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HomeMy WebLinkAbout07-103~:: ~.- -. ,F., ~. .. I ~. ;~ '~~ >~ ~ t- ~. ~.~Q~.IAITY U!~' .I~t.iT7E, STATE QF GAL#F~RNlA ]~t~~}' •1 *~ . __ 1 ®7 ~ _ 3 _ ~~!~ Resolufion No. RESOLUTION OF THE BOARD TO SUPERVISORS OF THE COUNTY OF BUTTE SPECIFYING THAT TAXES RESULTING FROM ESCAPED ASSESSMENT BE PRORATED PURSUANT TO SECTION 531.2 (c) OF THE CALIFORNIA REVENUE AND TAXATION CODE WHEREAS, in accordance with section 531.2 (b) of the California Revenue and Taxation Code, if real property escaped assessment as the result of an unrecorded change in ownership or change in control, the assessor shall appraise the property as of the date of transfer and enroll the difference in taxable value for each of the subsequent years on the secured roll. WHEREAS, pursuant to section 531.2 (b) of the California Revenue and Taxation Code, if prior to the date of the assessment the property which escaped assessment has been transferred or conveyed to a bona fide purchaser for value, the escaped assessment shall be entered on the unsecured roll in the name of the person who would have been the assessee in the year in which it escaped assessment. WHEREAS, section 531.2 (c) of the California Revenue and Taxation Code provides that taxes resulting from escaped assessments shall be prorated only if the Board of Supervisors of a county has adopted a resolution specifying that taxes shall be prorated pursuant to paragraphs (2) to (5), inclusive, of the section 531.2 (c). NOW THEREFORE, BE IT RESOLVED by the Butte County Board of Supervisors that, pursuant to section 531.2 (c) of the California Revenue and Taxation Code, the assessor shall prorate taxes resulting from escaped assessments between: (A) The person who would have been the assessee if the change in ownership had not occurred. (B) The person who purchased the property. PASSED AND ADOPTED by the Board of Supervisors of the County of Butte, State of California, on the 12~' day of June 2007, by the following votes: AYES: Supervisors Connelly, Kirk, Josiassen, Yamaguchi, and Chair Dolan NOES: -Atone - ABSENT:None NOT VOTING:None (` .~ -- JAI~TE DOL N, Chair Bute County Board of Supervisors ATTEST: - -./ PAUL McINTOSH Chief Administrat' e Officer and Clerly~f the~oay~i of Supervisors By:~~~~~~1~~~fn'~j~.