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HomeMy WebLinkAboutRESOLUTIONS - 09092004 - 71-077 IN THE BOARD OF SUPERVISORS OF CONTRA COSTA COU'NT'Y, STATE OF CALIFORNIA In the Matter of Changes } of the Assessment Roll } RESOLUTION' NO, 71/77 of Contra Costa County j } WHEREAS, the County Assessor having filed with this Board requests for correction of erroneous assessments, said requests having been consented to by the County Counsel NOW, THEREFORE, BE IT RESOLVED that the County Auditor is authorized to correct the following assessments; For the Fiscal Year 19 6-xxzXb6;L 1970-71 It has been ascertained by auditofthe asseseee' s records that the asseSSee c itted to report the cost of personal property accurately to the extent that this omission caused the assessor not to assess the property or to assess it at a lower valuation than he would have centered upon the roll were the cost reported accsurately ' th+ereforep 'that portion of the property as to which the cost was inaccurately reported should be entered on the roll as escaped: assesaman—t pursuant to ;lection 531.3 of the California Revenue and Taxation Cods and all entries made pursuant to the above 'cited section should have added to the tax thereon interest in: accordance with Section 506 of the Revenue and Taxation Code; and, FC2?TMM, it has been ascertained by audit of the assessee 's books of account or other papers that there has been a defect of description or clerical error of the asses.see in his property statement or in other information or records furnished by the assesses which caused the assessor to not allow a» busi.ne,ss inventory exemption, thereby assessing taxable tangible property at' a substan. tially higher valuation than he would have entered on the rale.' had the information been correctly furnished; therefore.. such error on the roll should be corrected in 'accordance with section 4831,5 with business inventory exemption allowed pursuant to Section. 21.9 of the Revenue and Taxation Code; and, in accordance with Section 533 of the Revenue and Taxation Code, the assessed values erroneously or illegally assessed should be offset against the proposed escaped assessment for the same 'year. ea on, ::ass stent Xsaggeor cc Assessor (G. Giese) Page 1 of 2 Auditor Tax Collector RESQL TION NO. 71/77 The following eaaaed >asaes�nenta andlcr ac�rreot ons should be entered on the unseeured roll.- Guy oll.Guy F. Atkinson Company dba Willamette Iran & <Steel Co 14 `fest 0 ange Ave. Via. San Frandi tao„ Calif. Assessed valuation w personal property Code '08001-8089 19664*67 16,970 08001-8090 1967-68 14'870 08001-8091 1968-69 4#670 08001-3636 1969-70'; Personal 'Prop. 4+963 Lees B.1. Ex, 20$21 Wet Taxable 'value 2j,109 08001-3637 1970-71 Personal 'Prop,. $42o670 less B.I. FrX. s�Cl Iet Taxable Value HC`E: Assessee has been notified of the increase and their rights of appeal.' Dennison ManufaeLuringCo c/o Tax Dept, 30th Howard at. FrakIO&a , Mass, ,stewed valuation W personal property Code 08009-2003 197:0-71 Personal Prop. 3,5*880 Less B.I.' :t. 413 Not Taxable VsLl e 1 330267 WO:TE* Assessee has 'waived equalisation hearing. I hereby consent to the oorreo- tions and ohanges in the above resolutions. JOHN B. GTAUSU# County Counsel 00 :+ - By Baton Deputy ssistan.t Assessor Adopted b7 the Oard the s day Of &hy Y Page 2 of 2