HomeMy WebLinkAboutMINUTES - 09101996 - C153 s
C. 149, C. 150, C. 151
C. 152 and C. 153
THE BOARD OF SUPERVISORS OF
CONTRA COSTA COUNTY, CALIFORNIA
Adopted this Order on September 10, 1996, by the following vote:
AYES: Supervisors Rogers, Bishop, DeSaulnier, Torlakson and Smith
NOES: None
ABSENT: None
ABSTAIN: None
SUBJECT: Correspondence
C. 149 LETTER dated August 15, 1996, from State Senator Dan Boatwright, California Legislature,
Chairman, Committee on Business and Professions, Room 3086, State Capitol, Sacramento,
CA 95814, commenting on grant monies that may be available to Contra Costa County for
juvenile justice and criminal justice programs.
****REFERRED TO COUNTY ADMINISTRATOR
C.150 LETTER dated August 12, 1996, from Wilbert E. Cossel, 4091 - C Orwood Road, Brentwood,
CA 94513-5211, advising of his interest in purchasing the Bay View Mobilehome Park, with
funding secured through the Mobilehome Park Resident Ownership Program (MPROP).
****REFERRED TO COMMUNITY DEVELOPMENT DIRECTOR
C.151 LETTER dated August 18, 1996, from Harry Nichandros, 724 Miner Road, Orinda, CA 94563,
requesting assistance with the deer population and resulting problems in Lamorinda area.
****REFERRED TO ANIMAL SERVICES DIRECTOR
C.152 LETTER dated August 19, 1996, from Ronald Yeager, Director of Employee Benefits and Labor
Relations, Whittaker Corporation, Simi Valley, CA 93063, providing notification (pursuant to
Worker Adjustment and Retraining Act) that approximately 153 employees will be affected by
the closure of the of the Safety Sytems facility located at 2731 Systron Drive, Concord, on
December 31, 1996.
****ACKNOWLEDGE RECEIPT AND REFER TO HUMAN RESOURCES DIRECTOR
AND EXECUTIVE DIRECTOR, PRIVATE INDUSTRY COUNCIL
C.153 LETTERS dated August 8, 1996, August 13, 1996, and August 19, 1996, from Jim Winningham,
Senior Manager, KPMG Peat Marwick LLP, 750 B Street, San Diego, CA 92101, presenting
claims for refund of property taxes paid in fiscal year 1992-93 on behalf of
Home Savings of America, FSB $ 1,831
Union Bank of California 1,200
Bank of America 10,800
****REFERRED TO TREASURER-TAX COLLECTOR, COUNTY COUNSEL AND
ASSESSOR
IT IS BY THE BOARD ORDERED that the recommendations as noted (****) are
approved.
c.c. Correspondents
Count Administrator r hereby certify that this Is a true and correct copy of
y 1m action take and entered on the minutes of the
Community Development Director Board of supe .sora the ata sh
Animal Services Director XMsTED: /99(p
PHII.fl%"i CHELCR,Clerk of the board
Human Resources, Director of SupervisorsendC unty Administrator
Executive Director, PIC
Treasurer Tax Collector eep'ny
County Counsel 0/
Assessor
KP7MG Peat Marwick LLP
750 B Street Telephone 619 233 8000 Telefax 619 696 0121
San Diego, CA 92101
August 19, 1996 RECEIVED
Clerk, Board of Supervisors U 2 3 M
County of Contra CostaCLVABOARDOF SUPERVISORS
651 Pine Street, Room 106 CONTRA COSTA CO.
Martinez, CA 94553
RE: Union Bank of California, Claim for Refund of Excess Taxes Paid
Gentlemen:
The undersigned, agent for Union Bank of California,the claimant herein,hereby makes this claim for
refund of property taxes on behalf of the claimant pursuant to Revenue and Taxation Code §5097 and
asks that the Board of Supervisors make its order directing the County Tax Collector to refund to
claimant the sum of$1,200 in property taxes levied for fiscal year 1992-93. Additionally,we seek
interest on the refund at the statutory rate.
In support of this refund claim,the Board is asked to take note of the following facts:
1. Claimant is, and at all times herein mentioned was, a California corporation doing business in
Contra Costa County, California.
2. Claimant is the owner and user of ATM machines located in the above-mentioned County. For
the fiscal year 1992-1993, claimant reported the actual cost of these ATM machines to the
Assessor of said county, and the Assessor initially assessed these ATMs at their trended actual
cost to claimant, less depreciation.
3. All property taxes levied on these ATM machines have been paid in full by claimant.
4. The ATM machines have been misclassified by the Assessor as trade fixtures. The ATM
machines should have been properly classified as business personal property.
5. Business personal property is not assessable to banks and financial institutions pursuant to
Revenue and Taxation Code §23182.
6. The Assessor has illegally assessed personal property owned by claimant.
7. No refund of said taxes, or any part thereof,has been made previously.
8. I declare,under penalty of perjury,that the foregoing is true and correct; executed in San Diego,
California by Jim Winningham, Agent, KPMG Peat Marwick LLP.
Very truly yours,
KPMG Peat Marwick LLP
Jim Winningham
Senior Manager
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ember Firm of
ITITIlynveld Peat Marwick Goerdeler
aG Peat Marwick LLP
750 B Street Telephone 619 233 8000 Telefax 619 696 0121
San Diego, CA 92101
yRECEIVED
August 13, 1996
T Al
Clerk, Board of Supervisors
Count of Contra Costa CWRK BOARD OF SUPERVISORS
Y CONTRA COSTA CO.
651 Pine Street, Room 106 - -"
Martinez, CA 94553
RE: Home Savings, Claim for Refund of Excess Taxes Paid
Gentlemen:
The undersigned, agent for Home Savings,the claimant herein, hereby makes this claim for refund of
property taxes on behalf of the claimant pursuant to Revenue and Taxation Code §5097. We ask that
the Board of Supervisors make its order directing the County Tax Collector to refund to claimant the
sum of$1,831 in property taxes levied for fiscal year 1992-93.
In support of this refund claim, the Board is asked to take note of the following facts:
1. Clairhiint is, and at all times herein mentioned was, a California corporation doing business in
Confra Costa County, California.
2. Claimant is the owner and user of ATM machines located in the above-mentioned County. For
the fiscal year 1992-1993,claimant reported the actual cost of these ATM machines to the
Assessor of said county, and the Assessor initially assessed these ATMs at their trended actual
cost to claimant; less depreciation.
3. All property taxes levied on these ATM machines have been paid in fully by claimant.
4. The ATM machines have been misclassified by the Assessor as trade fixtures. The ATM
machines should have been properly classified as business personal property.
5. Business personal property is not assessable to banks and financial institutions pursuant to
Revenue and Taxation Code §23182.
6. 17ie Assessor has illegally assessed personal property owned by claimant.
7. No refund of said taxes, or any part thereof, has been made previously.
8. 1 declare, under penalty of perjury, that the foregoing is true and correct; executed in
San Diego, California by Jim Winningham, Agent, KPMG Peat Marwick LLP.
Very truly yours,
KPMG Peat Marwick LLP
/Jim Winningliani
Senior Manager
JW:ma cli\home\atnvefdoc
ITIT Member Firm of
Klynveld Peat Marwick Goerdeler
AGENT'S AUTHORIZATION
NAME: Home Savings of America, FSB
ADDRESS 4900 Rivergrade Road
Irwindale, CA 91706
For Fiscal Year 7/1/92 to 6/30/93
TO: County Assessor and Assessment Appeals Board
THIS IS TO AUTHORIZE KPMG Peat Marwick LLP
ITS AGENTS AND EMPLOYEES
to act in our behalf as our agent in business personal property assessment matters for those properties
which are owned,possessed, or controlled by the undersigned.
The authority of the agent is as follows:
■ Delegation of full authority to handle, with your offices, all matters relative to assessments
and appeals. You are to divulge to him any and all information we have submitted to you.
■ To sign Business Property Statements.
■ To file Assessment Appeals on behalf of the undersigned.
■ To file refund claims on behalf of the undersigned
■ To act in connection with Assessment Appeal applications, including appearances at
hearings and withdrawal of said applications.
This authorization is to be effective until revoked by certified letter signed by the owner,a partner, or a
corporate officer..
While we have delegated the above authority to this agent,we accept full responsibility for any and all
actions he makes :.n our behalf. We understand that eve may be required to furnish additional information
and will furnish information on request.
CLIENT: Home Savings of America, FSB
SIGNED BY:
Signature
Constantino R. Raz
Print Name
TITLE: Vice-President
TELEPHONE: ( 818 ) 814-7078
DATE: Aug. 2 , 1996
KPMG� Peat Marwick LLP
750 B Street Telephone 619 233 8000 Telefax 619 696 0121
San Diego, CA 92101
August 8, 1996
Clerk, Board of Supervisors
County of Contra Costa F SUPERVISORS
ARD651 Pine Street, Room 106 C11cRKC� RA OS7A CO•
Martinez, CA 94553
RE: Bank of America,Amended Claim for Refund of Excess Taxes Paid
Gentlemen:
The undersigned, agent for Bank of America,the claimant herein, hereby makes this amended claim for
refund of property taxes on behalf of the claimant pursuant to Revenue and Taxation Code §5097. We
ask that the Board of Supervisors make its order directing the County Tax Collector to refund to
claimant the sum of$10,800 in property taxes levied for fiscal year 1992-93. Additionally, we seek
interest on the refund at the statutory rate. The inital claim did not include the ATMs assessed to
Security Pacific Bank. The two banks merged in April 1992. Bank of America paid all the tax bills,
and as successor in interest, is entitled to the refunds.
In support of this refund claim,the Board is asked to take note of the following facts:
1. Claimant is, and at all times herein mentioned was, a California corporation doing business in
Contra Costa County, California.
2. Claimant is the owner and user of ATM machines located in the above-mentioned County. For
the fiscal year 1992-1993, claimant reported the actual cost of these ATM machines to the
Assessor of said county, and the Assessor initially assessed these ATMs at their trended actual
cost to claimant, less depreciation.
3. All property taxes levied on these ATM machines have been paid in fully by claimant.
4. The ATM machines have been misclassified by the Assessor as trade fixtures. The ATM
machines should have been properly classified as business personal property.
5. Business personal property is not assessable to banks and financial institutions pursuant to
Revenue and Taxation Code §23182.
6. The Assessor has illegally assessed personal property owned by claimant.
7. No refund of said taxes, or any part thereof, has been made previously.
8. I declare, under penalty of perjury,that the foregoing is true and correct; executed in
San Diego, California by Jim Winningham, Agent, KPMG Peat Marwick LLP.
Very truly yours,
KPMG Peat Marwick LLP
Jim Wmnmgham
Senior Manager
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Klynveld Peat Marwick Goerdeler