HomeMy WebLinkAboutMINUTES - 09101996 - C125 /z 5-
TO: BOARD OF SUPERVISORS Contra
FROM: GUS S. KRAMER, ASSESSOR Costa
BY: Stephen Dawkins, Principal Appraiser ;o
County
,
AUGUST 19 1996 J
DATE:
SUBJECT: CLAIM FOR REFUND OF PROPERTY TAXES FOR THE TAX YEARS
1993-94 and 1994-95 BY W. DENNIS BARRY.
SPECIFIC REOUEST(S)OR RECOMMENDATION(S)8 BACKGROUND AND JUSTIFICATION
RECOMMENDED ACTIONS
Deny the claim for refund of property taxes for the tax years 1993-94 and 1994-95 by W.
Dennis Barry.
FISCAL IMPACT
Indeterminable.
BACKGROUND/REASONS FOR RECOMMENDATIONS
The subject claim seeks the adjustment of property taxes for the 93-94 supplemental roll
and the 94-95 secured roll.
The applicant appealed the 95-96 roll value before the Assessment Appeals Board and
prevailed. Under Section 80(5) of the Revenue and Taxation Code, "Any reduction in
assessment made as the result of an appeal under this section shall apply for the
assessment year in which the appeal is taken and prospectively thereafter."
Because the appeal was timely filed for only the 95-96 assessment year, the Assessor's
Office cannot go back and adjust prior year assessments.
CONTINUED ON ATTACHMENT: YES SIGNATURE:
RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
APPROVE OTHER
SIGNATURE(S):
ACTION OF BOARD ON September 10, 1996 APPROVED AS RECOMMENDED X OTHER
n
VOTE OF SUPERVISORS
1 HEREBY CERTIFY THAT THIS IS A TRUE
X UNANIMOUS(ABSENT ► AND CORRECT COPY OF AN ACTION TAKEN
AYES: NOES: AND ENTERED ON THE MINUTES OF THE BOARD
ABSENT: ABSTAIN: OF SUPERVISORS ON THE DATE SHOWN.
CC: Assessor ATTESTED September 10, 1996
W. Dennis Barry (via Assessor) PHIL BATCHELOR,CLERK OF THE BOARD OF
County Counsel V RS AND COU ISTRAT
Treasurer-Tax Collector
EP
M382 (10/88)