HomeMy WebLinkAboutRESOLUTIONS - 09092004 - 71-177 IN THE BOARD OF SUPERVISORS
OF
CONTRA COSTA COUNTY, STATE',OF CALIFORNIA
In the Matter of Changes }
of the Assessment Roll } RESOLUTION NO. 71/177
of Contra. Costa. County }
}
WHEREAS, the County Assessor having filed with this Board requests
for correction oferroneous 'assessments, said requests having been consented
to by the sri a4sterse County Counsel,
NOW, THEREFORE, BE IT RESOLVED that the County Auditor is
authorized to correct the following assessments:
For the Fiscal Year 196 - 19f6U
It has been ascertained by audit of the assessee c s records
that the assessee failed to report accurately taxable 'tangible' prop-
erty to the extent thatthisfailure 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,
F""TETE, it has been ascertained by audit of the assessee's
books of accountor other papers that there has been a> defect of
description or ,clerical error of the assesses in his property state-
ment or in tither information or records furnished by the assesses
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 4B31.5 of
the Revenue and Taxation ' Cade; further, such error caused the assessor
to erroneously allow business inventory exemption and, therefore,
an escaped assessment in the amount of the portion of the exemption
incorrectly allowed because of suoh erroneous or incorrect information
submitted by the taxpayer should be entered as escaped assessment
pursuant to Section 53 ,.5 of the Revenue and Taxation Code together
with interest on taxes pursuant to Section 506 of the Revenue and
Taxation Cade. And, in aoeordanee with Section 533 of the Revenue
R. d. SEATCN
Assistant Assessor
Page 1 of 2
RES OLUTI H 140. 71/177
and..:Ta eition .Gide the asises'sed values err ne�busl r>illegally
assessed should' be offset against the proposed escaped assesavient
for the same, tam Year; and, if such values exceedthe proposIad',
escaped assessment for the same gear, tete asse580x► has notified
the assesses that hs may file a claim for Cancellation orrefund _
as provided' by Sections 4986 or 5096 of the Revenua and Taxation
Crede.,
FUI119R, the assessor peti.tians the Board; of Supervisors to
authorize the Auditor to maks. such entries effective as if entered
December 1 70sxxasmucla as the assessor has heretofvra been
unable to complete valid procedures vhi h were requested and would
have been completed by that d,ats
In Code Area 79096 Parcel So, 133-170-0,4, Giayton Valley
Lumber and. Building Materials, Ina. , 'should have 11 entered the
following
Class QriglUal Carreeted Amount Pertinentof Assessed Assessed. of everue & T Ution
Property Value value G...n s �eeti ems
Pars Prop 4,590 3,260 -1-3 3Q 463l4� Corr ec ti.on
1mPs 3,160 .3,99 � �3� 5314A 8scaped assort;
Bus Inv -��, p -3,11313 •5 Sscapedssmt 5€ S
Net Offset ,.
17
533
Asses-see, has been n.atif'ied.
hereby con.<ent to the above
cnax ,s an: sarreti.cns:
zi- TON JOHN h. C USM., County Counsel
Assistant ,Assessor
>,
Copies to; Assessor (Mrs. fettle) Deputy
:auditor
Tax Collector
ADOPTED by the Board thi s16th day of Jjar ch, 1971.
Page 2 of 2
R-EIS }LUTION `N,, . 71/17