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File #: 22-656    Version: 1 Name:
Type: Memo Status: Passed
File created: 8/18/2022 Departments: COUNTY ATTORNEY
On agenda: 9/13/2022 Final action: 9/13/2022
Title: Approve corrections to the identified tax rolls and corresponding tax refunds.
Attachments: 1. 20220913_att_RollCorrections.pdf

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




Approve corrections to the identified tax rolls and corresponding tax refunds.




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.



The Assessor and Controller have identified twelve enrolled assessments that require corrections to be approved by the Board of Supervisors. Attachment A to this memorandum lists the names of the taxpayers and the property addresses, the reasons for the corrections, the amounts of the corrections, as well as the Roll Change numbers.  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.



The total fiscal impact is a reduction to the tax roll of $343,143.14 in 2018, $211,040.50 in 2019, $884,618.95 in 2020, and $1,310,278.63 in 2021. Refunds will issue for $379,836.30 for the 2018 tax year, $225,077.76 for the 2019 tax year, $925,760.23 for the 2020 tax year, and $1,091,247.57 for the 2021 tax year.