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Home My WebLink AboutMINUTES - 09121995 - C164 f 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 (****) are APPROVED. 1 here: rortify t`rc ?t"i; i:;a true and correct copy of an actio:t;:; cn.cxcd un the minutes of the Board of Supprujsqrs on the qate 6hOvrrl. ATTESTED: 119-9 E PHIL BATCHELOR,clerk of the Board of Supervisors ano County AdMIAstrator cc: Correspondents Treasurer-Tax Collector ey ,Deputy County Counsel Assessor USAF' RECEIVED q�E U AL3110 CLERK BOARD OF SUP! I ERVISORS CONTRA COSTA CO. 2345 Crystal Drive Arlington,VA 22227 July 26, 1995 Ms. Peggy Gray Clerk Contra Costa County Assessment Appeals Board County Administration Building 651 Pine Street, Room 106 Martinez, CA 94553 Re: Refund CIaim Dear Sir: Enclosed please find an executed refund claim and a copy of the bill paid by USAir, Inc. for the year 1991-92. 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, Jerome J. White Director- Taxes CBG:msg Enclosures Y � r CLAIM FOR REFUND TO: Board of Supervisors, County of Contra Costa The undersigned, as Director of Taxes 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$5,283.00 in taxes levied for fiscal year 1991-92, 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 1991-92, 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$14,756.19 and paid in full by USAir on or after July 26, 1991. Claimant is entitled to a refund of$5,283.00 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 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. - 2 - 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, 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. - 3 - 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: 1995 at Arlington, Virginia. USAir, Inc. By: Jero J. White Director of Taxes - 4 - ( BILL NO. ACCOUNT NO.' ACCOUNT DESCRIPTION m 91-054042 708125-0000 POSSESSORY INTEREST DETACH THE BA�fln DED COUPON D Contra & MAIL WITH YOUR PAYMENT D Costa ' County \ z FISCAL YEAR ? 1991-92 ti J_--- - — ----- - - ----- --- --- -` cri U S AIR INC u- RETURN THIS PORTION 91054042100014756199 US AIR AT BUCH .FI D > �: m C/O TAX DEPT 7 -- � I WITH PAYMENT MAKE CHECKS PAY AMOUNT SHOWN BELOW , 2345 CRYSTAL DR #4 -=� PAYABLE TO: ARLINGTON VA 227 ;;D DELINQUENT DATE . ALFRED P.LOMELI 14,756.19 it 2 j < TAX COLLECTOR Z08/31/91 AFTER 5:00 P.M. P.O.BOX 631 MARTINEZ,CA 94553 LIT ra Gm2i x �LD�tXtt�J l'J �tlt�IIX'Xttit U�3S�CUR�D P R 0+E R TYT AX cAlfrFb jJ_ lnzncli, Zrett5urrr Tax CnnllEctur FISCAL YEAR 1991-92(JULY 1., 1991 TO JUNE 30; 1992) BILL NUMBER ACCOUNT NUMBER ACCOUNT DESCRIPTION TAX AREA FIELD BOOK ISSUE DATE 91-054042 708125-0000 POSSESSORY INTEREST 79111 7500 06/21/91 ITEMS ASSESSED (SEE REVERSE FOR EXPLANATION OF CODES) PROPERTY TYPE TAXED VALUE ITEMS ASSESSED-11,13 LAND 846,036 IMPROVEMENTS 566,843 OWNERSHIP ON LIEN DATE (MARCH 1, 1991PRECEDING PSI (TRADE FIXTURES) YEAR DETERMINES OBLIGATION TO PAY TAXES. PERSONAL PROPERTY SUBSEQUENT DISPOSAL OF PROPERTY DOES NOT RELIEVE PENALTY TAX LIABILITY. ASSESSED TO: GROSS VALUE 1,412,879 LESS: EXEMPTIONS (SEE REVERSE) U S AIR INC C/O TAX DEPT 2345 CRYSTAL DR #4 ARLINGTON VA NET VALUE 1,412,879 DBA/PARCEULOCATION/DESCRIPTION/ETC: TAX/LEVY/CHARGE DESCRIPTION TAX RATE AMOUNT US AIR AT BUCH FIELD COUNTYWIDE TAX 1.0000 14128.79 BUCHANAN FIELD CENTRAL SANITARY .0019 26.84 CONTRA COSTA WATE .0059 83.36 BART .0250 353.22 EAST BAY REGNL PK .0032 45 .21 PAYABLE WHEN RECEIVED DELINQUENT ON: MT DIABLO UNIFIED .0017 24.02 ATTGUST 31, 199i REMARKS: TOTAL RATE&TAX 1.0377 14661.44 CC WTR LEVY LAND AY 94.75 DELINQUENT PENALTY LIEN RELEASE FEE ADDITIONAL PENALTY T OTA.L DUE 14,756.19 068123 SEE REVERSE SIDE FOR OTHER IMPORTANT INFORMATION 1 Ila vv msoxwAmm 'i"K c 151 r i RECEIVED JUL 3 1 1995 CLERKASSESSMENT APPEALS 9GARO CONTRA.COSTA CO. e.9189 • j 111le fe'r n-r I'llp of n1i'vempe I* T-�" i m right of the retUrn address CERTIFIED � � � � � USAir First Class Mail MAIL A r% W.-T r f -17 17 9 0 a . 11 DD 1 6' J J L 26 1995 P P R P7 0 :jri� JjSMf Pw T P7 17 L77 Tax Dept Ms. Peggy Crystal Park Four 2345 Crystal Drive Clerk Arlington,VA 22227 Contra Costa County:Assessment Appeals Board ' 2345 Crystal Drive County Administratil" Building Arlington,VA 22227 651 Pine St R Martinez, CA -45 3, RETURN REQUESTED FORM 55230 +: Form#55028 GA 33 4/92 APPLICATION FOR CHANGED ASSESSenENT County of Conte Coat& ' State of California Application filed for lien date March 1, 1991. For Clerks Use Only No. WARNING: The application must be filed with the Clerk of the Board of Supervisors Administration Building, 651 Pine Street, Room 106, Martinez, California 94553, between JUL Y 2ND and SEPTEMBER 15TH,for lien date MARCH 1 ST or mailed to the clerk end 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 - Arlirrtor_ VA 22227 3. ADDRESS OR LOCATION OF PROPERTY 171 John Glenn Drive 4. DESCRIPTION OF PROPERTY ❑ Single Family ❑ Multiple ❑ Commercial/Industrial ❑ Personal Property ❑ Vacant Land C�;Other (Describe) Possessory Interest 5. VALUATION Assessor's Parcel No. or Assessor's Full Value On Roll Applicant's opinion of Full Value Unsecured Bill Number 91-054042 1,412,879 903,758 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'n 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. ( )Other(explain): TandipCr aT NOTE:A list of property transfers within the county,which have occurred within the preceding two-year period,is open to inspection at the assessor's office to the applicant. 7. INTEREST OF APPLICANT IN PROPERTY: The Applicant R 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. DLCY.K Phone (213) 683--6000 PAUL, HASTINGS, JkNOFSKY & -`1ALTK'R Agent's Address: 555 S. 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 ❑ ARE NOT requested at this time. This request does not ingiude 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. Gi Executed at Arlington, Virginia Ufa. Date / /� Signature If executed outside of California, attach a_jurat by a notary )qApl cant ❑ Agent (check one) public or other official authorized to administer oaths. Printed Name of Person Signing ' Vice President -- Taxezi PLEASE NOTE: In order for y r appli ation to be valid and acted upon by the Board, each of the applicable statements above must be co plated lull .Pleas check the application to make sure that all information has been provided. M Commission !xpireS 1/5/S My Commission Expires: ft z Q i