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COUNTY OF SAN MATEOInter-Departmental Correspondence |
County Counsel |
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DATE: |
April 25, 2002 |
BOARD MEETING DATE: |
April 30, 2002 |
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TO: |
Honorable Board of Supervisors |
FROM: |
Thomas F. Casey III, County Counsel |
SUBJECT: |
Correction of Property Tax Roll: APNs 026-350-070/090 (retired parcels) and 026-350-130 (new parcel) |
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Recommendation |
Approve changes to the 2000-2001 tax roll to reflect a deletion of assessments against two retired parcels (APNs 026-350-070/090) that were combined to form a new parcel (APN 026-350-130) against which an assessment was also made. |
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Background |
For the 2000-2001 tax year, the two retired parcels referenced above, which are located at 350 Beach Road, in Burlingame, were consolidated into a new parcel. The Assessor made an assessment against both the new and the retired parcels, resulting in a double assessment on the Beach Road property. The property owner has paid the assessment against the new parcel and seeks a correction of the tax roll to delete the assessments against the retired parcels. |
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Discussion |
Pursuant to section 4831 of the Revenue & Taxation Code, which allows for corrections to the tax roll, the Assessor=s Office proposes to delete the erroneously issued assessments against the retired parcels. |
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Vision Alignment |
The implementation of this proposal will further commitments and assist in achieving goals set forth in the County=s Shared Vision 2010 report. Specifically, this proposal implements the commitment of providing Aresponsive, effective, and collaborative government.@ Similarly, the instant proposal will help the County to achieve the goal of ensuring that A[g]overnment decisions are based on a careful consideration of future impact, rather than temporary relief or immediate gain.@ |
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Fiscal Impact |
Because the property owner has paid property taxes on the new parcel, the instant proposal has no fiscal impact |