Special Notice / Hearing: None__
Vote Required: Majority
To: Honorable Board of Supervisors
From: John D. Nibbelin, County Attorney
Subject: Correction of Property Tax Rolls Pursuant to sections 4831, et seq., of the Revenue and Taxation Code
RECOMMENDATION:
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Approve corrections to the identified tax rolls and corresponding tax refunds.
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BACKGROUND:
Revenue and Taxation Code sections 4831, et seq., allow for the correction of clerical, descriptive and tax roll errors or incorrect entries. Over the course of any year, it is not uncommon to uncover some errors among the tens of thousands of assessments made by the Assessor. The errors may be caused by defects or delays in information or descriptions provided by assessees, recently discovered economic or historical information, duplication of assessments or simple clerical or mathematical errors by the assessee or the Assessor, or both. Incorrect tax roll entries may also result from processing delays, such as when the Assessor is awaiting resolution of disputed legal issues through litigation. When the correction to the tax roll involves a refund, correction, or cancellation of taxes in excess of $50,000.00, approval of the Board of Supervisors is required for that correction.
DISCUSSION:
The Assessor and Controller have identified one enrolled assessment that requires corrections to be approved by the Board of Supervisors. Attachment A to this memorandum lists the name of the taxpayer and the property address, the reason for the corrections, the amounts of the corrections, as well as the Roll Change number. Board approval of these corrections is evidenced by the execution of the Roll Correction form by the Board President on behalf of the Board of Supervisors.
FISCAL IMPACT:
The total fiscal impact is a reduction to the tax roll of $226,163.65 in 2021. Refunds of $229,100.68 will issue for the 2021 tax year.