HomeMy WebLinkAboutMINUTES - 09121995 - C163 t
C. 162, C. 163, and
C. 164
THE BOARD OF SUPERVISORS OF
CONTRA COSTA COUNTY, CALIFORNIA
Adopted this Order on September 12, 1995 by the following vote:
AYES: Supervisors Smith, DeSaulnier, Torlakson and Bishop
NOES: None
ABSENT: Supervisor Rogers
ABSTAIN: None
-------------------------------------------------------------------------
SUBJECT: Correspondence
C. 162 SUPPLEMENTAL Claim from Michael Woods, Interim Executive Director - Redevelopment
Agency of the City of Pittsburg, 2020 Railroad Avenue, Pittsburg, CA 94565, dated
August 29, 1995, for cancellation and refund of special assessment taxes submitted for
various fiscal years as listed.
**** REFERRED TO TREASURER-TAX COLLECTOR, COUNTY COUNSEL AND ASSESSOR.
C. 163 CLAIM from Brian M. Miller, Agent, Westco Consulting, 1500 West EI Camino Avenue,
Suite 273, Sacramento, CA 95833, dated August 24, 1995, on behalf of Diablo
Communications, Inc. for refund of property taxes paid in the 1991-1992 fiscal year.
**** REFERRED TO TREASURER-TAX COLLECTOR, COUNTY COUNSEL AND ASSESSOR
C. 164 CLAIM from Jerome J. White, Director, Taxes, US Air, 2345 Crystal Drive, Arlington, VA
22227, dated July 26, 1995, requesting refund of property taxes in the amount of $5,283
for fiscal year 1991-1992.
**** REFERRED TO ASSESSOR, COUNTY COUNSEL AND TREASURER-TAX
COLLECTOR
IT IS BY THE BOARD ORDERED that the recommendations as noted (****1
are APPROVED.
l hcrct. ccrtif�'t,, ?thi i;,::true and correct copy of
an act;_r: C i; r,cs�d cn the minutes of the
Board of supCoInsogrs on the qate shown.
i
ATTEPHIL BATCHELOR,Clerk ofthe Eloard
��
of Supervisors an County AdmlNstrator
cc: Correspondents J
Treasurer-Tax Collector ey ,Deputy
County Counsel
Assessor
RECEIVED
WESTCO IiONSULTING
SUITE 273 Am 25 IM
1500 WEST EL CAMINO AVENUE
SACRAMENTO, CALIFORNIA 95833
ctFaa o of suPEAwsoas
TEL: (916) 888-0788 CONTRA COSTA CO.
FAX: (916) 888-0997
VIA CERTIFIED MAIL # Z 199 825 609
August 24, 1995
Board of Supervisors
County of Contra Costa
651 Pine Street #106
Martinez CA 94553
RE: CLAIM FOR REFUND / POSSESSORY INTEREST ACCT #127990-0004
Ladies and Gentlemen:
The undersigned, as agent for Diablo Communications, Inc. who is
the claimant herein, hereby makes this claim for refund of taxes on
behalf of the claimant pursuant to Revenue & 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 $2 ,`532 . 83 in taxes levied, plus interest, for the fiscal
year 1991/92 (see attachment #1) . In support of said claim, the
undersigned states :
1 . Claimant is the subject property owner, with its principal
place of business located at 1220 Brickyard Cove Rd, Pt Richmond CA
94801 .
2 . For the fiscal year 1991/92 the Assessor of Contra Costa County
assessed to claimant certain property located in said county and
described as possessory interest account #127990-0004 . On the basis
of said assessment, taxes were levied on said property for said
fiscal year in the sum of $3 , 583 . 90, and paid by claimant on
8/28/91 . Claimant is entitled to a partial refund of said taxes in
the amount of $2 , 532 . 83 , plus interest, on the grounds that taxes
were overpaid for the 1991/92 year. The property was reappraised
in 1984 under the premise a change in ownership had occurred. In
July 1995, it was determined no change in ownership had occurred in
1984, and Bob Kaseman, Contra Costa County Assessor' s Office,
corrected the error and established a 1975 base year value of
$75, 080 (see attachment #2) . Even though the base year value was
restored the changes reflected on attachment #2, which will be
delivered to the Auditor for refunds, only go back to the 1992/93
fiscal year. This claim for refund is being made because the
1991/92 fiscal year' s tax payment can also be refunded under the
V
Board of Supervisors
August 24, 1995
Page 2
provisions of Section 5097 of the Revenue and Taxation Code
(attachment #3) . According to Steve Dawkins' letter, dated August
18, 1995 (attachment #4) , he states, "In your letter, you implied
that under Section 5097, you deserve five years of refunds rather
than four" .
Section 5097 does not address the number of years refunds may be
made, it simply states that the claim must be filed within four
years after the making of the payment sought to be refunded.
In further support of our position, I have enclosed the following:
Letter to Assessors #91/53 (attachment #5) ; correspondence from the
State Board of Equalization to San Luis Obispo County Assessor,
dated 8/16/94 (attachment #6) ; and a copy of my letter to Louis
Rivara, dated August 15, 1995 (attachment #7) .
3 . No refund of said taxes, or any part thereof, has previously
been made .
I declare under penalty of perjury that the foregoing is true
and correct .
DATED: 4UJUS-f ,Z y, f 9�s AT .5a-er fn en-l-o CALIFORNIA
DECLARANT - BRIAN M. MILLER, AGENT
ATTACHMENT #1
1975 Base Year Value $ 75, 080. 00
Factored to the 1991/92 Roll Year $102, 056 . 00
Prior 1991/92 Roll Value $347, 986 . 00
Value Reduction $245, 930 . 00
Tax Rate x 1 . 0299%
OVERPAYMENT OF PROPERTY TAX $ 2, 532 . 83
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V2-M94--1 PROPERTY TAXATION
refund,due and owing to a former owner of that property,in the amount
of the taxes on the reduction in base value after the former owner sold or
transferred ownership of the property, shall be applied to satisfy that
supplemental assessment.
(b) Any person claiming a refund due to a reduction in base year value
shall certify under penalty of perjury whether he or she has sold or.
transferred ownership of the property to any other person, and if so, the
date of sale or transfer.
(c) This section shall not apply in any county unless the board of
supervisors adopts a resolution by majority vote to make the provisions of
this section applicable in the county.
History.-Added by State.1990,Ch.974,in effect January 1,1991.
5097. Conditions. .(a) No order for a refund under this article shall
be made, except on a claim:
(1) Verified by the person who paid the tax, his or her guardian,
executor, or administrator.
(2) Filed within four years after making of the payment sought to be
refunded or within one year after the mailing of notice as prescribed in
Section 2635, or the period agreed to as provided in Section 532.1,
whichever is later.
(b) An application for a:reduction in an,assessment filed pursuant to
Section 1603 shall also constitute a sufficient claim for refund under this
section if the applicant states in the application that the application is
intended to constitute a claim for refund.If the applicant does not so state,
he or she may thereafter and within the period provided in paragraph (2)
of subdivision (a) file a separate claim for refund of taxes extended on the
assessment which applicant applied to have reduced pursuant to Section
1603 or Section•1604.
(c) If an application for equalization of an escape assessment is filed
pursuant to Section 1603,a claim may be filed on any taxes resulting from
the escape assessment or the original assessment to which the escape
relates within the period provided in paragraph (2) of subdivision (a) or
within 60 days from the date the board of equalization makes its final
determination,on the application,whichever is later.
History.-Stats.1963,p.4340.In effect September 20,1983,added the second paragraph.Stats.1988,P.682(First
Extra Session),in effect October 6.19M.added"Section 1607 or'to the second paragraph.Stats.1967,p.2118,in
effect November 8.1967.added"or within one year...whichever Is later,"after"refunded"in subsection(b);
and added everything after"refund under this section"in the first sentence of the second paragraph;and added
the second sentence of the second paragraph.Operative as to any payment made more than once prior to
effective date and to any payment made after.Stats.1970,p.1037,in effect November 23,1970,substituted"four'
for"three"in subsection(b)of the first paragraph.State.1975,Ch.274,p.606,in effect January 1,1976,substituted
"Section 1603"for"Section 1607 or Section 1760"In the first sentence of the second paragraph.Stats.1976,Ch.499,
p.1239,In effect January 1,1977,substituted"Section 1603 or Section 1604"for"Section 1607 or Section 1780"In
second sentence of the second paragraph.Stats.1978,Ch.732,in effect January 1,1979,designated the first
sentence of the first paragraph as subdivision"(a)",the second sentence as"(a)(1)"in place of(a),the third
sentence as "(a)(2)" in place of (b).;Substituted'the second paragraph as subdivision"(b)" substituted
"provided in paragraph(2)of subdivision'(a)"for"provided in subdivision(b)",and added subdivision(c).Stats.
1981 Ch.1224,In effect January 1,1984,added"or the period agreed to as provided in Section 6321;'after"Section
2636,"in subdivision(a)(2).Stats.1984,Ch.948,in effect September 10,1984.added subdivision(d).Stets.1987,Ch.
1184,in effect January 1.1981L operative July 1,1988,added"or her'after"his",in subdivision(a)(1);added"or
she"following"he"In the second sentence of subdivision (b);and deleted former subdivision (d),which
pertained only to refunds of property taxes levied by the City of Fresno.
Verification-Substantial compliance with the requirement that a claim for refund be verified by the person who paid
the tax is achieved if representatives of the class verify the claim for refund for the class.Schoderbek v.Carlson,113 Cal.
App.3d 1029.
HUL7 24-1 jj.J 12. iLt C.C.C. HJJEJJUR 10 .J 1•J 7'4088 H.«�."UJ
1
f 1
Contra `
®f f tce o f Assessor �u AS.eK�roamer
Costa
•'834 COURT STREET • MARTINEZ.CALIFORNIA 94553.1795 • (510)313-7400
County
August 18, 1995
Westco Consulting
1500 W. El Camino Avenue #273
Sacramento, California 95833
ATTN: Brian M. Miller
RE: Possessory Interest Account Number 127990-0004
Dear Mr. Miller,
This letter is in response to your letter to Louis Rivara dated August 15, 1995.
As I understand the question, we are correcting the base year value for an
assessment that should not have been reappraised.
I agree this correction falls under Section 51.5(d) of the Revenue and Taxation
Code.. That section states in part " . . .appropriate cancellations or refunds of
tax shall be granted in accordance with this division." The appropriate refund
" . . .is within four years after July 1 of ' the assessment year in which the
property escaped taxation or was underassessed. " as stated in Section 532.
Since you requested the change after we closed the 1995-96 roll , the four years
of corrections are for the 92-93, 93-94, 94-95 and 95-96 rolls.
In your letter, you implied that under Section 5097, you deserve five years of
refunds rather than four. I remember -you raising this issue several years ago.
Letter to Assessor (LTA) No. 91/53 addresses this very issue. Quoting from .page
2 of this document under the section titled Refunds Beyond Four Years, the letter
says "For the reasons stated below, the Board staff's view is that Section 2635
should not be construed as applying to base year value corrections under Section
51.5 so as to extend the four-year limit found in Section 5097.." The letter goes
on to say, -"We believe that the normal four-year limit under Section 5097 is
applicable to 51.5 base year value corrections when a correction of a base year
value brought about a revision of the amount of taxes due as shown on the tax
rolls and the tax bills."
H I -G _1��J 1G• 1G �..
C.C. HJJLJJUR C 5 __10 J 1.J 1 V V F.U-3),'U_
-
Mr. Miller
August 18, 1995
Page 2
I believe (LTA) No. 91/53 is clear on this issue and four years of refunds is
appropriate in your case.
If you do not agree with our position, then I recommend you contact the
Taxpayer's Rights Advocate, Jennifer. L. Willis. She can be reached at (916) 324-
2798. Her address is P.O. Box 942879 MIC: 70, 22nd Floor, Sacramento, CA 94279-
0001.
Very truly yours,
STEPHEN DAWKINS
Chief, Standards
cc: Louis Rivara
Michael Menesini
. SD/dm
standards/mi11895.ltr
TOTAL F.M
STAT E•OF CALIFORNIA
STATE BOARD OF EQUALIZATION WILLIAM M.SENNETT
1020 N STREET,SACRAMENTO,CALIFORNIA Flat District.KenHleld
(P.O.BOX 942879,SACRAMENTO,CALIFORNIA 94279-0001) BRAD SHERMAN
(916) 445-4982 Second District,Los Angeles
ERNEST J.DRONENBURG•JR.
Third DlstrM,San Diego
4AATTNEW K.FONG
July 16, 1991 Fourth District,los Angeles
GRAY DAVIS
Controller,Sacrnmento
CINDY RAMBO
Execahrs Director
TO COUNTY ASSESSORS:
No. 91/53 ,
REFUNDS RESULTING FROM BASE YEAR VALUE CORRECTIONS .
The purpose of this letter is to clarify two issues with respect to refunds
of taxes paid when assessors correct base year value errors. The first
issue is whether refunds may be required after the .assessor corrects a
base year value error involving his or her judgment as to value. The second
issue is whether, in the event of a base year value correction, taxpayers
may be entitled to claim a refund beyond- the normal four—year statute of
limitations.
Refunds and Assessor's Value Judgment
Some assessors have interpreted Revenue and Taxation Code Section 51.5
to mean that if a base year value is reduced by way of a correction involving
the assessor's, judgment as to value, the assessee may receive only prospective
relief and is not entitled to a refund for taxes already paid. As we will
discuss below, the Board staff's position is that refunds are required
whenever a correction reduces the base year value. (assuming taxes have
been paid based an the erroneous base year value), whether the error involves
the assessor's value judgment or not.
Section 51.5(a) requires that the assessor' correct any error or Omission
in the, determination of a base year value. Subdivision (b) provides that
if the error or omission involves the exercise of the assessor's judgment
as to value, the error may be corrected only if it is placed on the assessment
roll within four years after July 1 of the assessment year for which the
base year value was first established. Subdivision (d) provide;s-;1that ifa
a correction authorized by .subdivi-sions (a) and. (b) reducesr the base"Year,
value, appropriate cancellations of assessments ar refunds of taxes paid
shall be granted. This mandate •to grant appropriate cance;llations...of
assessments or refunds of taxes .paid .expressly references both subdivis..aon
(a), relating to general base :year value corrections, and'.Subdivision .(b),,
relating to corrections of errors Qr;:omi ss ons . involving the exercise of
the assessor's judgment as:- to �va.lue Thus, the,.language::;if Section 51 ..5
is clear in requiring refunds of taxes paid in either case:
Refunds Beyond Four Years
Section 5097 provides that refunds of taxes paid may be made, under specified'
conditions, on a claim filed within four years after making of the payment
�S
TO COUNTY ASSESSORS —2— July 16, 1991
sought to be refunded, or within one year after the mailing of notice as
prescribed in- Section 2635, or the period agreed to as provided in Section
532.1 , whichever is later. Section 2635 provides that when the amount
of taxes paid exceeds the amount due by more than ten dollars, the tax
collector shall send notice of the overpayment to the taxpayer, stating
that a refund claim may be filed pursuant to the provisions of Section
5096 and following. For the reasons stated below, the Board staff's view
is that Section 2635 should not be construed as applying to base year value
corrections under Section 51.5 so as to extend the four—ydar limit found
in Section 5097.
Section 2635 may provide a mechanism for the county to make refunds beyond
the normal four-year limit imposed by Section 5097, where, pursuant to
Section 2635, the tax collector sends notice of tax overpayment to the
taxpayer. The question is when does Section 2635 authorize or require
the tax collector to send this notice? One interpretation is that the
notice may be sent in any case where taxes have been overpaid, including
where a base year value is corrected under Section 51 .5. If, for example,
a 1980 base year value is reduced in 1991 for a nonjudgmental error, it
could be argued that the tax collector could notice the taxpayer who would
then have one- year in which to file a claim for refund for the entire
11—year period. This interpretation effectively removes the statute of
limitations for refund claims. In theory, there would never be a time
limit for refund claims arising from assessment reductions or other causes
of tax overpayment since the tax collector could always give recognition
for such overpayment and issue a Section 2635 notice creating a new one—
year statutory period.
The Board staff's view is that Section 2635 should not be given such a
broad interpretation. After reviewing the legislative history of that
section, as well as related provisions of the code, we are of the opinion
that Section 2635 requires the tax collector to issue an overpayment notice
only when the amount of taxes paid exceeds the amount of taxes which are
shown to be due on the tax rolls provided to the tax collector by the auditor
and reflected in the tax bill sent to the taxpayer. We believe that the
normal four—year limit under Section 5097 is applicable to Section 51 .5
base year value corrections when a correction of a base year value brought
about a revision of the amount of taxes due as shown on the tax rolls and,
the tax bills. ..
Bear in mind, that Section 2635 imposes a duty on tax collectors and not
assessors. It is not within the purview of the Board to advise county
tax collectors. Thus, the purpose of our advice with respect to Section
2635 is to inform assessors about possible consequences of correcting base
year values more than four years after they are first established.
As a reminder, the base year value correction process mandated by Section
51 .5 is independent of the assessment appeal provisions. Reductions in
TO COUNTY ASSESSORS —3— July 16, 1991
assessments under Section 80 apply for the assessment year in which the
appeal is taken and prospectively thereafter.
If you have any further questions, please feel free to contact our Real
Property Technical Services Unit at (916) 445-4982.
Sincerely,
Verne Walton, Chief
Assessment Standards Division
VW: sk
ATE bF.CALIFORNIA r Y r
STATE BOARD OF EQUALIZATION MEMBER
LEOAL DIVISION (MIC!82) First Di.ttict
150 N STREET,SAORAMENTO,CALIFORNIA SHAD SHERMAN
(P.O.BOX 942879, SACRAMENTO, CALIFORNIA 84279-4001) 8-c"Dl.trict, La ArV.1—
19181 323.7713 ERN95T J. DRONENSUR0,JR,
Third Dbtrict. 8.n Di.ge
MATTHEW K. FONO
• Fourth Dletrlcl, Loe Anp.lot
GRAY DAMS
Gwrtro�lor, 8esremsnto
BURTON W. OLIVER
August 16, 1994 Exeeufive biretrw
The Honorable Dick Frank
San Luis Obispo County Assessor
County Government Center, Room 100
San Luis Obispo, CA 93408
Attn: Ms. Barbara L. Edginton
Supervising Property Transfer Technician
In Re: all Corrections: Intgroretation of Section 4831.
Dear Ms. Edginton; t
This is in response to your April 21, 1994 letter to Mr.
Richard Ochsner, requesting our opinion concerning the time
limitations for making corrections to the assessment roll, under
the provisions of Revenue & Taxation Code Section 4831.
Based on previous communications with the Board's staff, you
understood that under certain circumstances roll corrections
pursuant to Section 4831 could be made for up to twelve, years.
You believe this view is based on the language in Section 4831
which states that 1fThe correction. : .shall be made within four
years after the--making of the assessment whigh is being
corrected, " meaning that the four years sho%! d be' 'counted forward
from the date the original erroneous assessment was enrolled.
The basicroblWm, as we understand it, is analyzing how
roll correction apply to escape assessments. • If, for example,
the assessor made escape assessments in 1992, for an unreported
change in ownership that occurred in 1984, can the assessor now
make roll corrections to those underlying assessments? Stating
the .question in another way, can the assessor correct a 1984 -
assessment entry beoause of the 1992 escape? The answer, in our
view, is no, because Section 4831 does not permit roll
corrections beyond four years, apart from the audit exception
expressed in the statute. Thus, under the foregoing example,
roll corrections could only be made to .-the 1992 escape
assessments.
1�
lfA
The Honorable pick Frank -2- August 16, 1994
As you are aware, the assessor has a statutory right under
Section 4831 to correct "errors" in a particular entry on the
assessment roll at any point after the roll is delivered to- the
auditor (enrollment) up to and within four years of that date.
The language of Section 4831 is mandatory with regard to the
timing of the correction of f'any error resulting in incorrect
entries on the roll. ' The mandatory language states in pertinent
part:
(a) Any error resulting in incorrect entries on the roll may
be corrected under this article. The correction may be made
at any time after the roll is delivered to the auditor but
shall be made within fgUr ygars after the making of the
assessment which ire beina .corrected.
There are two exceptions from the roll correction provisions
and one exclusion to four-year limit on roll corrections, which
are expressly stated as follows:
Exclusions:
(1) Errors involving the exercise of value judgments.
(2) Escape assessments caused by the assessee's failure
to report the information required by Article 2
(commencing with Section 441) of Chapter 3 of Part 2 .
TxcQptiora
If any error referred to in this subdivision is
discovered as the result of an audit of a .taxpayer's
books and records, that error may be corrected at any
time prior to the expiration of six months after the
completion of the audit.
The .apprpose of roll corrections is to allow the assessor to
resolve clerical errdft-s only, which result in incorrect entries
on the roll. Section 4831, subdivision (a) (1) prohibits the
assessor from invoking the roll correction procedure to correct
errors involving the exercise of value judgments. The reason for
the prohibition is that once the ourrent. assessment roll is
completed and delivered to the auditor, the assessor may not make
changes apart from correcting clerical errors. .
It must be recognixed'that the Revenue and Taxation Code
provides the assessor at least three separate and distinct tools.
to bring about changes in the assessed value of property. These
are roll .correcti.ons, escape assessments and base year value
corrections.. The correction of an entry on the roll is made
The Honorable Dick Frank -3- August 16, 1994
under Section 4831. That Section contains its -own four year time
limit, which must be applied when making a qualified correction
of a roll item. • Every roll correction must satisfy that time
limit. That time limit commences to run from the date that .the
particular roll entry being corrected is made. The fact that 'the
property being assessed by a particular entry is later the
subject of an escape assessment made under Section 531 (as
described in the above example) does not extend the four year
limit on correction of that particular entry.
Base year value corrections authorized- by Section 51. 5 are
not subject to roll corxections,' since base year value
corrections are not roll entries. As indicated ' in subdivision .
(d) of Section 51.5, a base year value correction shall be
reflected in either a cancellation or refund of tax or an escape
assessment. Thus, a roil correction under Section 483.1 cannot be
used to implement a base year value correction. Since roll
corrections, escape assessments and base year value corrections
are separate and distinct procedures and each has its own time
limitations, the time for making roll .corrections is limited by
the terms of Section 4831.
Apart from factual situations which may fall within the
exception, the basic problem is how to apply the four-year
statute of limitations under Section 4831. Its application is
relative only to roll corrections.* It does not apply to base
year value corrections or to escape assessments. The calculation
of time limitations for roll corrections is hereinafter compared
to and distinguished from base year value corrections and escape
assessments in an attempt to eliminate the apparent confusion.
o sof Rolo r ohs apA ggge- Ygar Yalugo
t Section 51.5 states ';that if an error oV omission is in the
determination of a base year value and involves the exercise of
"an assessor's judgment as to value, " the error can be corrected
only if itis piaced�on the, current roll or roll being prepared,
or within fourlyears after July I of the assessment year for
which the base year value was first established. Expressly
exclude4 from the four-year limitation are errors or omissions
resulting from taxpayer fraud, misrepresentation, - or failure to
furnish information and clerical errors.
Section 51..5 also mandates the correction of an error or
omission in base-year value, by requiring a correction of this
,control figure as of the time the error or omission occurred.,
Note that subdivision (d) provides for appropriate cancellation
or refund of taxes or escapes, but does not authorize roll
_LUNE J I V I I Ul'-q
H U 9 1 j 1,4 Ij
The Honorable Dick Frank -4- August 16, 1994
corrections after the base year value is corrected. (See LTA No.
88/501 page 2, copy enclosed. ) This would apply where, for ,
example, a parent/child exclusion was granted. The base year
value would be corrected and the appropriate cancellations or
refunds of taxes granted. '
In LTA Nth. 89/34, April 7, 1989, we pointed out that a
change in base year value may not always result in a change in
the assessed value or in a change in the value on the roll, since
declines in value may have taken place. In addition, Section
51.5 has no time limits for correction of non-judgmental errors
in base year value, but roll corrections and escape assessments
have time limits. (Sections 4831 and 532. ) Therefore, even �
though a correctionfis ng. Dernitted or is untinely, the
. . correction. of a base ve r value may be permitted and be timely,
requiring the enrollment of an escape assessment, cancellation. ,
or a refund of taxes.
90MRAUBOR Of R011 Cor ions and Escape. -Aasessments,
Where the error is. one involving the exercise of value
judgment, the appropriate remedy for the assessor is to levy an
escape assessment under Section 531 et seg. Unlike a roll
correction under Section 4831, the taxpayer in such event is
entitled to a hearing -before the assessment appeals board, and
the assessment appeals process, in effect, then becomes the means
of rectifying (correcting) omissions or errors in the original
assessment. (section 1605. ) The statute of limitations for
escape assessments "under Section 532 (see also subdivision (b) of
Section 531.2) is the controlling provision in this regard, and
this provision does not pertain to the assessor's right to make
roll corrections under Section 4831. Therefore, event ough a
rel correction is- ng!; nerinitted or ip untime.1y, heL- ellrollment
of- an pscape assgsymnt msiy m
be permittgd ancf1jilbe tinely.
Seotriops 531 et seg, are simply a mechanism which allows for
the correction of the effects of an underassessment once the
underassessmentibas been identified., This permits the assessor
to increase an underassessment regardless of the cause (clerical,
error in judgment,. or otherwise) . The procedures related to
escape assessments are separate and distinct from roll
corrections.
With regard to the two hypotheticals you described, I have
enclosed a copy of LTA No, 94/21., March 30, 1994, which contains
problems and answers similar to those you submitted. I trust
that the Information contained therein, together with the
Aiscussion included in this letter, will be helpful In addressing
,r examples. if you would like further information, however,
Lt3HL D1v1z>1u11
The Honorable Dick Frank August 16, 1994
please feel free to call or write at any time with respect to
this matter.
The views expressed in this letter are, of course, advisory
only and are not binding upon the assessor of any county. Out
Intention is to.provide courteous and helpful responses to
inquiries such as yours. Suggestions that help us to accomplish
this objective are appreciated.
Sincerely,
Kristine Cazadd
Tax Counsel
Enclosures
cc: Mr. John Hagerty, MIC: 63
Assessment Standards Division Chief, MIC;64
Ms. Jennifer Willis-, MIC:70
prec&dnt\bayrcors\94002.kea
WESTCO CONSULTING
SUITE 273
1500 WEST EL CAMINO AVENUE
SACRAMENTO, CALIFORNIA 95833
TEL: (916) 888-0788
FAX: (916) 888-0997
FAX LETTER: 6 PAGES
August 15, 1995
Louis Rivara
Office of the Assessor
County of Contra Costa
834 Court Street
Martinez, CA 94553
RE : POSSESSORY INTEREST ACCOUNT NUMBER 127990-0004
Dear Mr. Rivara:
Per our conversation yesterday, I am faxing a response from the
State Board of Equalization to the San Luis Obispo Assessor' s
Office regarding roll corrections . Addressed are the three methods
that are available to the assessor to bring about changes in
assessed value .
Because a base year value correction was warranted, and, was made by
Bob Kaseman on 7/26/95, Section 51 .5 (d) applies, not Section 4831 .
Furthermore, Section 51 .5 (d) mandates appropriate cancellation or
refunds of taxes when the value has been reduced. Section 5097
provides for refunds of taxes paid if the. claim is filed within
four years after making the payment sought to be refunded.
Following are the appropriate changes that should be made : The
1975 base year value of $75, 080 should be restored. The
appropriate inflation factor should be added to determine the
taxable value for each subsequent year. These values should then
be compared to the value on the roll and refunds issued for the
years still open under the statue of limitations (1991/92 , 1992/93 ,
1993/94, 1994/95) .
Please contact me once you have reviewed this information. Thank
you for your time and consideration.
Very truly yours,
Brian M. Miller
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WESTCO CONSULTING
SUITE 273
1 500 WEST EL CAMINO AVENUE
SACRAMENTO, CALIFORNIA 95833
TO
BOARD OF SUPERVISORS
COUNTY OF CONTRA COSTA
651 PINE STREET ROOM 106
MARTINEZ CA 94553