HomeMy WebLinkAbout70-068WHER~AS, it is the desire of this Board that certain frinctions
i.nvolved in the process of correcting the assessment roll be trans-
ferred from this Board to designated county officers pursuant to
Section 4804 of the California Revenue and Ta~cation Code.
NOW, THEREFORE, BE-TT 12ESOLV'EA by the Board of Supervisors
of the County of Butte, that;
1.. The Covnty Assessor is hereby authorized to perform
on behalf o~ the Board, the acts required or authorized
to be performed by the Board under Revenue and Taxation
Code 5ections:
(a} 4835 or 4985 regarding all cox~ections or cancel-
lations resulting from er~ors of the Assessor.
(b}• 4986 sub-section (1) Cc), {1) (d), (2) (a) and
(2) Cb).
(c) 5096 sub-section (c) and (d).
2. The County Auditor is hereby authorized°to perform on
behalf of the Board, the ac~s required or authorized
;to be performed by the Board under Revenue and Taxation
Code Sections:
(a) 4835 or 4985 regarding corrections or cancellations
resulting from errors of the Auditor.
(b) 4836.5, /~986 sub-section (1) (a}, (1) (e) and
(1) (f).
(c) 4990 when the roll is in the custody of the Auditor.
(d) 5026, 5062, 5071 and 5096 sub-section (e).
Distribution:`~~~ L
Assessor c~ w ~.-
Auditor (~~ ~
Tax Co~.~ector
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RESOLUTION TRANSFERRZNG FUNCTI0~1S
• RELATING TO THE CORRECTION OF THE
ASSESSNIENT ROLL
3. The County Tax Collector is:'hereby authorized to`
perform on behalf of the Board, a11 acts required
or authorized to be per£ormed by th e Board unde~
Revenue and Taxations Code Section:
(a) 4839;1, 4991, ~992 and 4994. Before per-
forming said acts, the Tax Collector sha11
obtain the advice of the County Counsel.
(b) 4985 regarding cancellations resulting from
errors of the Tax Collector,
(c) ~990 when the roll is in the custody of the'
Tax Collectoro
4. The Coun~y Assessor, Auditor or Tax Collector may
perform on behalf of the Boardy the acts required
or authorized to be perfarmed by ~he Board under
Revenue and Taxation Code Sections 4986 sub-section
(1)(b) and 5096 sub-section (b),provided9 no such
acts sha11 be performed without the written consent
of County Counsel.
BE IT FURTFiER RESOLVED that whenever the County Assessor or
the County Auditor performs on behalf af the Board, the acts
required or authoxized to be performed by the Board under Revenue
and Taxations Code Sectfon ~835A ne shall give notice of an
Assessee's right to request a~hearing before the Board if such
notice is required under 5ection 483b. If either such officer
receives a timely written request for a hearing, he shall forward
the request to the C~erk of the Board and take no further aetim '
until the Board announces its decision and makes its ordex,
B~ ~T ~URTHER R~SOLV~~ that each officer designa~ed herein
shall~ except ~o~ matters subject ~o hearings under Sections 4914,
4923 or 4836, submit a weekly recap of any final ac~ions which
he intends to take pursuant ~o ~his resolution. Said recap
shall be filed with the County C~erk by Thu~~day noon and shall
shaw the assessee, parcel or account number and nature and extent
of the action to be taken. The offzcer fi~ing such a recap may
take the proposed action if he does not receive notice t~t by
the tollowing Thursday noon the Board desires to review the matter.
No such matter shall be called for review by the Board unless a
ma~ority of the Board concur that a review is desired. Wnenever
a majority does so concur, the Clerk shall promp~~y so notify the
affected officer in writing unless the officer and the Board meet
to discuss the matter on the day of the reques~. The decisio n of the
Board on any such matter is final.
BE IT FURTHER RESOLVED tha~ no correction sha11 be made on
the ro11 or delinquent ro~l by the Auditor pursuant to Artzcle I,
Chapter 2 of Division 1 Part 9 of the Revenue and Taxa~ion Code
without the writ~en consent of the County Counsel.
BE IT FURTHER R~SOLVED that copies o~ this resolution be
forwarded to the Assessor, Auditor, Tax coiie~~o~ and County Clerk.
PASSED AND AI)OPTED by the Board of Supervisors of the County '
of Butte, State of Cali~ornia this 5th day of May , 1970,
by the following vote:
AYES: Supervisors Howsden, Maxon, McKillop, Reynolds and Chaxrman Dunaway;
NOES : None
ABSENT: None ~j
~ "~ ~
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0. E. DUNAWAY, C airman o t
Butte County Board of ;
Supervisors
ATTEST: ~~
CLARK A. NELSON, Coun~y Clerk
and.ex-officio Clerk of th.e
Board of Supervisors
,
BY~-~i~-~-c~~f'~~-~Z ~~~-r~_
I herebj~ waive the requirement of written consent by County
Counsel to all cance~lations and new entries made pursuant to
Revenue and Taxation Code Secti.on 4986 sub-sections (1)(a), (1)(c),
(1}(d), (1)(e) and (1)(f). :
DA TED :
DANIEL V . B LACKSTOCIC
Butte County Counsel
j{ ~ / J
By % , ~~^~ \