HomeMy WebLinkAboutRESOLUTIONS - 01011981 - 1981-985 BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA
Re: Assessment Roll Changes RESOLUTION NO.
The Contra 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 snake the addition, correction and/or
cancellation to the assessment roll(s) as indicated.
Requested by Assessor
By ti- PASSED ON AUG 1981
oe u a, Ass stant Assessor , unanimously- by the upery sora
present.
When rered by law, consented
to by County Counsel
putt' Page 1 of
Copies: Auditor CERTIFIED COPY
Assessor Mal T certify that this,is a full, true arc correct copy of
Tax Collector .the original document which is on file in my,.offlce,
and that it was passed & adopted by the Berard of
Supervisors of Contra Costa County, coffornia, on
the date shown. ATTEST: J. R. OLSSON, County
Cl(rk &ex-officio Cler of said Board of supervisors,
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RESOLUTION NUMBER '''
CORRECTIONS - Article 1 dpter 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) escapees
2) Auditor may transfer entry to secured roll
4531.5 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 mny - -
be transferred to unsecured
ESCAPES - Article 4 Chapter 3 (Section S31-538)
531 Assessor's failure to enroll No No No
531 Assessee's failure to file property statement Yes(S463) Yes(S506) No
531.1 Incorrect exemption
Assessor's error No No No ,
Assessee's error - unknown to him No Yes(SS06) No ,
Assessee's error - knowledge of error Yes(SSO4) 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(SS06) No
If failure was willful or fraudulent Yes(S504) Yes(S506) No
531.4 Escaped business property - inaccurate statement No Yes(S506) No
If inaccurate statement willful or fraudulent Yes(SSO4) Yes(SS06) No
S31.5 Incorrect business inventory exemption allowed
due to erroneous information No Yes(SS06) No
If assessee knew information erroneous Yes(S504) Yes(SS06) 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(S504) Yes(S506) No
Penalty and .interest forgiven if property conveyed
to bona fide purchaser between lien date and July 1
S32 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 1Chapter 4 (Sections 4955-4994)
4955 Cancels uncollected delinquent penalties, cost, - Yes
redemption penalty, interest or redemption fee due
to Assessor's error 6T 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 Tien 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. rM-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 ASSESSMENTS - Article 3 Chapter 3 (Sections S01-S07)
SO1 Failure to furnish information No Yes(S506) No
Estimate and assess the property
502 Concealment of tangible personal property . Ycs(SSO4) Yes(S506) No
Assess on discovery
S03 Fraudulent act, colusion, causing escape of,
tangible property Yes(S504) Yes(S506) No
MAL ASSESSMENTS - Article 3 Chapter (55£11-507)
504 25. penalty added to assessments made under S02 - - No
and 503
506 Interest added at rate of It per month - - No
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