HomeMy WebLinkAboutRESOLUTIONS - 01011981 - 1981-982 4
BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA
Re: Assessment Roll Charges RESOLUTION NO.
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
By �� PASSED ON AUG
Joe a, Assistant Assessor unanimously by t e Supery sons
present.
When r aired by law, consented
to b e County Co se
Depu" `�
--sage 1 of
CERTIFIED COPY
I certify that this is a fall, true & correct copy of
the original document which is on file in any office,
Copies: Auditor and that it was passed & adopted by the Board of
Supervisors of Contra Costa County, California, on
Assessor -May the date shown. ATTEST: J. R. OLSSON, County
Tax Collector C.11 k &ex-officio Clerk o said Board of Supervisors,
' eD ty Clerk.
AUG 2 5 1981
rInt_.,, .. n ......................
A 4042 12/80
RESOUrrION NUMBER
r e
CORRECTIONS,- Article I a:pter 2 (Sections 4831-4844)
Section Description Penalty Interest Counsel
4531 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 4531 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)
551 Assessor's failure to enroll No No No
531 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(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
S31.S Incorrect business -inventory exemption allowed
due to erroneous information No Yes(5506) No
If assessee knew information erroneous Yes(5504) Yes(S506) No
531.6 Escaped real property - failure of assessee to
terminate homeowner exemption No Yes(5506) No
(Add escape under 533. 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
S) on property acquired by exempt owners
6) on overassessments determined by audit
PENALTIES - Article 2 Chapter 3 (Section. 501-507)
463 Late filing or failure to file property statement - No
(100.
10 of A.V. unreported)
482 Late filing or failure to file Ownershi Change _ _ No
Statement ($100 or 10a of current taxes
ARBITRARY ASSESSMENTS - 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 Fraudulent acts colusion, causing escape of.
Yes(S504) Yes(S506) No
tangible property
PENAL ASSESSMENTS - Article 3 Chapter (5501-507)
504 25% penalty added to assessments made under S02 - - No
and 503
S06 Interest added at rate of l' per month - No
1jn
W <� tlo �'
0 0-1
tXyt
H-
CIO
if
Z W„ W Z CEJ b z p b
WX
iJ
-ile Y q� 0 i> Q W � 4S
w.jw r Ci tIf twuj ll tn U) tf! V! to
OT
o w+ C1 F- . F- E U3 d5 df <D
W s } #1S d3
cc cr cr
s
► d
it00 coo 00
HHS s
d"
w d
r
3l 4i tJ}t/f+bEEt�ttt W m ui
W _
CL
cr
it
QQ
at 0
C z o o wCL
:C
!-rte o a
IL
1 2 of a
tri x x � W w
x
}
x al
JUl
`IG
`
+�
Ix
cr
00
VIE
tJ f'r tit) ^'
z { CJ LCA CIAU.
0-0
C.
y t? cY
w W w tx' Ku u t
e +v 3 u► < i t7 vs : sc tX5 lo- vs a W< .. W a w C
aW+ w w i �t vWi x 4` rWn ` yr .� w a `g a+ y svrr tct!
LP 4C
W.Jwxwxt-
yy��
F
Cw...4!'^' � -..., l
r 1)
15-
w r ta- u) r to ! 7 ►"-
{i
111'1 ~
R -liTION NUMB"� _ 'AGE OF
Lt7
cr, C
60 cr per,
all
ui
yr (I! {? w t!1
cn
cis
45
wx cr
Ix
ZW
}U c�
a t�
S�+� �W
_ . wtht/Sd#Jw i�G W C
i � a a
Ca 11
Y
S.
�' w iycy w cxs U `9 x w z
x W x m
W
W
�� w , ��' � . �,
CG cr
r 2it
d p
Y W
U �
w _
ca �
X
F-
� •a ,g
vi _ tt1 - t fit 9 va
(10
Ul
00
m COO
7Cw ul
� L _ 7
_Y/ r W W y�G�.. W W �p ' Uy'
�►! ® s^ w N
4L z cn< VC! ,n it w nt ilS W� o f � ty�/ty
C,
* W {
w..iwlwzw t
Lp
41C43D
41ra t5 �n ` yi cc-
M 9 Or— w 00
00
yr rj 6A ttl W
w ,t Q
OF_
Lo
a� o i 4 ply 00 Go Cs' b C
Ad
W z ; w
0 00�,( j
anF W + Z Z Z
t W t1! 0 d 2 �_ C7 C>
=
-'l' ' c�i v ca u cy
W W
U i3 co d5 (15 cc co CO dj W
(wr 55: iX
dab
y s z w (XJ U� Cao Gam'
H
z _ _
Oy vi?
2W�y J
WujNdt9W 4 W W
dw wW W W N
Ix cc 0: Ir d
a
WW W
ir
'� Z N GL
wx W W
WLo
x 0-
c�-
dW c� cr. w cCc
Ali
CieW
C:x
at us
W a
h _ ° a
LL-
L� a
20. co
CW!? a tl W
ci 450
2 9 N v7 D�
: (�Y) E's, `Ya l(1 ro
w
V) y y ..�
O4 O y ru.,)( `) W W p W W (} W Yt `j
O a W W N �(yy uM `vi W� Wan d aid *7q y .J 0 Ir
+" .'� N$ ,,( y Q OJ i7Y +� r y to 4 y,q y-i 11 J W W 4
w: W W 2 t V y s y 2 .3C N z y 2' -^ y Z' {3' y
w ��. < K N i a •c
cn
W-J w x W az 5--
U):3 t#,.4,—X
rs (V) +
m
4. +
tXi F„ C r as
cl
01
yJ 49
zi itcch
d