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Home My WebLink AboutMINUTES - 01051993 - 1.93 1 493 ROBERT S. BEACH, INC. 3565 CLAY STREET SAN FRANCISCO 94118 (415)921-9155 December 8, 1992 RECEIVED DEC - 819W Clerk, Board of Supervisors CLERK BOARD OF SUPERVISORS Contra Costa County CONTRA COSTA CO Administration Bldg. , Room 106 V6. Q� 651 Pine Street ry Martinez, CA 94553 Dear Sir: Enclosed is an original and one copy of a Claim for Refund of property taxes. Will you please file the original according to your normal practices. Will you please also place your file stamp marker on the copy and return it to me in the enclosed self-addressed, stamped envelope. Thank you for your courtesy in this matter. Sincerely, �:s�essv� ��C�Su�er C. C�t.�sre -Y .'TlILLT RECEIVED DEC 81992 CLERK BOARD OF SUPERVISORS CONTRA COSTA CO. t I t Ip I Re (A 0 i 1!, 10 r RO t UnA (A pr:'( Vy Lax(`:- j attorn.:y fc-.os for: _0 I This is a Claim, for Refund concerning the subject 1.')roport',-' e f, for fiscal 1981S-'=Q. It may not be ncc_-(,,!;sary air, the valuation ap p..e L-i.1 s filed with the County AsL::e!z:L-.r:ient AppLals Board ( the "A.A'. 13. 11 ) for the !_;ubjcct year have riot yet been ))card, and tic) doubt the statute requiring that Claii-%s must be filed within lour near::: of the date taxes were paid is tolled; the Claim is however, in an excess of caution. The h(::arinqE*. on the appeals of these properties betore the A.A.B. have been postponed awaiting the outcome of a 11,1::1 quit fiLed based on years prior to 19879-8Q, for ,.,hich a Claim for Re unci was filed on December 5-, 1990. A copy of that Claim is att"l-iched . Since the A.A. B. has not yet heard the 19,219-8q appeals and decided them, it is impossible now to tell exactly what refund is rc-quested on thti grounds for the Claims . Cl'aimants will amend this Claim when this material becomes available; it will no doubt be along the lines set forth in the attached December Y, 1999 Claim, however, and that Claim -is incorporated herein by reference. This Claim also covers interest as -lot forth in Rev. & t,a),. . Code Section 5151 and legal fees pursuant to Rev. & Tax. Code Section 5152 . H� Ward of Su no ry i so r�.*, claimants declare under penalty of porjury thyt no portion tne tbxcs paid lor fiscal MY-89 havo tit un relundud , Unt fhw�, are t}-'r.: perscnn MAW to any wch rai "nds and Lhat tho facu. statod Nerein are true and correct. Ivach, its Attorney RousILRT 131_,4CH, INIC. L A Y :',I I t I L1 FRAN(,ISCO -C-1,110 c m b e r 5 L 0 13i"D"ird ul- contr,,i COSt:1 COL.111 t,I Admi ni_;tr�it:l.:)tl Y{Jd',) . 11\'ool"i 106 h!>7 PJ i i e S t r e,e,L a r t i n e- , ( A 1);r`)5", He: Claim for 1,Lefun,,t Of propurty tuxe.s', _in'Cereslt and attorney fees for: I?ichmond Town Houf-,e Ar)tf�-.. APN 513-010-019 This is a Claim for Refund of a portion of the property taxes cissessed against each of the above-referenced owner.- and land parcels for the fiscal year 1986--37 , plus all prior year-- whose taxes were affected by any Supplemental Valuation issued concerning this property and involved in the tax appeal referred to below, together, in each instance, with appropriate interest thereon pursuant to Rev. & Tax Code §5151 and attorney's fees pursuant to 1�_ev. & Tax. Code §5152 . The value of each of said parcels for t.he jubject year t.,!ere appealed by the prope—Ity owners to the Assc.sf�mont Appeals Lclarcl ( "the 13oard" ) . Attor hearing the Board denied the appeals . A list of the parcels , showing the values thereon set or confirmed by the 13oard and the values which the property oc..,nors contended were proper and the difference, is set forth on the attached sheet , miarked "Exhibit All , and incorporate(I herein as if set forth in full at this point. In deciding the appeals as it did the Board acted in a manner that was arbitrary, capricious, in excess of discretion and in violation of the standards prescribed by law. Specifically the Board: 1 . Failed to apply and follow the mandatory requirements of the Rev.' & Tax Code (especially §110and §408) and the Rules of. the State Board of Equalization (especially Rules 2, 4 , ifnd 8) in determining the proper valuation methodology to be used in appraising the subject property, or in developing capitalization rates, or in discounting to cash equivalent values (in the manner and according to the criteria set forth in said rules) the mortgages and other- non-cash consideration assumed or given by the purchasers of the subject or similar Board Of SCP0rVjS0r:7, Paqu Tyo Contra Costa County Qecombcr 4 , Mij proy)ertics which were used as comparahic saleq in determininq th(! V�IIUC Of t110 (.)I- the or the capitalization rat_; to be applied to tho Wcum,,, streams of the subject prnpertdes in ordac to wturninc� their proper valuos . ApplicNnts in t[Inse clakas requust that celunds of ta>.- he gjvcn thcm equal to those amounts norn2nd by multipjyinq th(! amount set torth in the "Difference" caiumn in Exhibit A Q Me applicAble tax rate for Pach property For ench of the fincai yenr:-, .111 (jutnation , together with interest theruon pursuant to Mv. a Tox . Code §5151 . Applicants further request, that lognL leas be awarmd them in connecticn with those Claims pursuant to Rev . & Tax Code 15152 . the amount of these fees cannot be set forth with specificity at this time. If these Claims are approved by your Board at this time a specific bill will be submitted to you for approval at the appropriate time; such bill will not exceed $5 ,000 . If on the other hand your Board denies these Claims and applicants are required to seek relief in the courts the legal fees will increase substantially and will be presented to the court for approval at the appropriate time. we declare under penalty of perjury that to the best of our knowledge and belief the amounts claimed and the tarts set forth hevein are true and correct, that no part of the amounts claimed has heretofore been refunded and that Claimants are the person!--.; entitled to refund pursuant to .Rev- & Tax. Code §5096 . Respectfully submitted, Richet rt Town House Apts. Ely-li. L Robert S. Beach, its Attorney Exhibit A to Claim for Refund submLt-t-Icd to tho Board -;,t.,3 County_--`;ount-yon Value Set by -sted IIT-QkUry the A.A.S. b Arpt.Lcant lJorence, Richmond Townhouse Apts. $4 , 186, 565 $1 , 606 , 027 $2 , 580 , 538