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HomeMy WebLinkAboutMINUTES - 09131994 - 1.155 n Correspondence for September 13, 1994 Page 2 1.155 CLAIMS received August 29, 1994, filed by C. Gulley, Tax Manager, USAir, 2345 Crystal Drive, Arlington,VA 22227, for refunds of property taxes filed for fiscal years 1987-1988 through 1990- 1991. ***REFERRED TO TREASURER-TAX COLLECTOR, ASSESSOR AND COUNTY COUNSEL 1.156 LETTER dated September 8, 1994, from Tom Powers, Chair, Board of Supervisors, 100 - 37th Street,Room 270,Richmond 94805,to President,Browning Ferris Industries,on the Keller Canyon Landfill tipping fees. ***REFERRED TO DIRECTOR, GROWTH MANAGEMENT AND ECONOMIC DEVELOPMENT AGENCY 1.157 LETTER dated August 4, 1994,from S. Garaventa, Sr.,President,Garaventa Enterprises, P.O. Box 5397,Concord 94524, advising that the company is developing a transfer station to serve Central and East Contra Costa County, is entering into an agreement with Potrero Hills Landfill, Inc., and West Contra Costa Sanitary Landfill, and is applying for a rate of$41.50 per ton at the gate of the transfer station, subject to the approval of the City of Pittsburg. ***REFERRED TO DIRECTOR, GROWTH MANAGEMENT AND ECONOMIC DEVELOPMENT AGENCY FOR REPORT ON SEPTEMBER 27, 1994. 1.158 LETTER dated September 7, 1994, from M. Green, Superintendent, Byron Union School District, 14401 Byron Highway, Byron 94514, requesting that consideration be given to inclusion in the Alberts II General Plan Amendment a requirement for the developer(s)of residential property within the subject area to fully mitigate the effect of such development upon the School District. ***REFERRED TO COMMUNITY DEVELOPMENT DIRECTOR 'hereby certify that this is a true and correct copy of an action taken and entered on the minutes of the Board of Suon the date shown. ATTESTED 'L, a t,A ►may R11L BATCI 1ELOR, Clerk of the Board of Supervisors and county Administrator gy Deputy cc: Correspondents Fire Chief, Contra Costa County Fire Protection District Health Services Director Public Works Director Social Service Director Community Development Director County Counsel Treasurer-Tax Collector Assessor Director, Growth Management and Economic Development Agency USAir RECEIVE® M 2 91994 CLERK ASSESSMENT APPEALS BOARD CONTRA COSTA CO. 2345 Crystal Drive Arlington.VA 22227 August 24, 1994 Ms. Peggy Gray Clerk Contra Costa County Assessment Appeals Board County Administration Building 651 Pine Street, Room 106 Martinez, CA 94553 Re: Refund Claims Dear Sir: Enclosed please find executed refund claims and copies of bills paid for the following: Company Tax Year Pacific Southwest Airlines 1987-88 (USAir, Inc. as successor in interest) USAir, Inc. 1988-89 USAir, Inc. 1989-90 USAir, Inc. 1990-91 If you require further information, please contact the undersigned or Julian B. Decyk, Esq. of Paul, Hastings, Janofsky & Walker, 555 South Flower Street, 23rd Floor, Los Angeles, CA 90071-2300. Your cooperation is appreciated. Sincerely, Charles B. Gulley Tax Manager CBG:msg Enclosures RECEIVED AUG 2 91994 CLERK ASSESSMENT APPEALS BOARD CONTRA COSTA CO. CLAIM FOR REFUND TO: Board of Supervisors, County of Contra Costa The undersigned, as Assistant Treasurer of USAir, Inc. ("USAir") , the Claimant herein ("Claimant") , hereby makes this Claim for Refund ("Claim") of taxes on behalf of itself and on behalf of Pacific Southwest Airlines (PSA) , to which Claimant is successor in interest, pursuant to California Revenue and Taxation Code Section 5097 and demands that the Board of Supervisors make its order directing the Controller of said County to refund to Claimant the sum of $3, 343 . 58 in taxes levied as an escaped assessment for fiscal year 1987-88 during fiscal year 1990-91, plus interest thereon as provided under California Revenue and Taxation Code Sections 5150 and 5151 and attorney's fees as provided under Section 1988 of Title 42 of the United States Code. Claimant reserves the right to amend this Claim if the Assessor asserts a basis for valuation other than that used when the assessment was initially made. In support of said Claim the undersigned states: 1. Claimant is and at all times herein mentioned was a corporation duly organized and existing under the laws of the State 'of Delaware, with its principal place of business at Arlington, Virginia. 2. For the fiscal year 1990-91, the Assessor of Contra Costa County ("Assessor") made an assessment against PSA with respect to a property interest in said County which the Assessor described as a possessory interest in certain areas of the Buchanan Field Airport. 3 . On the basis of said assessment, taxes were levied on said property interest for said fiscal year in the sum of $5,537.94 and paid in full by PSA and USAir on or after August 29, 1990. Claimant is entitled to a refund of $3 ,343 . 58 of said taxes plus any additional amounts found to be erroneously collected, and interest and attorney's fees, on the basis of one or more of the grounds referenced below. a. PSA does not have a possessory interest in those areas at the Buchanan Field Airport (a) which it did not possess, (b) which it did not exclusively use, (c) in which it had no right to possession and/or (d) in which it had no right to exclusive use. These areas include, but are not limited to, landing areas and related facilities, such as runways and taxiways. In valuing a possessory interest under the capitalization method, the Assessor may not include as gross receipts 2 payments for use of areas of which Claimant does not have possession or exclusive use or a right to possession or exclusive use. b. Said assessment was improper and a nullity as a matter of law because the Assessor's application of California Revenue and Taxation Code Sections 60 and 61 to PSA violates the California Constitution. C. Said assessment violates California law and the California Constitution due to, among other things, the discriminatory treatment of PSA. d. Said assessment violates various provisions of Title 49 of the United States Code and the United States Constitution, due to, among other things, the Assessor's violation of the Anti-Head Tax Act, 49 U.S.C. Section 1513, and/or the discriminatory treatment of PSA. e. Said assessment violates various provisions of Title 42 of the United States Code, due to, among other things, the Assessor's violation of the Equal Protection, Due Process and/or Commerce Clauses of the United States Constitution. 3 4. No refund of said taxes, or any part thereof, has previously been made. 5. Claimant requests that the Board of Supervisors notify the undersigned in writing of its final determination. I declare under penalty of perjury of the laws of the State of California that the foregoing is true and correct. Dated: ( 2 , 1994 at Arlington, Virginia. USAir, I c. By: J "�� ames A. Hu tquist Assistant Treasurer 4 I RECEIVE® AUG 2 91994 CLERK ASSESSMENT APPEALS BOARD CONTRA COSTA CO. 0 5884IJ 708124—EEOQ 79111 (`0000 ( CONTRA COSTA COUNTY BILL NO. D(� SFC t•- I�TNO. TAX RATE AREA FIELD BOOK CALCULATION OF TAXES.OTHER CHARGES AND PENALTIES INFORMATIONCARD KEEP FOR YOUR RECORDS( COUNTYWIDE RATE AND RATE TAX AMOUNTno ` UNSECURED TAXES FOR FISCAL YEAR 1990-91 TAX FOR ALL TAXING AGENCIES 0((X(X 05588 ADD: VOTER APPROVED DEBT a TAXED VALUE RATE TAX AMOUNT SERVICE FOR:— LAN jIMPROVEMENTS jPR OPTY STMNT IMPS i PERSONAL PROPERTY PENALTY `i GROSS VALUE & TAX LESS:EXEMPTIONS ASEE REVERSE) NET VALUE &'TAX AR OWNER ' TOTAL RATE & NET TAX ' PACIFIC SOUTHWEST AIRLINES ESCAPED TAX 153 94 DBA PSA ADD LOCATION OTHER i DESC. LEVIES ETC. AND C f CHARGES z'MORE INFORMATION ON'REVERSE SIDE OF=THIS.CARD as 70TA1 AMOUNT--DUE 4 f ' APPLICATION FOR C•• C ';nf,r RECEIVED t :+ Apohi;3U0! ! V-w RNfNG: The apP,rcarir r. E�AUGG1994 Iv-mnietrar.on 9uilding. 651 r :7tr`,, s;iJUiY2NDan�S G';a c,erk °/ and dost mar,cd r:•I• ::tin j ^ � _ �CLERK ASSESSMENT APPEALS BOARD CONTRA COSTA CO. :4:_: h;r a roduetiln in a"essmont of the , rr.:c' y c As successor :c i'' ( * i r_L . : _F ,c i f i c S oil t h w:_ Ts ZESc Air, nes ve , Attn : Tax Dept . O: ti;l'•v uF OPER te: rr n ..::'tI o ! ;:or. nerc:il'Iidus' ial . fru. of ,Assess,-4,,, 1,:4 )o."o. HIS 4PPLIC.-.T<" %t REL -Encs,etceed<_ h. 'Ir t ,.ter. ` -erty r c ee in valut ssm;.nt:r:vlrcd to the pr:: a ir. -B v ,tir. :::L)n nt-j reC,^:ea oot . :cr. :e j not oca.r. u nv.:occur. X,, Xvi i� :g Fees a _ i:1c.,_ud;.,, A list of nrUr�-- r9 N,ithi:l.'.:Et ;Dunt/,wnicl'have)Occur.c, P. o°e;C epr.','car:'" iNTE=e9-ST C ' !PLICANT IN PROPERTY y ThF:.nriic?'1i L+'rs ❑ it -.ot the o.vner of C•e_-pmpert.j described at e -wrier's Name b. Owner's Addres3 c. The applicant has the following dt7scrited interest in the propert,,,or is 8. AUTHORIZATION OF AGENT: If the applicant will be reprbsented by an i,:gent please r t..a following: Agent's Name Julian B . Decyk Phone ( 213) 683-6000 Paul , Hastings , Janofsky & Walker Agent's Address: 555 South Flower Street , Los Angeles , CA 90071 Agent's relationship to Applicant Legal Counsel NOTE: If the applicant will be represented by an agent other than an attorney,or the spouse,parent or child of the applicant.a written auth- orization must be filed with the Board prior to the hearing. Il the applicant is a corporation, the agent's authorization must be signed by an officer of the corporation. 9. WRITTEN FINDINGS OF FACT: A notice of the Boards decision will be sent to you as a matter of course without charge.However,in addition to the written decision,written findings of fact will also be prepared but only upon your specif�c�equest made at this time or at any time before the hearing begins.There is a charge for findings of $10.00 per parcel. Findings of fact'tj ARE ❑ ARE NOT requested at this time. This request does not Include a transcript of the hearing. Consult the Board Rules if a transcript is desired. 10. DECLARATION: I declare under penalty of perjury that the foregoing is true and correct. Executed at Arlington , Virginia 9/14/90 O�xf�r}�i�L Date Signature If executed outside of California, attach a jurat by a notary pli ant ❑ Agent (check one) public or other official authorized to administer oaths. Printed Name of Person Signing J . M. Brady, Vice President — Taxes ' ..PLEASE NOTE. In order for your application to be a valid and acted upon by the Board, each o1 the applicable statements above must be completed fully. Please check the application to make sure that all information has been provided. -99 Sub- Y ' bed an swor to me this 14th day of September , 1990 . Aly Commiuion Expires 1/5/43 �� Not Publ c APPLICATION FOR CHANGED ASSESSMENT County of Cofillm Coats FILED Stat.of California For Clerks Use Only + Application filed for lien date March 1, 89. /tea �p s-so No. 90 -�89 Jct WARN/NG: The application must be filed with the Clerk of the Board of Supervisors Administration Building, 651 Pine Street. Room 106 Martinez, California 94553, CLERK ERK m5nSMF�lT APPEALS BOARD between JUL V 2NO and SEPTEMBER 15TH,for lien data MARCH 1 ST or mailed to CON t M COSTA EA the clerk and post marked no later than SEPTEMBER 15TH. Applicant hereby applies for a reduction in assessment of the property described below and in support thereof alleges as follows: 1. APPLICANTS NAME As successor to HOME PHONE BUS, PHONE USAir Inc . Pacific Southwest ( ) 1 (703 ) 418-5177 2. APPLICANTS ADDRESS Airlines 2345 Crystal Drive Attn: Tax Dept . , Arlin ton Virginia 22227 3. ADDRESS OR LOCATION OF PROPERTY 171 John Glenn Drive 4. DESCRIPTION OF PROPERTY O Single Family O Multiple 0 Commercial/Industrial O Personal Property O Vacant Land ib Other (Describe) Possessory Interest S. VALUATION Assessor's Parcel No. or Assessor's Full Value On Roll Applicant's opinion of Full Value Unsecured Bill Number 055884 523 ,407 -0- 6. FACTS RELIED ON TO SUPPORT THIS APPLICATION FOR REDUCTION: NOTE: The single tact that your faxes or value increased will not support this appeal and in the absence of other evidence will result in a denial. The Assessor's value,including inflationary adjustments,exceeds full value of the property being appraised: ( )At the time of sale or transfer. ( )At the time of completion of new construction. ( )Because the property has decreased in value. ( )Because of the supplemental assessment applied to the property. ( )As indicated on a valuation correction notice received outside the normal assessment period. ( )Because a change in ownership did not occur. ( Because new construction did not occur. ( X Other(explain): Landing Fees are not includible in possessory interest calculation. NOTE:A list of property transfers within the county,which have occurred within the preceding two-year period.is open to inspection at the assessors office to the applicant. 7. INTEREST OF APPLICANT IN PROPERTY: The Applican*is. O is not the owner of the property described above. If the applicant is not the owner answer the following questions: a. Owner's Name Phone b. Owner's Address c. The applicant has the following described interest in the property,or is affected by the assessment in the following manner: a. AUTHORIZATION OF AGENT: If the applicant will be represented by an agent please complete the following: Agent's Name Julian B . Decyk Phone (213) 683-6000 Paul , Hastings , Janofsky & Walker Agent's Address: 555 South Flower Street , Los Angeles , CA 90071 Agent's relationship to Applicant Legal Counsel NOTE: If the applicant will be represented by an agent other than an attorney,or the spouse,parent or child of the applicant,a written auth- orization must be filed with the Board prior to the hearing. If the applicant is a corporation, the agent's authorization must be signed by an officer of the corporation. 9, WRITTEN FINDINGS OF FACT: A notice of the Boards decision will be sent to you as a matter of course without charge.however,in addition tothe written decision,written findings of fact will also be prepared but only upon your specl"quest made at this time or at Rny time before the hearing begins.There is a charge for findings of$10.00 per parcel. Findings of fact`'EU'ARE O ARE NOT requested at this time. This request does not include a transcript of the hearing. Consult the Board Rules if a transcript is desired. 10. DECLARATION: I declare under penalty of perjury that the foregoing is true and correct. Executed at Arlington, Virginia 06WXiX Date 9/14/90 Signature r V I -- If executed outside of California, attach a jurat by a notary pli ant 13 Agent (cheek one) public or other official authorized to administer oaths. Person Signing Sr� Printed ofJ. M. Brad Vice President - Taxes of Po PLEASE NOTE: In order for your apptication to be a valid and acted upon by the Board, each of the applicable statements above must be completed fully. Please check the application to make sure that all information has been provided. 70— _5—g3 Sub r ' bed an swor to me this 14th day of September, 1990 . My Commission Expires 1/5/43 Not Publ c RECEIVE® AM 2 9 1994 CLERK ASSESSMENT AFS p ���"urJ+aRD CONTRA COS^?Co. CLAIM FOR REFUND TO: Board of Supervisors, County of Contra Costa The undersigned, as Assistant Treasurer of USAir, Inc. ("USAir") , the Claimant herein ("Claimant") , hereby makes this Claim for Refund ("Claim") of taxes pursuant to California Revenue and Taxation Code Section 5097 and demands that the Board of Supervisors make its order directing the Controller of said County to refund to Claimant the sum of $5, 115. 68 in taxes levied as an escaped assessment for fiscal year 1989-90 during fiscal year 1990- 91, plus interest thereon as provided under California Revenue and Taxation Code Sections 5150 and 5151 and attorney's fees as provided under Section 1988 of Title 42 of the United States Code. Claimant reserves the right to amend this Claim if the Assessor asserts a basis for valuation other than that used when the assessment was initially made. In support of said Claim the undersigned states: 1. Claimant is and at all times herein mentioned was a corporation duly organized and existing under the laws of the State of Delaware, with its principal place of business at Arlington, Virginia. 2. For the fiscal year 1990-91, the Assessor of Contra Costa County ("Assessor") made an assessment against Claimant with respect to a property interest in said County which the Assessor described as a possessory interest in certain areas of the Buchanan Field Airport. 3 . On the basis of said assessment, taxes were levied on said property interest for said fiscal year in the sum of $14, 267.76 and paid in full by USAir on or after August 29, 1990. Claimant is entitled to a refund of $5, 115. 68 of said taxes plus any additional amounts found to be erroneously collected, and interest and attorney's fees, on the basis of one or more of the grounds referenced below. a. Claimant does not have a possessory interest in those areas at the Buchanan Field Airport (a) which it did not possess, (b) which it did not exclusively use, (c) in which it had no right to possession and/or (d) in which it had no right to exclusive use. These areas include, but are not limited to, landing areas and related facilities, such as runways and taxiways. In valuing a possessory interest under the capitalization method, the Assessor may not include as gross receipts payments for use of areas of which Claimant does not have possession or exclusive use or a 2 - right to possession or exclusive use. b. No change in ownership occurred in the year asserted by the Assessor, and therefore, said assessment, based on a revaluation resulting from the alleged change, was improper. C. Said assessment was improper and a nullity as a matter of law because the Assessor's application of California Revenue and Taxation Code Sections 60 and 61 to Claimant violates the California Constitution. d. Said assessment violates California law and the California Constitution due to, among other things, the discriminatory treatment of Claimant. e. Said assessment violates various provisions of Title 49 of the United States Code and the United States Constitution, due to, among other things, the Assessor's violation of the Anti-Head Tax Act, 49 U.S.C. Section 1513, and/or the discriminatory treatment of Claimant. f. Said assessment violates various provisions of Title 42 of the United States Code, due to, _ 3 _ among other things, the Assessor's violation of the Equal Protection, Due Process and/or Commerce Clauses of the United States Constitution. g. All the grounds enumerated in the Complaint for Refund of Property Taxes filed on June 16, 1988 in the San Mateo County Superior Court, in the case entitled United Air Lines, Inc. , et al. v. The County of San Mateo, Case No. 330935 (some of which are set forth above) . 4 . No refund of said taxes, or any part thereof, has previously been made. 5. Claimant requests that the Board of Supervisors notify the undersigned in writing of its final determination. I declare under penalty of perjury of the laws of the State of California that the foregoing is true and correct. Dated: 8 - 2-3 , 1994 at Arlington, Virginia. USAir, Inc. By: 9A92 ames A. Hul quist Assistant Treasurer 4 - '= 0 3 0 1 1 0 708125-E000 79111 0000 C O N T R ..A C O S"T A C O U N T Y ' BILL NO �n SS FSS TNT NO.ITAX RATE AREA FIELD BOOK CALCULATION OF TAXES.OTHER CHARGES AND PENALTIES INFORMATION CARD (KEEP FOR YOUR RECORDS) COUNTYWIDE RATE AND RATE TAX AMOUN UNSECURED TAXES FOR FISCAL YEAR i Qqn-91TAX FOR ALL TAXING AGENCIES xI -xxx I 0361]L 0 ADD: VOTER APPROVED DEBT ' I TAXED VALUE RATE TAX AMOUNT SERVICE FOR: - LANDL IMPROVFMENTS PROPTY',ii MNT IMPS PERSONAL PROPERTY PENALTY � I GROSS VALUE & TAX LESS:EXEMPTIONS (SEE REVERSE) I � NET VALUE 8 TAX ' ' •''I ' TOTAL RATE & NET TAX I ' ' OWNER .. US 'AIR 'INC ESCAPED - TAX 28;2557t ``- DBA ADD US AIR AT.-.SUCH :F IELD ' LOCATION - 'Gn 3 ✓ OTHER i ' DESC. LEVIES ETC. BUCHANAN =FIELD AND CHARGES A2 5 517 6 , . MORE INFORMATION ON REVERSE SIDE OF THIS CARD. TOTAL'AMOUNT DUE APPLIC,1&4ON FOR CHANO.i-_- , I I M;�k 0 li Application filed for I,(:-' kVAR,1Y/lVG: The applicaiion must fie Mac'W.-j- 1:1m C.!04 .:.-5 riftol'fof.y' Adq?inistration Budding, 651 Pine Street. betweenJUI Y2NDanelSEP'EMBER 15V-t,.%,•; Me clerk Y(rnarAM'r. I.ap-,!:s;;for e, reduction In assessment of the property d-rt,.%,_.&,)J .;zs:�: o'.,. ?: ,t:Or: J1n;,<.! k.it:.r llic 5 ADDRESS rriv.-:. , Attn : Tax Dept . Arl OR Drive CiN OF (`=ROPERTY ._-:0 anlily n- t,rttltipfe 0 Commercial/Incluvria, Pos-ses6ory Interest or 'Assess C:'ii ,lumbe jL88/8:' 36110 h`?/90 3 g L,., o -7 1`0 0,;,:%P3RT TrilS APPLICATION i '3 -ED, sing;:-,jzci(M;.' ur nr valva increased SL —r ,c. .'!ationary?,1J;L;,,,ments,ex^­�.- '-ill v:-.-. At the i. c, Iraisfer. RECEIVED -1 --�nn. I th -:ip;w.':-.;,, --f ne.-�constru � !:iv p-- haft`,L-C : ;sp,,2 in v;;Iue. r. of the sul*i-;�ementai i:, I�ssment applied to the pro,­ -;j;c-atecl on a v�:z:.j.7tior corre-lion notice received outside . AUG 2 9 1994 Becaus,P,chpfi--) ir,c­;;n,*,:--b:,::) occur. not occur. CLERK ASSESSME T APPEALS BOARD Other(expla _, ng Fees are not CONTRA COSTA Co. i;:.n!.*: ;vithin the county,which have occurr. I b.. to fr ;!plicant r?-JT.;LEST ur' A PPLICAN-1 PAOPERTY" he r.pphcant L7' C2 i;;not the owner of the property described above. If t'-:i- _ ipl: a. Owner's Name b. Owner's Address c. The applicant has the following oescribed interest in the property, or is affected by the ass,-.-..;, 8. AUTHORIZATION OF AGENT: If the applicant will be represented by an agent please complete the following: Agent's Name Phone Julian B . Decyk ( 213) 683-6000 Paul, Hastings , Janofsky & Walker Agent's Address: 555 South Flower Street , Los Angeles , CA 90071 Agent's relationship to Applicant Legal Counsel NOTE.- If the applicant will be represented by an agent other than an attorney,or the spouse,parent or child of the applicant,a written auth- orization must be filed with the Board prior to the hearing. It the applicant is a corporation, the agent's authorization must be signed by an officer of the corporation. 9. WRITTEN FINDINGS OF FACT: A notice of the Boards decision will be sent to you as a matter of course without charge.However,in addition to the written decision,written findings of fact will also be prepared but only upon your specific request made at this time or at any time before the hearing begins.There is a charge for findings of $10.00 per parcel. Findings of fact M ARE 0 ARE NOT requested at this time. This request does not include a transcript of the hearing. Consult the Board Rules it a transcript is desired. 10. DECLARATION: I declare under penalty of perjury that the foregoing is true and correct. Executed at Arlington , Virginia Date 09/14/90 Signature If executed outside of California. attach a jurat by a notary XCI AP/ ,E!Ipant 0 Agent (check one) public or other official authorized to administer oaths- Printed Name J . m . Brady, Vice President - Taxes 96— � of Nrson Signing 2 ,�tLEi SENOTE`ln order for your application to be a valid and acted upon b.y the Board, each of the applicable statements above must be completed fully.Please check the application to make sure that a//information has been provided. Subscribe nd swo to I me this 14th day of September , 1990 . 'Mr Commission Expires 1/5/93 N ary u is _ Counfy of Contra Coate FILED 'r`'of COMMIS . for Cleft Use only y�s-yo Application filed for lien date March 14118. /R'AC SEP 1 81990 WARNING:Uu epp*stmn must he bled with the clerk of the Board or Supervisors No. A&Wnistration Building, 651 Pine Street, Room 106, Martinez Celiforms "553, between JUL V 2ND and SEPTEMBER f 57H,for lien date MARCH f ST or mWlvd to MOK ASSESSMENT APPEALS BOARD Vie dbrk and post marked no later Nan SEPTEMBER IS TH. Applicant hereby applies for a reduction in assessment of the property described below and in support thereof alleges as follows: 1. APPLICANTS NAME HOME PHONE BUS. PHONE USAir, Inc . 1 1 (703 ) 418-5177 Z. APPLICANTS ADDRESS 45 Crystal Drive , Attn: Tax Dept . , Arlington, Virginia 22227 3. ADDRESS OR LOCATION OF PROPERTY 171 John Glenn Drive- 4. DESCRIPTION OF PROPERTY O Single Family O Multiple O Commercial/Industrial O Personal Property O Vacant Land IOther(Dascribe) Possessory Interest S. VALUATION Asseesor's Parcel No.or Assessor's Full Value On Roll Applicant's opinion of Full Value Unsecured Bill Number -0- 036110 89/90 1 , 356,057 —0— 6. FACTS RELIED ON TO SUPPORT THIS APPLICATION FOR REDUCTION- NOTE. The single fact that your tares or value increased will not support this appeal and in the absence of other evidence will result in a denial. The Assessor's value,including inflationary adjustments,exceeds full value of the property being appraised: ( )At the time of sale or transfer. ( )At the time of completion of new construction. ( )Because the property has decreased in value. ( 1 Because of the supplemental assessment applied to the property. ( )As indicated on a valuation correction notice received outside the normal assessment period. ( )Because a change in ownership did not occur. ( )Because new construction did not occur. ( X Other(explain): Landing Fees are not includible in pnRRAAAnr3z intPrPRt calcu- NOTE:A list of property transfers within the County,which have occurred within the preceding two-year period,is open to inspection ph;10 n. assessor's office to the applicant. 7. INTEREST OF APPLICANT IN PROPERTY: The Applicant 111s,O is not the owner of the property described above. If the applicant Is not the owner answer the following questions a. Owner's Name Phone b. Owner's Address c. The applicant has the following described interest in the property,or is affected by the assessment in the following manner: 8. AUTHORIZATION OF AGENT: If the applicant will be represented by an agent please complete the following: Agent's Name Julian B. Decvk Phone (213) 683-6.000 Paul, Hastings , Janofsky & Walker Agent's Address: 555 South Flower Street , Los Angeles, CA 90071 Agent's relationship to Applicant Legal Counsel NOT[ If the applicant will be represented by an pent other than an attorney,or the spouse,parent or child of the applicant,a written auth- orization must be Nked with the Board prior to Me hearing. If the applicant is a corporation, the agent's authorization must be signed by an officer of the corporation. Y. WRITTEN FINDINGS OF FACT: A notice of the Boards decision will be sent to you as a matter of course without charge.However.M addition to the written decision,written findings of fact will also be prepared but only upon your specific request made at this time or at any time before the hearing begins.There b a charge for findings of$10.00 per parcel. Findings of fact IN ARE O ARE NOT requested at this time. This request does not include a trarecript of the hearing.Consult the Board Rules if a transcript is desired. 10. DECLARATION: 1 declare undo penalty of perjury that the foregoing is true and correct. ExecuWdof Arlington, Virginia UUM Data 09/14/90 saignature If executed outside of California, attach a jurat by a notary XM A4gpa4t O Agent (check one) public or other official authorized to administer oaths. Name Vice President - Taxes of�rwn Siigning - .T. M. Brady, ,iPL"SE'NOTE 'In order for your application to be a valid and acted upon by the Board, each of the applicable statements above must be completed fully.Please check the application to make sure that all information has been provided. Subsdribe6ry o to me this 14th day of September, 1990. t•�( 'Mr Commissan Expires 115/98 N 1c V RECEIVE® AUG 2 91994 CLERK ASSESSMENT APPEALS 8O] ARD COSTA CO. CLAIM FOR REFUND TO: Board of Supervisors, County of Contra Costa The undersigned, as Assistant Treasurer of USAir, Inc. ("USAir") , the Claimant herein ("Claimant") , hereby makes this Claim for Refund ("Claim") of taxes pursuant to California Revenue and Taxation Code Section 5097 and demands that the Board of Supervisors make its order directing the Controller of said County to refund to Claimant the sum of $5,217.99 in taxes levied for fiscal year 1990-91, plus interest thereon as provided under California Revenue and Taxation Code Sections 5150 and 5151 and attorney's fees as provided under Section. 1988 of Title 42 of the United States Code. Claimant reserves the right to amend this Claim if the Assessor asserts a basis for valuation other than that used when the assessment was initially made. In support of said Claim the undersigned states: 1. Claimant is and at all times herein mentioned was a corporation duly organized and existing under the laws of the State of Delaware, with its principal place of business at Arlington, Virginia. 2 . For the fiscal year 1990-91, the Assessor of Contra Costa County ("Assessor") made an assessment against Claimant with respect to a property interest in said County which the Assessor described as a possessory interest in certain areas of the Buchanan Field Airport. 3 . On the basis of said assessment, taxes were levied on said property interest for said fiscal year in the sum of $14 ,580. 17 and paid in full by USAir on or after August 29, 1990. Claimant is entitled to a refund of $5,217.99 of said taxes plus any additional amounts found to be erroneously collected, and interest and attorney's fees, on the basis of one or more of the grounds referenced below. a. Claimant does not have a possessory interest in those areas at the Buchanan Field Airport (a) which it did not possess, (b) which it did not exclusively use, (c) in which it had no right to possession and/or (d) in which it had no right to exclusive use. These areas include, but are not limited to, landing areas and related facilities, such as runways and taxiways. In valuing a possessory interest under the capitalization method, the Assessor may not include as gross receipts payments for use of areas of which Claimant does not have possession or exclusive use or a 2 - ' ` 4 right to possession or exclusive use. b. No change in ownership occurred in the year asserted by the Assessor, and therefore, said assessment, based on a revaluation resulting from the alleged change, was improper. C. Said assessment was improper and a nullity as a matter of law because the Assessor's application of California Revenue and Taxation Code Sections 60 and 61 to Claimant violates the California Constitution. d. Said assessment violates California law and the California Constitution due to, among other things, the discriminatory treatment of Claimant. e. Said assessment violates various provisions of Title 49 of the United States Code and the United States Constitution, due to, among other things, the Assessor's violation of the Anti-Head Tax Act, 49 U.S.C. Section 1513, and/or the discriminatory treatment of Claimant. f. Said assessment violates various provisions of Title 42 of the United States Code, due to, 3 - among other things, the Assessor's violation of the Equal Protection, Due Process and/or Commerce Clauses of the United States Constitution. g. All the grounds enumerated in the Complaint for Refund of Property Taxes filed on June 16, 1988 in the San Mateo County Superior Court, in the case entitled United Air Lines, Inc. , et al. v. The County of San Mateo, Case No. 330935 (some of which are set forth above) . 4. No refund of said taxes, or any part thereof, has previously been made. 5. Claimant requests that the Board of Supervisors notify the undersigned in writing of its final determination. I declare under penalty of perjury of the laws of the State of California that the foregoing - is true and correct. Dated: 2 f 1994 at Arlington, Virginia. USAir, Inc. By: 14A� James A. Altquist Assistant Treasurer 4 - A • o 3 9 3 7cs`i2s=0000 79111 -7Soo� C O N T R 11 C O S T A� C�O�U IVT Y 1 BILL NO. r C S F i C TNT NO. TAX RATE AREA I FIELD BOOK I CALCULATION OF TAXES.OTHER CHARGES AND PENALTIES "? INFORMATION CARD (KEEP FOR YOUR RECORDS) COUNTYWIDE RATE AND RATE TAX AMOUN UNSECURED TAXES FOR FISCAL YEAR - TAX FOR ALL TAXING AGENCIES Xxx 1305177 054393 ADD: VOTER APPROVED DEBT TAXED VALUE RATE TAX AMOUNT SERVICE FOR LA29rt4S 8;67105 3IMPROVEMENTS 555729 ; 5209513 CENTRAL?'SANITARY 020 ; ; 2770 PROPTY STMNT.IMPS CON TRA' C_OS TA WATE C060 8 3 11 PERSONAL PROPERTY i �' ' : {3AR'T,='=}:x " 0319 4, 4187 i i , iLj PENALTY T,_8AY REGNL PK 0047 i 6510 GROSS VPLUF & TAX M;?:.DIABLO UNIFIED 0008 1109 LESS:EXLIIAP i'IONS (SEE REVERSE) � � i +,.�, ?;'�' '`'�-'• � , NET VAGUE & TAX - Q 7 �j+ xzl"`'c ' TOTAU RATE & NET TAXOWN1046414,480 DBA ER U S AIR INC ( :�{ LOCATION - US AIR ATS °Uf_.H'FIELD; �"'i - OANDR CC WTR LEVY LAN 9 5.3 Z � , DEsc. EUCHANAN FIE10 �� �E\IEs ; ETC. y ��. C" AND , }(ARG ES ' _.....�..._ '-,MORE.INFORMATION ON REVERSES)DE OF•THIS .CARb TDTAL"AMDUNT"DUE" 17 I t 't • r A' PLICATION FOR C;ir~;iti.,i.; �``i I rO Application filed fr�i it WAt-;%,F/A'C, The application mu!,f ae filFr!.: ?� `rF;; of,l;r 9s::;�or`J✓prtrvisor.; j /tar.%nis Fatinn Building. 651 F,r:o':trr?t':. f: .r::- h=iblri;,t>i, Cnii:G:';:a 94531 i Lrtv.aer i7J!Y2ND8ndSEPTF.MBER IaT;Y. urLc ,:;rrrlUtti:°?C/'P;'T o;r.;sis,•r'c L__.�—__ _. 1 the clad Imerf.T„rst marked no/.�ltr.>h�in S`cFT�• 1: 't s +. :a: aby s;iip!ies for a ro(%uctton In assessment of the property d: i.:!: r�:!la:� ,, r �U;:.:. .,; ei!':' Oi'Ows r_'ANTS N!,.ME i1-ii.iF/!E PHON l C :r t.aI 1 r Jive , At to Tax mai .'C..IsTICN OF PPOPFRTY - - - J ) 'lenn 1)T. _._._ rIC .:?ERTY L M.-iltiple n Commer• iii/Inrlu�-t,-ial i-: c•t.::_,. . . r ut..:- -,,t ;. , (±)_ ne f :s:e s s o r y In'.:_Ire.:- T io t'. I AS9e.SSor'v Parcel No.or � :.Assess.ir ,:inlOt' _ .c;J Onserured Bill Number ' ) t ',t :iC."ORT THIS APPLICATION F)A REC.�._ sinnry lac. your taxes or value increased will not s .sc it rni, ' _-_ -.RECEIVED _ e ! tiding: =i:at goer, adjustments,a eds fu: s Vi­v ;mpletion of construction AUG 2 91994 u operty h r ec r s:3a=,r in value. , e F e t r.fe r ar , u sesment applied to the p u As , to o correction notice received out :ca CLERK ASSESSMENT APPEALS BOARD Because a ::�-_;m in ov:e rsiup did not occur. CONTRA COSTA CO. I Because ncav •r.=;ructic,.did not occur. `tertc�r'- aDdj.ng Fees are not _ 1,dj i40TE:A list cif pro,po;i, rar, fart m ! the county,which have occr.�rnc;, n V e, IN i EF;,ST(7,F t PPtt CAN i' IN Pn -,> 'PTY: T"e Ap ±icy.„ , is not the o..:>a of the property described at a. Owner's igame _--- ---- c Owner's Address c- The applicant ha.e the following described interest in the property, or is affected by uie assessment in the following manner: 8. AUTHORIZATION OF AGENT: if the applicant will be represented by an agent please complete the following: Agent's Name Julian B . Decyk Phone 213) 683-6000 Paul, Hastings , Janofsky & Walker Agent'sAddress:555 South Flower Street , Los Angeles , CA 90071 Agent's relationship to Applicant Legal Counsel NOTE.• If the applicant will be represented by an agent other than an attorney,or the spouse,parent or child of the applicant.a written auth- orization must be filed with the Board prior to the hearing. It the applicant is a corporation, the agent's authorization must be signed by an officer of the corporation. 9. WRITTEN FINDINGS OF FACT: A notice of the Boards decision will be sent to you as a matter of course without charge.However,in addition to the written decision.written findings of fact will also be prepared but only upon your specific request made at this time or at any time before the hearing begins.There is a charge for findings of$10.00 per parcel. Findings of fact M ARE O ARE NOT requested at this time. This request does not Include a transcript of the hearing. Consult the Board Rules if a transcript is desired. 10. DECLARATION: I declare under penalty of perjury that the foregoing is true and correct. �Exec utedat Arlington , Virginia ail an Date 09114/90 Signature If executed outside of California, attach a jurat by a notary "p hint O Agent (check one) public or other official authorized to administer oaths. PrintedName 'of Person S19ning J . `f. Brady, Vice President - Taxes PLEASE NOTE In order for your application to be a valid and acted upon by the Board, each of the applicable statements above must be completed fully.Please check the application to make sure that all information has been provided. 4Sb n y of September , 1990cribed a d sw rto me this 14th da �—. C ,R IXP443 1ISJ93 t ubl ' ' APPLICATION FOR CHANGED ASSESSMENT 'LE �3nh"of California Costs F For Clerks Use Only Application filed for lien date March 1, IM /Rf0 SEP ) 8 � 9-is-9v No. 90 -.58�' WARN/NG:The application must be filed with the Clerk of the Board of Supervisors Administration Building, 651 Pine Street, Room 106, Martinez, California 94553, Q.1=ASSESSMENT APPFJLLS BOARD between JUL V 2ND and SEPTEMBER 15TH,for lien date MARCH 1 ST or mailed to COSTA the clerk and post marked no later than SEPTEMBER 15TH. Applicant hereby applies for a reduction In assessment of the property described below and in support thereof alleges as follows: 1. APPLICANTS NAME HOME PHONE BUS. PHONE USAir Inc . ( ) ( 703 ) 418-5177 2. APPLICANTS ADDRESS 2345 Crystal Drive Attn: Tax Department , Arlington, Virginia 22227 3. ADDRESS OR LOCATION OF PROPERTY 171 John Glenn Drive 4. DESCRIPTION OF PROPERTY ❑ Single Family ❑ Multiple 0 Commercial/Industrial 13Personal Property ❑ Vacant Land VOther(Describe) possessory Interest S. VALUATION Assessor's Parcel No.or Assessor's Full Value On Roll Applicant's opinion of Full Value Unsecured Bill Number 054393 1 , 385 , 177 -0- 6. FACTS RELIED ON TO SUPPORT THIS APPLICATION FOR REDUCTION: NOTE: The single fact that your taxes or value increased will not support this appeal and in the absence of other evidence will result In a denial. The Assessor's value,including inflationary adjustments,exceeds full value of the property being appraised: ( )At the time of sale or transfer. ( )At the time Of completion of new construction. ( )Because the property has decreased in value. ( )Because of the supplemental assessment applied to the property. ( )As indicated on a valuation correction notice received outside the normal assessment period. ( )Because a change in ownership did not occur. ( )Because new construction did not occur. (XX)Other(explain): Landing Fees are not includible in possessory interest c lcula NOTE:A list of property transfers within the county,which have occurred within the preceding two-year period,is open to inspection at the t i on. assessors office to the applicant. 7. INTEREST OF APPLICANT IN PROPERTY: The Applicant 8 is, ❑ is not the owner of the property described above. If the applicant Is not the owner answer the following questions: a. Owner's Name Phone b. Owner's Address c. The applicant has the following described interest in the property,or is affected by the assessment in the following manner: 8. AUTHORIZATION OF AGENT: If the applicant will be represented by an agent please complete the following: Agent's Name Julian B . Dec k Phone(213) 683-6000 Paul , Hastings , Jano s y & Walker Agent's Address:5 5 5 South Flower Street , Los Angeles , CA 90071 Agent's relationship to Applicant Legal Counsel NOTE: If the applicant will be represented by an agent other than an attorney,or the spouse,parent or child of the applicant,a written auth- orization must be filed with the Board prior to the hearing. If the applicant is a corporation, the agent's authorization must be signed by an officer of the corporation. 9. WRITTEN FINDINGS OF FACT: A notice of the Boards decision will be sent to you as a matter of course without charge.However,in addition to the written decision,written findings of fact will also be prepared but only upon your specific request made at this time or at Any time before the hearing begins.There is a charge for findings of$10.00 per parcel. Findings of fact ® ARE O ARE NOT requested at this time. This request does not include a transcript of the hearing.Consult the Board Rules if a transcript is desired. 10. DECLARATION: I declare under penalty of perjury that the foregoing is true and correct. Executed at Arlin ton, Virginia UiWJMVWX Date 09/14/90 Signature "�— If executed outside of California, attach s jurat by a notary B. scent D Agent (check one) public or other official authorized to administer oaths. Printed Name J. M. Brady, Vice President – Taxes of Person Signing PLEASE NOTE: In order for your application to be a valid and acted upon by the Board, each of the applicable statements above must be completed fully. Please check the application to make sure that all information has been provided. S b4cribed a d sw rn to me this 14th day of September, 1990 . �d 'Adv �mk34 Expires i/SI9. Noubl ' RECEIVE® AUG 2 91994 CLERK ASSESSMENT APPEALS BOARD CONTRA COSTA CO. CLAIM FOR REFUND TO: Board of Supervisors, County of Contra Costa The undersigned, as Assistant Treasurer of USAir, Inc. ("USAir") , the Claimant herein ("Claimant") , hereby makes this Claim for Refund ("Claim") of taxes pursuant to California Revenue and Taxation Code Section 5097 and demands that the Board of Supervisors make its order directing the Controller of said County to refund to Claimant the sum of $5, 015. 37 in taxes levied as an escaped assessment for fiscal year 1988-89 during fiscal year 1990- 91, plus interest thereon as provided under California Revenue and Taxation Code Sections 5150 and 5151 and attorney's fees as provided under Section 1988 of Title 42 of the United States Code. Claimant reserves the right to amend this Claim if the Assessor asserts a basis for valuation other than that used when the assessment was initially made. In support of said Claim the undersigned states: 1. Claimant is and at all times herein mentioned was a corporation duly organized and existing under the laws of the State of Delaware, with its principal place of business at Arlington, Virginia. 2. For the fiscal year 1990-91, the Assessor of Contra Costa County ("Assessor") made an assessment against Claimant with respect to a property interest in said County which the Assessor described as a possessory interest in certain areas of the Buchanan Field Airport. 3 . On the basis of said assessment, taxes were levied on said property interest for said fiscal year in the sum of $13 ,988.00 and paid in full by USAir on or after August 29, 1990. Claimant is entitled to a refund of $5, 015. 37 of said taxes plus any additional amounts found to be * erroneously collected, and interest and attorney's fees, on the basis of one or more of the grounds referenced below. a. Claimant does not have a possessory interest in those areas at the Buchanan Field Airport (a) which it did not possess, (b) which it did not exclusively use, (c) in which it had no right to possession and/or (d) in which it had no right to exclusive use. These areas include, but are not limited to, landing areas and related facilities, such as runways and taxiways. In valuing a possessory interest under the capitalization method, the Assessor may not include as gross receipts payments for use of areas of which Claimant does not have possession or exclusive use or a 2 - right to possession or exclusive use. b. No change in ownership occurred in the year asserted by the Assessor, and therefore, said assessment, based on a revaluation resulting from the alleged change, was improper. C. Said assessment was improper and a nullity as a matter of law because the Assessor's application of California Revenue and Taxation Code Sections 60 and 61 to Claimant violates the California Constitution. d. Said assessment violates California law and the California Constitution due to, among other things, the discriminatory treatment of Claimant. e. Said assessment violates various provisions of Title 49 of the United States Code and the United States Constitution, due to, among other things, the Assessor's violation of the Anti-Head Tax Act, 49 U.S.C. Section 1513, and/or the discriminatory treatment of Claimant. f. Said assessment violates various provisions of Title 42 of the United States Code, due to, 3 - among other things, the Assessor's violation of the Equal Protection, Due Process and/or Commerce Clauses of the United States Constitution. g. All the grounds enumerated in the Complaint for Refund of Property Taxes filed on June 16, 1988 in the San Mateo County Superior Court, in the case entitled United Air Lines, Inc. , et al. v. The County of San Mateo, Case No. 330935 (some of which are set forth above) . 4. No refund of said taxes, or any part thereof, has previously been made. 5. Claimant requests that the Board of Supervisors notify the undersigned in writing of its final determination. I declare under penalty of perjury of the laws of the State of California that the foregoing is true and correct. Dated: 0 2 , 1994 at Arlington, Virginia. USAir4Jtm:esIA C. By: . Hu tquist Assistant Treasurer 4 - 0 3 6 1 1,0 708i2 —E0001.79111 I QQQO I C O N T R !a CO STA C O u fV T Y I BILL NO. O S S F S S T N T NO. TAX RATE AREA FIELO BOOK CALCULATION OF TAXES.OTHER CHARGES AND PENALTIES :' INFORMATION CARD (KEEP FOR YOUR RECORDS) COUNTYWIDE RATE AND RAT_ I TAX AMOUN r. , UNSECURED TAXES FOR FISCAL YEAR — TAX FOR ALL TAXING AGENCIES xxx Q361 I O ADD: VOTER APPROVED DEBT _r r• TAXED VALUE RATE TAX AMOUNT SERVICE FOR:- i i LAND � ' I INIPROVFMENTS PROPTYi',MNT IMPS PERSONAL PROPERTY I PENALTY i i GROS' VALUE 8 TAX LESS:EXEMPTIONS , (SEE REVERSE) NET VALUE b TAX - I ' TOTAL RATE 8 NET TAX OWNER . US AIR INC �:; , DBA E ADD ESCAPED TAX , 2 82 5� 7. US AIR :AT::.BUCH-:FIELO LOCATION : .y OTHER 3 DES .ETCC BUCHA,NAN FIELD LANIps < ; CHARGES ; MORE INFORMATION ON REVERSE SIDE OF THIS CARD. TOTAL AMOUNT DUE APPLICA�-ION FOR CHA.14,"-C. Suit 9t 4 Applic,3tiOn filed for lir,'. IiVARYING: The application must Jae filed 1-1. 1--/ol la,) Ad,-r!inistration Building. 651 Pine Straw. beetweenJUI Y2ND&n4$.1,rP'rFA48ER 157, '.c,tclale V I the clerk rr-.-.:,-,i Yt marA;,.y r. ap-,!;*;;for t raduction In assessment of thu propeny FS I 1 1'7 .'75ADC RESE rrivAt tn : Tax Dept . .&rl i -7: OR L!`i'1010N OF FROPFRTY I) Drive C j.(� .'� OF PROPERTY ___ 1'-at-nily 0 tiL0117ple 0 Com-mercial/Industria: Posses6ory Interest -i rj�n�jl No. or 'Assesso A!messt; C':9-14umbe1 88/8 2.9,1-/ Lt 036110 189 If 9 0 6-:71 InIS APPLICATION i 1 --SO! RECEIVED sing,c-i_ci v -ur faxr-i ^f V31UZr increased bv` r-..SL AUG 2 91994 v i,,c; -. :�.'!ationaryp.,,;Iu ,, -,nents,ex",,�, '-ill v:-- .; .,. At the i. 'transfer. t th.,i i f ne-.i constrL--,7.n. CLERK ASSESSMENT APPEALS BOARD !'Ik: haf. ;sp,-,in-,Jue. CONTRA COSTA CO. t of the su;-ei,ementai z assment applied to the prc s;,7.atecl on a v,-::A.ntior corre.71;on notice received outside,. 8ccnus-.P.chpti-). if occur. ev _X. not occur. Other 'I _ng Fees are not ;vithin the county,w!'.ich have occurr. I fi. ji�:.,esso fice to Vr: !plicant ;N'T�.:`IEST '---r' A PFLICANT :. PAOPERTY The i,.pplicant i;;not the owner cf the property described above. If t'-:: r. - a. owner's Name - b. Owrior's Address c. The applicant has the following cescribed interest in the property,or is affected by the ass,,.,. S. AUTHORIZATION OF AGENT: If the applicant will be represented by an agent please complete the following: Agent's Name Phone Julian B . Decvk ( 213) 683-6000 Paul, Hastings , Janofsky & Walker Agent's Address: 555 South Flower Street , Los Angeles , CA 90071 Agent's relationship to Applicant Legal Counsel NOTE.- If the applicant will be represented by an agent other than an attorney,or the spouse,parent or child of the applicant.a written auth- orization must be filed with the Board prior to the hearing. If the applicant is a corporation, the agent's authorization must be signed by an officer of the corporation. 9. WRITTEN FINDINGS OF FACT: A notice of the Boards decision will be sent to you as a matter of course without charge.However,in addition to the written decision,written findings of fact will also be prepared but only upon your specific request made at this time or at any time before the hearing begins.There is a charge for findings of$10.00 per parcel. Findings of fact M ARE 0 ARE NOT requested at this time. This request does not include a transcript of the hearing. Consult the Board Rules if a transcript is desired. 10. DECLARATION: I declare under penalty of perjury that the foregoing is true and correct. Executed at Arlington , Virginia U"M Date 09/14/90 Signature If executed outside of California. attach a jural by a notary XCI Ape!�nt 0 Agent (check one) public or other official authorized to administer oaths. Printed Name of Nmon SIQnInQ J . m . Brady, Vice President - Taxes -�LEASE NOTE*"in order for your application to be a valid and acted upon by the Board, each of the applicable statements above must be completed fully.Please check the application to make sure that all information has been provided. S u 't"r l'b e nd swo to me this 14th day of September, 1990. q0 'My Commission Expires 1/5193 N ary u is wrrLm.n r wn rvn GnAMULU J%54t*5Mftf4lT sts FlASSESS' D �sf1a/a of�C.ali California For Clerks Use Only Application filed for lien date March 1,�. /990 No. 9DWARN/NG: rhe application must be filed with the Clerk of the Board of Supervisors Administration Building, 651 Pine Street, Room 106, Martinez California 94553, ,�,p LS bet ween JU[Y 2ND and SEPTEMBER I STH,for lien date MARCH 1 ST or mailed to CONTRA COSTA CO. the clerk and post marked no later than SEPTEMBER 15TH. Applicant hereby applies for a reduction In assessment of the property described below and in support thereof alleges as follows: 1. APPLICANTS NAME HOME PHONE BUS. PHONE USAir, Inc . ( ) 1 (703 ) 418-5177 2. APPLICANTS ADDRESS 2345 Crystal Drive , Attn: Tax Dept . , Arlington, Virginia 22227 3. ADDRESS OR LOCATION OF PROPERTY 171 John Glenn Drive 4. DESCRIPTION OF PROPERTY ❑ Single Family ❑ Multiple ❑ Commercial/industrial ❑ Personal Property O Vacant Land Other(Describe) Possessory Interest S. VALUATION Assessor's Parcel No.or Assessor's Full Value On Roll Applicant's opinion of Full Value Unsecured Bill Number 88/89 1 , 329 ,469 -0- 036110 0- 036110 -0-B. FACTS RELIED ON TO SUPPORT THIS APPLICATION FOR REDUCTION: NOTE: The single fact that your taxes or value increased will not support this appeal and in the absence of other evidence will result in a denial. The Assessor's value,including inflationary adjustments,exceeds full value of the property being appraised: ( )At the time of sale or transfer. ( )At the time of completion of new construction. ( )Because the property has decreased in value. ( )Because of the supplemental assessment applied to the property. ( )As indicated on a valuation correction notice received outside the normal assessment period. ( )Because a change in ownership did not occur. ( )Because new construction did not occur. ( X Other(explain): Landing Fees are not includible in posspssory infprpst calcu- NOTE:A list of property transfers within the county,which have occurred within the preceding two-year period.is open to inspection J 1 On. assessor's office to the applicant. 7. INTEREST OF APPLICANT IN PROPERTY: The Applicant dYs, ❑ is not the owner of the property described above. If the applicant Is not the owner answer the following questions: a. Owner's Name Phone b. Owner's Address c. The applicant has the following described interest in the property,or is affected by the assessment in the following manner: S. AUTHORIZATION OF AGENT: If the applicant will be represented by an agent please complete the following: Agent's Name Julian B. Decvk Phone ( 213) 683-6000 Paul , Hastings , Janofsky & Walker Agent's Address: 555 South Flower Street , Los Angeles , CA 90071 Agent's relationship to Applicant Legal Counsel NOTE: If the applicant will be represented by an agent other than an attorney,or the spouse,parent or child of the applicant,a written auth- orization must be filed with the Board prior to the hearing. If the applicant is a corporation, the agent's authorization must be signed by an officer of the corporation. 9. WRITTEN FINDINGS OF FACT: A notice of the Boards decision will be sent to you as a matter of course without charge.However,in addition to the written decision,written findings of fact will also be prepared but only upon your specific request made at this time or at Rny time before the hearing begins.There is a charge for findings of$10.00 per parcel. Findings of fact M ARE ❑ ARE NOT requested at this time: This request does not Include a transcript of the hearing.Consult the Board Rules if a transcript is desired. 10. DECLARATION: 1 declare under penalty of perjury that the foregoing is true and correct. Executed at Arlington, Virginia Date 09/14/90 Signature tom- If executed outside of California, attach a jurat by a notary XQ Appll nt ❑ Agent (check one) public or other official authorized to administer oaths. Printed Name of Person Signing J . M. Brady, Vice President - Taxes PLEASE NOTE In order for your application to be a valid and acted upon by the Board, each of the applicable statements above must be completed fully.Please check the application to make sure that all information has been provided. Subscribe 4swoto me this 14th day of September, 1990. My Commission Expires 1/5/93 N ac S N Cc Cc En o rdLn •}r..�l in M O 4J rn 0 U N LLJ U) w Qp cc +-) w .!,C: 04 tb • V > N �,V. �' ,F Y y 2' rq V"1 yC V N .J P N � N (. N Q Q N O, U V1 C G<n M I L�• N