, � Y � •� u► #
fit-.
r 10 .� go
10,
si
fp 1t �
4