HomeMy WebLinkAboutMINUTES - 10311989 - 1.11 THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA
Adopted this Order on October 31 1989 ,by the following vote:
AYES: Supervisors Powers, Fanden, McPeak and Torlakson
NOES:
ABSENT: Supervisor Schroder
ABSTAIN:
SUBJECT: Claim For Refund Of Property* Taxes Of Concord
Properties Corp. , A Delaware Corporation, Macy's
California, Inc. , A Delaware Corporation, R. H.
Macy & Co. , Inc. , A Delaware Corporation, et al.
The Claim of Concord Properties Corp. , Macy's California,
Inc. , R. H. Macy & Co. , Inc. , et al. ( "Claimant" ) for refund of
property taxes on APN 153-230-022 is hereby denied.
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 gn the date Shown.
ATTESTED: r4< ,a�,1.Pi1 4�
PHIL BATCHELOR.Clerk of the Board
of Bupervlam and County Adminis=or -- -
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COUNTY COUNSEL'S OFFICE
-CONTRA COSTA COUNTY
MARTINEZ, CALIFORNIA
Date: October 24, 1989
To: Boa of Supervisors
From: Victor J. Westman, County Counsel
By: Dennis C. Graves, Deputy County
Re: Claim Of Concord Properties, et al.
This office has reviewed the attached claim of Concord
Properties, et al. and recommends that the claim be denied at the
earliest possible time, preferably the Board's October 31, 1989
meeting.
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Attachment
cc: Phil Batchelor, County Administrator
John Biasotti, Assessor
Jean Maglio, Clerk of the Board
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RECEIVED
BEFORE THE BOARD OF SUPERVISORS OCT-�K, 1989
OF THE COUNTY OF CONTRA COSTA
STATE OF CALIFORNIA PHIL BATCHELOR
CLERK BOARD OF SUPERVISORS
NTRA COVA CO.
By Deputy
IN THE MATTER OF CLAIM FOR )
REFUND OF CONCORD PROPERTIES )
CORP. , A DELAWARE CORPORATION, )
MACY 'S CALIFORNIA, INC. , A ) CLAIM FOR REFUND
DELAWARE CORPORATION, R. H. MACY )
& CO. , INC. , A DELAWARE )
CORPORATION, et al. )
Claimant. )
}
TO THE BOARD OF SUPERVISORS, COUNTY OF CONTRA COSTA,
CALIFORNIA:
Concord -Properties . Corp. , Macy' s California, Inc. , R. H.
Macy & Co. , Inc. , et al. ("Claimant") makes this claim for refund
of taxes on behalf of the Claimant pursuant to Revenue and Taxa-
tion Code Section 5097 and demands that the Board of Supervisors
make its order directing the Tax Collector for said County to
refund the Claimant $76, 991. 16 (the entire sum due to the supple-
mental assessment levied for the fiscal year 1986-1987 on the
Supplemental Roll) plus interest. Said claim is based on the
following grounds:
1. The property which is the subject of this claim is
identified as Assessor' s Parcel No. 153-230-022-3 and which
street address is 1053 Willow Pass Road.
2 . For the Supplemental Roll for the 1986-1987 year, the
Assessor of Contra Costa County assessed the Claimant's certain
property located as set forth above. On the basis of said as-
sessment, taxes were levied on said property for said fiscal year
and paid by Claimant in full.
3 . Said assessment and the relevant California Constitu-
tional provisions including Articles XIII and XIIIA of the Cali-
fornia Constitution, particularly its change of ownership provi-
sion, and the statutory and regulatory rules implementing it, are
unconstitutional based upon all relevant federal and state con-
stitutional provisions including, but not limited to, the follow-
ing clauses, provisions, doctrines of and amendments to the
federal constitution: Equal Protection, Due Process, Commerce,
Right to Travel, Privileges and Immunities, Representative Form
of Government, Supremacy, Ninth, Tenth and Fourteenth Amendments;
corresponding clauses, doctrines, provisions of and amendments to
the California Constitution; and .any other relevant federal or
state constitutional basis that research may reveal. The assess-
ment does not reflect the correct base year, base year value nor
full cash value of the property. There was no event allowing
upward revaluation under Article XIIIA since the appropriate base
year.
4 . Claimant, by decision of the Assessment Appeals Board
of Contra Costa County, has properly exhausted all administrative
remedies available to it.
5. Each of the grounds for protesting the taxes herein are
separate. No ground nor claim of exemption or immunity nor any
protest herein is to be deemed as a waiver of any other ground
for protesting the taxes herein. Supplementary or clarifying
information will be supplied at the request of the taxing author-
ity. Applicant reserves the right to supplement, clarify or
delete the above grounds.
6. No refund of said taxes, or any part thereof, has
previously been made.
I declare under penalty of perjury, under the laws of the
State of California, that the foregoing is true and correct.
This declaration is executed on June � , 1989, at New York, New
York.
CONCORD PROPERTIES CORP. , MACY'S
CALIFORNIA, INC. , R. H. MACY & CO. ,
INC. , et al.
By