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HomeMy WebLinkAboutRESOLUTIONS - 09092004 - 71-005 ......................................... ...................................................... IN THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, STATE OF CALIFORNIA In the Matter of Changes of the Assessment Roll RESOLUTION NO. 71/5 of Contra Costa County WHEREAS, the County Assessor having filed with this Board requests for correction of erroneous assessments, said requests having been consented tobythe'101 1 11 " 1 Idammovi County Counsel; NOW, THEREFORE, BE IT RESOLVED that the County Auditor is authorized to correct the following assessments: For the Fiscal Year 11970-71 It has been ascertained from the assessment roll and frca records in the assessor's office that taxes have been levied or charged erroneously or illegally for the reasons as stated below; and, therefore, pursuant to the Revenue and Taxation Code, Section 4986 (1) (d), the following uncollected tax, penaltyj, or costs heretofore or hereafter levied or charged., should be cancelled in whole or in part on the following asseemnent: Code 01000 - Assessment No. 2323, J. D. Donlon and Peter Donlon are erroneously assessed for improvements with assessed valuation of $280 sinoe the improveawats did not exist on the lien date; therefores this assessment should be cancelled. lfjelied���� R. R'E-SOLUTION NO. 71/15 cc: Assessor (G. Giese) Page 1 of 4 Auditor — Tax Collector ............ 11111.1......I.............................................. ............................................... It has been ascertained by the assessor from axe audit of the assesses ts, books. of account or other papers that there has been a defect of' description or clerical error of the assessee, in his property statement or in other information or. records furnished to the as.s�6,4,nor which caused the assessor to assess personal pro- perty ro perty.wblch shouldnot have been assessed or to assess it at a substantiallyI higher valuation than he would have I eatered on the roll If the inforstation had been correctly furnished; and, there- fore,, pursuant to the Revenue and Taxation Code* Section 4831.5,v the tables I sor certifies to the auditor that the following *Orrections Should be made on the assessment roll: Code 09000 Assessment W0, 2597, Dr, Ion B. Johnston is assessed for personalprol Derty with assessed valuationof *840 and improves'. e,nts of This is sa erroneous assesofteat sizes licaused eouipment was reported in error and misclassified as im- provements.' m- pro I ve I meats.. Theraforep this assessment should be aorre.0 ted to show 11 '. perscri pa roperty *040"and lAppovMA nts $220., resulting in a reduction of $610 &Sss I$zed valuation* Code 62037 - -Assessment No. 2082, Rodeo F=terprises, Ino, Is assessed for personal 'property with assessed valuation of *7 870 and improvements 'of $750, with businosal. inventory ex*xption of $2003k* This is an err I oneous as I sessment since both consigner and the taxpayer reported and were assessed for a portion of the - , consigned inventory* Therefore, this Assessment should be correated to shy personalproperty *7 *530 and: ixvrbvemonts ,$7with ,:b Sizes$ inventory exemption of $1.,9320, resulting in a reduction of $238. R. U. 3 atons ;ass star As-ses$or RESOLUTTON NO, 71/15 Page 2 of FU3 for the 1968-69 fiscal Year. Code 08001 - AsSassment o- 3100, erg ntha I tin are Ctapany,v Div. of Bltra. Corporation and Owens Publiossctiox� are erroneously 440essed for' p+esreonal propert t with asses sed va].us W tion af' 5: 8C :sines' ass�eassea dec .ared equipment whf+sTa has ' also been. lkssoessed to the leasingsxcssps AY" therefC�rB, this <assxesss�e�t should be corrected to .zero value* Code 09000 - asses nt No. 22.5, Dan& Corporat ono et al is erroneously assessed for personal property with assessed valuation of �' see as sessee reported ooxxoignssd irezter� for a location which was out or businessa prior to 'lien date, Therefore this aa�sessra�ent should be oorreatss,� to ahoy personal proper g 3, resulting iln a reduat on of 160 as9�ss�ssesd value. Code 73€3 8 _ sssa�sss s"�nt No* 22161 Stanley J. Donahue and George. J, s�IBrien s ,�rros s�.� aa�ease� fs�r personil property with assessed valuation of %400 si»oe both lessee and 14,11sor' have raport d and boonassessed icor a p©r�Ion of the equip ent TherefOre thin assessment should be corrected to ShO per0ona proper 90170s, resulting in a_ reduction of .313assessed Val: Us- tion. s- t ion. RESOLlITIO NO. 71/5 Page of 'FURTHER, for the 1967-68 fiscal yoart code 0<)000 - Assessment No. 2109, Dans, Corporation, et al, is erroneous l assessed for personal Pr ;with assses�s�ad valuation of 9€0 since assesses 'reported oonsied 3nventor'r for a location wh ch was' ossxt` of business prior to the lien' date. Thererore this assessment Should be corrected to ;show; personal property ,$1.0, resulting in a reduotion of 110 Assessed valuation - code 49000 - sseasstnent No. 27 2, Theodere -T. Clements is erroneously*,; aaBe9ased for;,personal property with a�sr�+sssod valuati+cn of $5,0,930 since 'both lessee and lesffsor have reported and been assessed for a portion of the equipatsnt. Therefore this assess - xent should' be_sorrocted to show personal property resulting in 'a reduction of $150 assessed valuation* Code»' 100130 -, Assessment So* 20180 Wilbur H Fesrd is erroneously ago.e�ased for peraonal Prapot ry with asseased valuatim' of 5,� since3 both lessee and 100or have reportod send been as Seas ed for a portion of they eghlpment. Thorefore this sasarsan�- Ident should be. 4orr,sete to show 'pers� ai! preapert r 696 rasulting �s in 'a raducat on of 0assessed valuation* 2 hereby consent tea the corree- tions and changes in the above' revolutions, JOHN B. OLILU 3'Vii', County Counsel r£ rrrshrww- .: ,r/ t # 4ea cin, Assistant Assessor Deputy Adopted by the Board this, .. day of ��-�d�-�� , i;� 4 t ESOLTYTION NO 71/' Page of