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HomeMy WebLinkAboutMINUTES - 07131993 - 1.118 THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA Adopted this Order on July 13, 1993 by the following vote : AYES: Supervisors Powers, Smith, Bishop, McPeak, Torlakson NOES: None ABSENT: None ABSTAIN: None SUBJECT: REFUND OF OVERPAYMENT OF TRANSFER TAX The County Recorder, having advised that funds to cover the payment of the Documentary Transfer Taxes when recording certain grant deeds have deposited in excess of the amount required under law, and having requested that the County Audi tor--.:Cont roller be authorized to issue warrants refunding the following amounts: Northwestern Title Company 1801 N. California Blvd. Walnut Creek CA 94596 Escrow: 809517 RE: deed Series #92-299818 $170. 50 Old Republic Title 659 Main St. Martinez, CA 94553 Escrow: 146499 RE: deed Series #92-157265 34,100.50 Joseph Benjamin Jones 1498 Bonita Rd. San Pablo CA 94804 RE: deed Series #91-29569 209.00 Fidelity National Title 3065 Richmond Parkway, #100 Richmond CA 94806 - Escrow: 453602 RE: deeds Series #93-11900 35.75 #93-11901 Tony and Marie Sartori 2311 Spaulding Ave. Berkeley CA 94703 RE: deed Series #93-2952 130 .90 Tony Zorich P.O. Box 1427 Lafayette CA 94549 , RE: deed Series #93-27791 193.60 Gerald Scatena P.O. Box 59' Diablo CA 94529 RE: deed Series #92-299818 284 .90 IT IS HEREBY ORDERED that the County Auditor-Controller is AUTHORIZED to issue warrants in the amounts and to the parties listed above. I hereby certify that this is a true and correct copy of QC: Recorder an action taken and entered on the minutes of trig , Auditor Boare of Supervise on tIdate Shown. ATTESTED: PHIL B HELOR lerk of the Board Of supe rs nd qpunty Administrator 12222&�!Deputy vE as R NO. A DEMAND 'ttl CCC on the Treasury of the COUNTY OF CONTRA COST, `,ode Bye STATE OF CALIFORNIA „ DATE JarviaT:4z 11., 1993 Northwestern Title Company NAME (LAST) (FIRST) IMPORTANT . 1801 N. California Blvd. #101 See Instructions on Reverse Side AODRESS t- Walnut Creek, CA 94596 CITY, STATE ZIP CODE For the sum of One-hundred seventy dollars and------ ---- 50- Donors $ 170.50 As itemized below: DATE DESCRIPTION AMOUNT 4-10-92 Overpayment of Transfer Tax with regard to Series No. 92-87709. $ 170.50 Tax paid was $341.00, based on the amount of concurrent refinance of $310,000.00. Tax that should have been paid is half-the original amount, because the almunt of interest transferred on the deed was only a 50% interest. Additionally, see attached letter from the Contra Costa County Recorder's Office. I The undersigned under the penalty of perjury states: That the above claim and the items as therein set out are true and correct: that no part thereof has been heretofore paid, and that the amount therein is justly.du 'a d that the sa�* pr�esented�within one year after the last item thereof has accrued. Signed `— vENbOR NO: Received, Accepted, and Expenditure Authorized DEPARTMENT HEAD OR CHIEF DEPUTY I UN.N INVOICE 1 1 UN 01 t. ACCOUNT ENCUMBRANCE PA NO. P C YMEN ANOU ... .. T1Xi4tX AMOUNT _ DISCOUNTASK TtON ` ; I SUN.NO. INVOICE DATE DESCRIPTION FUNOJORt. ACCOUNT E14CUMORAOICE N0. JP/CJ#PAYMENT AMOYNT TAXA■lt ►YOURT TAtKJQPTtQN ACTIVITY F DISCOUNT - i sum NO. INVOICE OATS DESCRIPTION FUND ORS. ACCOUNT CRCUMtRANCE NO. PJC ►AYMENT AMOUNT I I t •TAXAti[ AMOUNT TA iN O►TIOR ACTIVITY SPEC Ftt4 014 i P. 02 a Stephen L.Weer . office Contra:of the Recorder � r O>ur.ryPecord2r 730 Las Juntas StreetCosta Barbara Chambers P.O. Box 350 Ass•st3ril Couny N40rasr Mamnez, California 94553 County (415)646-2360 f.a l Michael E. Williams 302 Sun Stream Ct. Danville Ca 94506 October 13, 1992 Dear Mr . Williams: I am in receipt of your demand and letter dated Sept. 23r 1992 regarding your recording of April. 10 , 1992 . In trying to reconstruct the transaction it appears the following happened. Your title company offered the documents for recordation at ,8:00 a.m. on April - 10th and the recording clerk questioned. transfer tax as there was no indication that this transaction was exempt from transfer tax or was a gift. It appears the document was resubmitted at 2:00 p.m. with transfer. .tax affixed. The document clearly states that for "valuable consideration" Loren and Yvonne Thompson deeded their 50% interest in the property. Value does not necessarily mean monetary value--it can be the value of the property which the party is acquiring or releasing . The assessor ' s office would not determine transfer tax or the applicability of it; they determine .reassessment. The recorder ' s office has the duty of administering and collecting the transfer tax. In this case it does appear that too much tax was collected. The transfer tax would only be based on 50% of the value as only 1/2 of the parties deeded off. Transfer tax based on 50% of $310,000 would be $170.50. I would entertain a demand to the treasury from Northwestern Title, along with copies of the re-recocded deed and a letter of explanation for $170.50 . Northwestern Title would have to submit the demand as they were the party who originally paid us. We would nor- refund the $20.00 penalty for not submitting a preliminary change of ownership report because at the time of recordation, the preliminary change of ownership. report was not presented with the document or it was not complete and was returned to the title company at the time of recordation. The code requires the transferee to sign the document,, not an agent For the transferee. Sincerely, Barbara Chambers ;;::.::.�`,i?;;i;1i3f)i;ili�?If,.3i::iNiti ii.li;� 's •e .. ,,. . ,• DEMAND VENDOR N0. A C on the Treasury of the -_ 14� COUNTY OF CONTRA COSTA March 3, 1993 STATE OF CALIFORNIA DATE Pre-.ented By: OLD REPUBLIC TITLE COMPANY IMPORTANT NAME (LAST) (FIRST) . See Instructions on Reverse Side 659 MAIN STREET ADDkESS MARTINEZ, CA 94553 ' ZIP CODE CITU, STATE L THIRTY FOUR THOUSAND ONE HUNDRED AND NO/100*********** For the sum of Dollars $ 34,100.00 As itemized below:_ _ — AMOUN DATE DESCRIPTION -- _ — _ __ _ 6-22-92 Documentary Transfer Tax was charged_to Contra Costa County be- $34,100.0 cause a Certificate of Acceptance was not executed or attached me of Recording. Deed is being re—record d to the Grant Deed at ti with Certificate of Acceptance attached. The undersigned tinder the penalty of perjury states: That the above claim 1 dthe due itedm that therein set out e tinted wanhin rre that no part thereof has been heretofore paid, and that the amount therein is List y � d Republic is Ti 1e Company year after tile. last itemthereof has accrued. Signed Branch Manage VENDOR NC. Received, Accepted , and Expenditure Authorized DEPARTMENT HEAD OR CHIEF DEPUTY ACC 4) CUM R N0. P C + P YMEN, AMOU U 1IE ACTIVITY CC. DISCOUNT X L OUN TS TION ...,.,,........ .. .:...:�.. .... :..... .. :: �. .. :. .:... RANO[ .�... ... � �'��� �� �� /ORt. ACCOUNT [NCUMS NO P/C Ion SUN SUN.NO INYOICt DATE DISCOUNT TAXABLE AMOUNT TASK OPTION ACTIVITY ' ::.. :.. .. .:.:....::::::::::::::.:: ;::::> ::=i::::::;::;s::::;:::;;:.:'::r:.>:::::i�::.:::::;;.;:.::.::::::>;::i:::>+.....:... NC[ X0. P/C PAYM[NT AMO .,... ..:.:::. ..,.: .::.::....:.:::::............ .. ...... ....:.:.:... f .:<: .>;:: ::;:::;:>;:>;;;>��;-;:::�:CS::;:::>;;;�><:';.:;:;�;:5:�;is�»:<�:;:�;�.;,:::�:>;s:�::::................ . fUMO 011 t. ACCOUNT [NGUM . . . ..... ..... i���������� OLtCRI TION SUN NO. INVale pATL DISCOUNT •TAXABLE AMOUNT TASK OPTION ACTIVITY SPEC. FLS S , ?S: 1 ..................................... 7777...c.... 7/771 .......................................... - ........ .......... ........ .. ... ... . VENDOR NO. A/C I)EMAND on the Treasury of the COUNTY 011' CONTRA COSTA 4-1-93 ;"!Ode By STATE- OF CALIFORNIA DATE JOSEPH BENJAMIN JONES NAME (LAST) (FIRST) 1498 Bonita Rd. IMPORTANT ADDRESS See Instructions on Reverse side San Pablo CA 9480A CITY, STATE ZIP CODE For the sum of Two hundred. and nine and xx/100 Dollars $ 209.00 As itemized below: DATE DESCRIPTION AMOUNT 2-2-91 no tax due--should have been "gift"--have returned 209.00 property to original- '-p-a-r-ty The undersigned under the penalty of perjury states: That the above claim and the items s herein set out are true and correct that no part thereof has been heretofore paid, and that the amount therein is justly e, a t e same is presented within one year after the last item thereof has accrued. Sig- VENDOR NO. Received, Accepted, and Expenditure Authorized DEPARTMENT HEAD OR CHIEF—DEPUTY ... ........... INVO CE DATE IP 1 UND/044, ACCOUN] _EWCU_*_5_*ANC E-7 PAYWE_N_f__AMOUNT I AMOUI SK OPTI ONI ACTIVITY SPEC. FIL .............. i ...... A A EPEC. 03.-V DISCOUNT .......... INVOICE DATE OESCRIPTIOX ........ WORS. ACCOUNT ENCUMBRANCE NO. P/C PAYMENT AMOUNT A . . . . . . . . . . . . . . . . . . . . "ITT ""CUN T ......... TAx,-t r A" UNT SX OPTION ACT VITY ...... DISCOUNT ...........— sum 11110-1 INVOICE OAT[I pElCRIPTiON ---------------------------- FUND ORS. A I CCOU14T 9NCU,MON A CE NO. PC f PAYMENT AMOUNT • TAXASLE AMOUNT ACTIVITY SPEC. FLO$ 01 Sc ou N T C D 15 Rev-10/77) ......... ..... ..... ...... VENDOR NO. A Yr DEMAND 4 4 D on the Treasury of the COUNTY OF CONI'IkA:COSTA.- Made Bv: STATE OF CALIFORNIA DATE April 21, 1993 Fidelity National Title Insurance Company '93 2 I i2 ; NAME (LAST) (FIRST) IMPORTANT 3065 Richmond Parkway, Suite 102 See Instructions on Reverse Side DDRESS ARichmond, CA 94806 1, CITY, STATE ZIP CODE ThirtyFive and 75/100---------------------------- 35.75 For the sum of Dollars $ As itemized below: DATE DESCRIPTION AMOUNT Transfer Tax charged was $25.85 on a deed from Mincolla/Taylor 1/14/93 and should have been_ . based. on the consideration—given for_a_tata . $15-0— of 1540of $10.45 1/14/93 Transfer Tax charges was $25.85 on a deed from Goldie/Taylor and 20.35 uld have been bnsi-d_On the considerationgiven for 2- tatal of $5.50 The undersigned under the penalty of perjury states: That the above claim and the items as therein set out are true and correc) that no part thereof has been heretofore paid, and that the amount therein is justly due, and that the same is presented within one year after the last item thereof has accrued. Fidelity N 'onal Title Insurance Co. by Signed Sharia Rush, Escrow Officer VENDOR No. Received, Accepted , and Expenditure Authoriz d . DEPARTMENT HEAD OR CHIEF DEPUTY INVOICE DATEI I UI I U ORO. CCOUNT CUM R M N0.JP/CJ, P YMEN AMOUNT t . AXAOL[ AMOUU TASk JOPTIONJ ACTIVITY OPEC. FLOS. DISCOUNT10 ' I t i tUY.N0. INVOICE DAT[ DESCRIPTION FUND/ORO. ACCOUNT .ENCUMORANCE N0. P/C I PAYMENT AMOUNT J t •TAXAtl[ AMOUNT TASK OPTION ACTIVITY OItCOUNT 0 t SUM NO. INVOICE DAT[ DESCRIPTION FUND ORO. ACCOUNT .[NCUMORANCE N0. P C ' PAYMENT AMOUNT i •TAXASL[ AMOUNT Tk OPTION ACTIVITY ISPEC. FLSS DISCOUNT .. 1 ........... 1 ev. D15 R 1 0TT DEMAND VENDOR N0. Alt on the Treasury of the COUNTY OF CONTRA COSTA Presented By//:. STATE OF CALIFC•RNIA DATE << ry `�QrT�Df �bii u �' /nQC. 9— NAME (LAST) (FIRST)' IMPORTANT - (f e See Instructions on Reverse Side ADDFESS --'dc AQ CITY, STATE ZIP CODE . 121"ollars 9 O For the sum of © $ L D. As itemized below: DATE DESCRIPTION AMOUNT The undersigned under the pedalty of perstates: That the above claim and the items as therein set out are true and correct; that no part thereof has been heretofore paid, and that the amount therein is justly due, and that the same is presented within une year after the last item thereof has accrued. Q Signed JA VENDOR No. Received, Accepted , and Expenditure Authorized DEPARTMENT HEAD OR CHIEF DEPUTY 1 ACCOU CUN R N N0. P C # P YY[hi AMOUNT 1 ... ..... .:......:.: :::..:;:5':: :»;>:.::.;::>�;:::< o>::;>:»;:;;:;;:;>::5�`::;;`:2::;::i:�:':;::5':>::::::::;•:a AxA L NOUN FLt T tK OPTION ACTIVITY 6PCC. l. 01l000MT 1 1 tUY. N0. INVOICE DATE DESCRIPTION FUND/ORS. ACCOUNT ENCUYSRANCE N0. P/C + PAYMENT AMOUNT J . . . � ' DISCOUNT:: : ::::::: TAX TASK 0PTIONACTIVITY .:: .; . ...::. ::: UNT - I :`;...' ....::......<' S::: ;:>:< ->:.>::<: ;;>:;:•>:;:;>:>::::.> :::: < ::•:.� SUM NO. INVOIC DAT[ DESCRIPTION FUND ORS. ACCOUNT ENCUNSRANCE N0.JP/Cl, PAYMENT AMOUNT I P . F S DISCOUNT •TAItASIt AMOUNT TASK OPTION ACTIVITY S [C Lt I I D15 Rev. 7/77) DEMAND YEk44R NO. A G q D ' on the Treasury of the —t_3 COUNTY OF CONTRA COSTA ! j asented By: STATE OF CALIFORNIA DATE BIZ icti AME (I AST) (FIRST) IMPORTANT ODFE 99 PV ��Xa 7 See Instructions on Reverse Side ITY, STATE ° ZIP CODE For the sum of OiL �K�G�i2Et! /�/�Y/7j" t� ,G� 4ol'o Dollars $ itemized below DATE DESCRIPTION AMOUNT 0WA1 C 0/n,66 SIX 41774.c ZI -V C7 ... �""J�r(GY ���la',G F3/ f/���W G� f7�'rff�.L�J �/��4/ V� ✓�� i The undersigned under the penalty of perjury states: That the above claim and the items as therein set out are true and correct; of at no part thereof has been heretofore paid, and that the amount therein is justly due, and th t 59fhe - presented within one !ar after the last item thereof has accrued. Signed VENDOR NO. Received, Accepted, and Expenditure Authorized DEPARTMENT HEAD OR CHIEF DEPUTY No IAlempyCCOUNT C M R M N0.JP/CJ P YM N. AMOUNT 1 NVOi XL AMOUNT ACTIVITY! ( Y e [ !. C. F(_ss. Is D eauN T i 1 � I i IN,NO. INVOICE OAT[ OEiCRIPTION FUND/ORi. ACCOUNT [NCUNDRANCE N0. JP/C_ PAY ME MT AMOUNT tAX♦ I - - IL[ AMOUNT T T AfK OP ION ACTIVITY DISCOUNT O 7 4 I , I , i IM NO. INVOICE DATt DESCRIPTION FUND ORi. ACCOUNT [NCUMIRANCE NO.JP/C t PAYMENT AMOUNT I t •T XA A •l[ A MOUN7 T OPT Ai K ON ACTIVITY ISP CC.[C. FL4 ) S 0 UN SC 0 T I t 4 t5 Rev. i ( T/7 VENDOR NO A C DEMAND 14 4� L u on the Treasury of the COON' Y O (--'ON'I'RA (cOST'A FY' STATF' OF CALIFORNIA DATE GERALD W. SCATENA NAME (LAST) IF I RST) IN1110R"TANT P.O. BOX 59 See Instructions on Reverse Side ADDRESS Diablo CA 94529 CITY, STATE ZIP CODE For the sum of two hundred ei.ghty-- four and 90/100 ._____ Dollars $ 284.90 As itemized below: DATE DESCRIPTION AMOUNT 11-12-92 release of security interest--exempt from transfer to 284.90 per R & T 11921 _. _...__ The undersigned under the penalty of perjury states: That the above claim and the items a therein set out are true and correct, that no part thereof has been heretofore paid, and that the amount therein is justly e, a at )e same is presented within one year after the last item thereof has accrued. Signed VENDOR No. Received, Accepted , and Expenditure Authorized DEPARTMENT HEAD OR CHIEF DEPUTY I SUN.No INVOICE IP IO UND/ORS. ACCOUNT ENCUNSRANC NO. P/C PAYMENT AMOUNT AXASL[ AMOUNT T AS OPTION A T C 1 ITS 18P EC! F EC LSl. DISCOUNT SCO NT U 1 1 1 tum.NO. INVOICE DAT[ DESCRIPTION FUND/ORS. ACCOUNT ENCUMBRANCE NO. P/C + PAYMENT AMOUNT r 1 I A CTIVI TAXAS L[ AMOUR OPTION TABK 7 T DISCOUNT ou T I SUM N0. INVOICE DAT[ DESCRIPTION FUND/0"G. ACCOUNT [NCUMSRANCE NO. P/C ' PAYMENT AMOUNT . , DI CouNT- TAXA L[ AMOUNTTASKOPTION ACTIVITY SPEC. FLSS D15 Rev.'10/77) i 10/ 71