HomeMy WebLinkAboutRESOLUTIONS - 06031986 - 86-319 THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA
Adopted this Order on June 3 , 1986 by the following vote:
AYES: Supervisors Fanden , McPeak, Schroder , Torlakson , Powers ,
NOES: None.
ABSENT: None.
RESOLUTION NO . 86/319
ABSTAIN: None .
SUBJECT: Revenue and Taxation Code Section 483 (b) Automatic Abatement )
of Penalty for Failure to File a Change of Ownership Statement )
WHEREAS, if there is a failure to file a change of ownership statement
within the time required by the Revenue and Taxation Code, the Assessee
shall be subject to the penalty provided by such Code.
WHEREAS, the Assessee may file with the Board of Supervisors written
application for abatement of the penalty no later than 60 days after the
date on which the Assessee was notified of the penalty.
WHEREAS, approximately 660 property owners were sent penalty notices,
60 of which filed with the Board of Supervisors written application for
abatement of the penalty within the 60 day filing period.
WHEREAS, Section 483 (b) of the Revenue and Taxation Code provides for
automatic abatement of such penalties upon adoption of a Resolution
authorizing such automatic abatement for taxpayers timely filing
applications for abatement.
THEREFORE, be . it by the Board resolved that such penalties shall be
abated for any Assessee who has or hereafter does file for abatement within
the 60 day filing period and who files the change of ownership statement
with the Assessor no later than 60 days after the date on which the
Assessee was notified of the penalty.
1 hereby certify that this Is a true and correct copy of
an action taken and entered on the minutes of the
Board of Supervis, rs on the date shown.
ATTESTED: g�`
PHIL BA HELOR, Clerk of the Board
of Supervisors and County Administrator
By Deputy
cc County Adr?inis-trator
Assessor
RESOLUTION 110 . 86/319