HomeMy WebLinkAboutMINUTES - 07101990 - 1.116 TO: BOARD OF SUPERVISORS
FROM: ALFRED P. LOMELI , TREASURER-TAX COLLECTOR Contra
Costa
DATE: JUNE 25 , 1990 County
SUBJECT: REQUEST FOR ABATEMENT OF TAX PENALTY
GARY RANA, PARCEL NUMBER 220-230-022
SPECIFIC REQUEST(S) OR RECOMMENDATION(S) & BACKGROUND AND JUSTIFICATION
RECOMMENDED ACTION
J
Deny abatement of first installment secured tax penalty, fiscal
year 1989-90 , parcel no. 220-230-022 .
REASON FOR RECOMMENDATION AND BACKGROUND
Mr. Gary Rana purchased the property at 3158 Blackhawk Meadow
Drive, Danville, CA (APN 220-230-022) July 28 , 1989 from Susan
Harris. The 1989-90 assessment roll from which the tax bills are
prepared, is required by law to list the owner of record as of the
lien date, March 1 , 1989 . The 1989=90 . tax bills were mailed in
September, 1989 to Jerry &Susan Harris, assessed owners on March 1 ,
1989.
Mr. Rana is requesting abatement of penalty due to non-receipt
of the tax bill. Although it is quite possible he may not have
received a tax bill , it is the owner' s responsibility to know when
taxes are due and pay them. Reference is hereby made to Section
2610. 5 of the R & T Code which states in part, "Failure to receive
a tax bill shall not relieve the lien of taxes , nor shall it prevent
the imposition of penalties Furthermore, in the Rana's
"Proration to Close of Escrow" statement, a credit of $1 ,065 .38 was
given to the Ranas to cover the taxes for the month of July, 1989 ,
which were the liability of the former owners. The title company
was acknowledging that the Ranas were indeed liable for the 1989-90
taxes and were collecting $1 ,065.38 from the former owner and giving
it to the Ranas to include with their share of payment.
Mr. Rana is also disputing legal ownership on March 1, 1989.
It was not until July 28 , 1989, when: Susan Harris, former owner,
signed a "Preliminary Ownership Change Report" stating Jerry L. Harris
was deceased, that the Assessor was aware of a change. The statement
was not a legal transfer document, but it did indicate a death had
occurred.
CONTINUED ON ATTACHMENT: YES
RECOMMENDATION OF COUNTY ADMINISTRATOR RECO ENDATION OF BOARD COMMITTEE
APPROVE OTHER
SIGNATURES)
ACTION OF BOARD ON JUL ID lqqn
APPROVED AS RECOMMENDED OTHER
VOTE OF SUPERVISORS
UNANIMOUS (ABSENT ) I HEREBY CERTIFY THAT THIS IS A TRUE
AYES: NOES: AND CORRECT COPY OF AN ACTION TAKEN
ABSENT: ABSTAIN: AND ENTERED ON THE MINUTES OF THE BOARD
OF SUPERVISORS ON THE DATE SHOWN.
CC: County Assessor ATTESTED JUL 10 1990
County AdministratorPh
ga#chebr, Olen of the Board of
County Counsel Suppryiso s and 991!fity mi stl
County Treasurer-Tax Collector
M882/7-88 BY DEPUTY