HomeMy WebLinkAboutRESOLUTIONS - 09092004 - 71-145 IN THE BOARD OF SUPERVISORS
OF
CONTRA COSTA COUNTY, STATE OF CALIFORNIA
In the Matter of Changes }
of the Assessment Roll } RESOLUTION NO. 71/145
of Contra Costa County }
}
WHEREAS, the County Assessor having filed with this Board requests
tsar 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 190(a.7- 19(df?8; 1968-69
1969-70p* & 1970-71
1
It ,has been ascertained by audit of the assessee's records
that the aslsessee failed to report accurately taxable tangible> prop-
erty to the extent that this failure caused the assessor not to assess
the property or to assess it at a lower valuation than he would have
entered: on the roll if the property had been reported accurately;
therefore, that portion of the ,'property inaccurately reported 'should
be assessed as escaped assessment pursuant to Section 531.4 of the
Revenue and Taxation Code; and interest on taxes thereon should be
added in accordance with Section 506 of the Revenue and Taxation
Code* and,
FURTIM, it has been ascertained by audit of the assesseers
books of account or other papers, that there has been a defect of
description or clerical error of the assessee in hip property state-
ment ar in other information or records furnished .by the asses'see
which caused the assessor to assess taxable tangible property at a
substantially higher valuation than he would_have entered on the roll
had, the information been: correctly furnished, therefore, such 'error
on the roll should be corrected in accordance with. Section 4831.5 of
the Revenue and Taxation Code, and, in accordance with Section, 53'3
of the Revenue and Taxation Code, the assessed values erroneously or
illegally assessed should be offset against, the proposed escaped
assessment for the same tam year; and, if such values exceed the
proposed escaped assessment for the same ,year, the assessor has noti-
fied the assess€ee that he may file a claim for cancellation or refund
as provided' by Sections 4986 or 5096 of the Revenue and Taxation Crede.
--$WON
Assistant Assessor
Page l of 2
RBSOLUTION NO. 71/145
' FiTIMR the agss$sor pe it.ione the Board of $upervisQrs toauthorize the Auditor to make -such entrieb Offset ve as if enter ad
December 31'„ 1910, nasmuch as theasses car has heretefor
a eeh
unable to COMPlete valid prooedures whi.elt were requested and would''
have been completed by that date.
In. Tax date Area 7001, Parcel No. 0 3-fl50'"O€�l, assessed to
Jr hna Manville Products Corp.,, should. have entered thereon the
following eseaped assess tints and./or 'correctilono
For the TaxGlassOriginal > Corrected Amount
Fiscal Rate Of Assessed Asasssed of pertinent
year Area F.roper,tax Vilue Value R&T, pec 9.
1967-66 860v4yrs Prop � 94070 � . 63,864 -37,210 4631.5
Net Offset �, £ ,�3.C31, 1Q +19: 0 531-W 506
0 -533
1968.6.9 86:004 Pers Prop 394470 50 +4 MO 5311-40- 506
Imp$' 1006&.650 1,()3 ,920 - Q �3z.
Not Offset - 2 050 533
1969-70 07401 Pers Prop 405A001 ,550 ' 404750 531.4; 506
Turps }1310,320 1,Q823� - 8 8 4$3 .5
Met 'Offset fw 533
1970-71 07001 , laps Prop
481,s320 , bQ +60#240 531.4; 506
<f . 5,9 0 i,171,12a $ 1.
Net Offset 33
The Aasees$e has 'been nat fled Of the, lescaped assessments.
I .hereby consent to Itheabove
changes and/or oorreets.cns:
` 0 SWONJ011N B. , auut Counsel
Assistant .Assessor
£fir
Pdty
copies to: AsSeszor `(Mrs. Kettle)
�udlitt�r
Tax Collector
AMPTED by the Board' this 2nd i day' of March, 1971,
Page 2 of
RESOLUTION NO« 71A45