HomeMy WebLinkAbout82-059RESOLUTION TRANS~ERR~NG FUNCTION3 RELATZNG
TO THE CORRECTION OF THE ASSESSMENT ROLL
WHEREAS, it is the desire of this Board that certain
functions involved in the process of ~orrecting the assessment rall
be transferred from this Board to designated County officers pursuanr
to Section 480~ of the California Reveue and Taxation Code,
NOW, THEREFORE, BE IT RESOLVED by the Board of Supervisors
of the County of Butte, that:
1. The County Assessor is hereby authorized to perform
on behalf of the Board, the acts required or authorized
to be performed by the Board under Revenue and
Taxation Code Sections:
(a) 4835 or 4985 subsections (a) and (b) regarding
a11 corrections or cancellations resulting from
errors of the Assessor;
(b) 48~0 subsections (a) and (b}, and 4986 subsections
(a)(2), (a)(4}, (a)(7) and (b);
(c) 5096 subsections (c), (d), (e) and (g);
2. The County Auditor is hereby authorized to perform on
behalf ot the Board, the acts required or authorized
to be performed by the Board under Revenue and
Taxation Code Sections:
(a) 4832.1, 4836.5 and 498b subsections (a)(1),
(a)(2), (a)(3), (a)(5) and (a)(6);
(b) 4986.3;
(c) 4990 when the roZl is in the custody of the
Auditor;
(d) 502b, 5052 and 5071;
(e) 5095 subsection (f).
3. The County Tax Collector is hereby authorized to
perform on behalf of the Board all acts required or
authorized to be performed by the Board under Reveune
and Taxation Code Sections:
(a) 4839.1;
(b) 4946 regarding cancellations resulting from
errors of the Tax Collector;
(c) 4985 subsection (a) and 4985.,2 subsection {a);
(d) 4990 when the roll is in the custody of the Tax
Collector.
4. The County Auditor or Tax Col~ector may perform on
behalf of the Board, the acts required or authorized
to be performed by the Soard under Revenue and
Taxation Code Section 5096 subsections (a) and (b).
BE IT FURTHER RESOLVED that whenever a request is made to
the Auditor, Assessor, or Tax Coilector to perform any act requested
or authorized by this resolution, the applicable County agency sha11
proceed to investigate and decide the matter pursuant to reasonably
acceptable methods. After reaching a decision on the matter, the
applicable County agency sha11 prepare a recap setting forth the
intended action to be taken by the CounCy agency and the applicable
sections of the Revenue and TaxaCion Code which authorize such
actions. The tecap shall then be sent to t~e County Counsel for
approval. Upon authorization from County Counsel, the acts provided
for herein shall be performed.
BE iT FURTHER RESOLVED that the Countq Auditor record each
act performed hereunder.
BE IT FURTHER RESOLVED that no acts authorized herein
sha11 be performed without the written consent of County Counsel.
BE IT FURTHE~ RESOLVED rhar copies of this resolution be
forwarded to the Assessor, Auditor, Tax Collector and County Clerk.
PASSED AND ABOPTEB by the Board of Supervisors of the
County of Butte, State of California this 6th day of A~ri1 ~ 1~82t
by rhe following vote:
AYES: Supervisors Do1an, Fulton, Moseley, Saraceni and Chairman
wheeler
NOES: None
NOT VD'~ING: None
ABSENT: None
~
L WHEELER, Chairman o the
Bo of Supervisors
ATTEST:
CLARK A. NELSON, County Clerk and
ex-officio Clerk of the Board