HomeMy WebLinkAboutMINUTES - 11172015 - C.57RECOMMENDATION(S):
AUTHORIZE and DIRECT the Auditor-Controller to refund monies to the Lafayette Christian Church paid for
property taxes for the 2014-2015 tax year in the amount of $9,652.06 inclusive of interest, rather than $9,742.74 as
previously ordered by the Board of Supervisors as item D.2 on the October 20, 2015 agenda.
FISCAL IMPACT:
The amount of interest paid to the Lafayette Christian Church on a property tax refund will be reduced by $90.68.
BACKGROUND:
On October 20, 2015, the Board of Supervisors approved the Lafayette Christian Church’s claim for refund of
property taxes for the 2014-2015 tax year. The Board authorized and directed the Auditor-Controller to refund these
monies and the interest on those monies accruing under Revenue and Taxation Code section 5151. The amount of
interest on the refund was erroneously calculated under Revenue and Taxation Code section 5151(c)(1), which
applies where an assessment application is filed or an assessor’s correction to the assessment roll is made. In this
case, the applicable standard is set forth in Revenue and Taxation Code section 5151(c)(3), which
APPROVE OTHER
RECOMMENDATION OF CNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
Action of Board On: 11/17/2015 APPROVED AS RECOMMENDED OTHER
Clerks Notes:
VOTE OF SUPERVISORS
AYE:John Gioia, District I Supervisor
Candace Andersen, District II
Supervisor
Mary N. Piepho, District III
Supervisor
Karen Mitchoff, District IV
Supervisor
Federal D. Glover, District V
Supervisor
Contact: Bobby Romero,
925-646-2225
I hereby certify that this is a true and correct copy of an action taken and entered on the minutes of the
Board of Supervisors on the date shown.
ATTESTED: November 17, 2015
David Twa, County Administrator and Clerk of the Board of Supervisors
By: Stephanie L. Mello, Deputy
cc: Bob Campbell, Elizabeth Verigin, Hal Nahal, Bobby Romero, Marie Rulloda
C. 57
To:Board of Supervisors
From:Robert Campbell, Auditor-Controller
Date:November 17, 2015
Contra
Costa
County
Subject:Property Tax Refund for Lafayette Christian Church
BACKGROUND: (CONT'D)
provides that “the interest computation period shall commence on the date of filing a claim for refund or payment of
the tax, whichever is later.” The interest due under Revenue and Taxation Code section 5151(c)(3) is $95.91, rather
than $186.59, which was included in the previous board order. For this reason, the total refund of property taxes,
including interest, to the Lafayette Christian Church for the 2014-2015 tax year should be $9,652.06, rather than
$9,742.74 as previously ordered by the Board of Supervisors as item D.2 on the October 20, 2015 agenda.
CONSEQUENCE OF NEGATIVE ACTION:
Failure to take the recommended action will delay the Lafayette Christian Church from receiving its property tax
refund.