HomeMy WebLinkAboutMINUTES - 01051993 - 1.9 (3) 10
GTE Mobile Communications
245 Perimeter Center Parkway
December 7, 1992 Atlanta, GA 30346
404 391 8000
RECEIVED
VIA REGISTERED MAIL DEC I I
im
Contra Costa County M CLERK BOARD OF SUPERVISORS
i_
Board of Supervisors CONTRA COSTA CO.
651 Pine Street
Room 106
Martinez, CA 94533
RE: GTE Mobilnet of San Francisco Ltd. Partnership Claim for Refund
of 1988-1989 Property Taxes Paid
Dear Sirs:
The undersigned,,as Controller of.GTE Mobilnet of San Francisco, the claimant herein, hereby
makes this claim for refund ,of.taxes on. behalf of the. claimant pursuant to the Revenue &
Taxation Code and demands that the Board of Supervisors make its'order directing the controller
of said County to.refund to claimant, together with.interest thereon as provided by law, the sums
of: (1) $98,681 in property taxes.levied for. the fiscal year 1988=89. (or such,other amount as
is legally refundable for the fiscal year 1988-89. In support of said.claims; the undersigned
states:
1. Claimant operates, and at all times material hereto operated, a cellular system in San
Francisco and surrounding areas. Claimant's property is assessed annually by the State
Board of Equalization (the "Board") for purposes of property taxation under the authority
of Section 19 of Article XIII of the California Constitution. The Board uses the principle
Of unit valuation in valuing claimants unitary property and thereafter allocates the unitary
assessment among the counties in which the property was located.
2. For the fiscal year 1988-89, the Board's unitary assessments of claimant's property was
$90,000,000, a portion of which was allocated to said County.
3. On the basis of the allocated portion of the assessment for the fiscal year 1988-89, said
County levied property taxes for said fiscal year and claimant paid such taxes as follows:
on,or about. 12/10/88 ,($49,340), and on or about 4/10/89 ($49,340). Copies of the
checks which .paid these,tax.bills,are attached as Exhibit:A.
4. Claimant is entitled to a refund of. said taxes (or such other amounts as are legally
refundable for the fiscal"year 1988-89), together with interest thereon.
CC: Awssm-
i reasccr�
A part of GTE Corporation
GTE Mobilnet of San Francisco Claim
for Refund of 1987-88 Property Taxes
December 7, 1992
Page 2
5. Said taxes were erroneously and illegally collected, and must be refunded to claimant,
for all the reasons stated in claimant's petition for reassessment for 1988-89 including all
exhibits, testimony, affidavits and correspondence and other material filed with the Board
in support thereof.
6. In addition, said taxes were erroneously and illegally collected, and must be refunded to
claimant for the following reasons: The Board's capitalization earnings and sales
approaches for the 1988-89 unitary assessment necessarily resulted in the taxation of
property and the inclusion of value not properly within the scope of the Board's
assessment of claimant's property. The Board cannot assess, directly or indirectly,
claimant's FCC license, a non-taxable intangible asset. By basing its assessments on
value indicators which include the value of claimant's FCC license, the Board's
assessment of claimant's property is invalid as a matter of law. Moreover, corporations
operating radio or television stations also hold FCC licenses, but those FCC licenses
were not assessed for property tax purposes either directly or indirectly for the fiscal year
1988-89. The Board (and said County by levying taxes based on the Board's
assessments) has unconstitutionally discriminated against the federal licensee,
unconstitutionally imposed a tax or license charge different from that imposed on
mercantile, manufacturing and other business corporations, and unconstitutionally taxed
claimant's property to an extent and in a manner different from other property. This
discriminatory tax scheme also violates the equal protection clause of the United States
Constitution, amend. XIV, § 1, the equal protection clause of the California Constitution,
Article I, § 7, and the uniformity provisions of the California Constitution, Article IV,
§ 16(a) and Article XIII, § 1(a). Also, the Board's sales indicator reaches speculative
value and taxes property not in existence on the lien date.
7. 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.
Dated: December 7 1992 at Atlanta , Georgia
Declarant: -Ylld If J_e
Georg F. Weiskopf
(Notary Seal) Contr ller
GTE Mobilnet of San Francisco
Notary Publkc,DeKalb County,comia
My Commission Expires June 19,1995
c: Marcy Jo Mandel, Esq.
REFUND.CAM
L0075 CONTRA COSTA COUNTY-TAX.. ...
._ T�Mobilr]@t
Verrfor No. �Vendiir Name -
'
0266_4 . _
-„
Disbursement No. CHECK NO.
Invoice Invoice Gross Net Voucher
Date Number Description Amount Deductions Amount Number
03/07/89 TD030789 48.411.54 .00 48,411.54 89030000045789
45.411.54 .00 48,411.54
026624 ..
. . _ . . ... . . . .
GTE Mobilnet
Mobilet0.
n ' _ 616 FM 1960 West
v Suite 400 Irving Trust Company Lacuna,New York 13083 �
Houston,TX 77090.3097. DATE CHECK AMOUNT
03/15/89 $*****48,411.54
EXACTLY ********48.411 DOLLARS ANII 54 CENTS ** I
VOID AFTER 90 DAYS
CONTRA COSTA COUNTY TAX
PAY COLLECTOR. ALFRED P LOMELI
TO THE
ORDER P. 0. FOX 631
OF
' MARTINEZ CA 94553
,lam AUTHORIZED SIGNA RES
II'.L L 79 3QLll 1:0 2 L 3 L04 LOQ: u'890 00 2900 SII'
•
-
Ct::
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._►.... _ .__-_._.._.. ._ ._..¢.._.__..__ ._...._._d........ .. -._.3.#e.�c,-.__._: ., ''_ ..- _.t-.-";y-r !rye'i'�-�• 'i'',:r ._:+�':3,'S"1�'•,' «.3'-:.�. -
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Ilk
i
GTE Mobilnet
F'4 ^urTA Cu T TAX
bindor Nd. LOA Vendor Name -OttT - l''' Y
.
� - 027896 -'
M.
19242
z..:_ y
HECK Disbursement No.
ivoice Invoice Gross Deductions Net Voucher
Date Number Description Amount Amount Number
'�•� .00 C'�Ja,rla F�'i1130�?'vvJ-"rio��
120/89 TDO22089 92 .09
---------------------------------------------
r. :n
.00 : Cl
24
027$9F. GTE Mobilnet
616 FM 1960 West 1 t Lacona,New York 13083
obilne�t� _
'Irving True Company
- - -: 'Suite 400
D
Houston,TX 77090 3097 ATE CHECK AMOUNT
03!?7/89 n�;i<* 929.09
C;nCTLY r s{a} ?fa7e :AGC AND 0 I•rm
���>�� � . Ci7_L. �; L
! VOID AFTER 90 DAYS
Ca'!T,^.V COSTA COUNTY TAX
TPAY
O THE COLLECTOR. ALFRED F LOMELI
ORDER f'. 0. PDX. 631
OF
MARTIi:E` CA 94553 Van
.
AUTHORIZED RIZ D SIGNATURES
i ry
u' 1 19 2 4 ;ii',: 1:0 2 1 3 10 4 10 II: 1118 9 0 . DD 2 9 0 0 511' - K..
.. n.a.._�. ... ... .... ..... ... ...-_..,.. .. �: .- 'T'
... ..:: :..
INK
GTE Mobilnet
Vendor No. L0075 Vendor Name CONTRA COSTA COLWTY TAX
Disbursement No. 015339 CHECK NO. 104504
Invoice Invoice I Gross Net Voucher
Date Number Description Amount Deductions Amount Number
12/07/88 CR38461 48.411.54 .00 48,411.54 88120000026894
Jcc - SCS "I 5vac1 `�� 3 7 S � G `�
i
48,411.54 .00 48,411.54
•:o
015339 .. . ......... _ :. _ ��.-.:-.: - -
... .,_ _._..._.�,......r..r.. �_. GTE Mobilnet-._.....-�;:F;_.:.-,. No.. 0 4. -
West.-.:-. - -
_.. _..
8
} 18 FM 1960 ` `'
-:::- _
- -
Irving
rust Co Lacona`New York •19083
.. .....Suite 400
.... . . -:-::_ ..,.�:..._....Houston:TX''77090�097' -..; ,_._.._.,�.;.;, 'DATE ,- CHECK AMOUNT
.....:....
12/09/88
EXACTLY 148,411 DOLLARS AND 54 CENTS ....,....-.,
oio AFTteA oo 0
CONTRA COSTA CMWY TAX
PAY
To THE _:: COLLECTOR, .ALFRED P LOMELI
ORDER P. O. BOX 631 .. n, rrLi
}i OF
MARTINEZ CA 94553
RIZED SIGNATURES..
II' 104 504ii' :0 2 b 3 104 bot: 11,890 00 2900 SII°
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