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Home My WebLink AboutMINUTES - 01041994 - 1.85 1.84 through 1.90 THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA Adopted this Order on January 4, 1994, by the following vote: AYES: Supervisors Powers, Smith, Bishop, McPeak and Torlakson NOES: None ABSENT: None ABSTAIN: None SUBJECT: Correspondence Item No. 1.84 LETTER dated December 10, 1993 , from C. Erickson, 216 Riverside Drive, Bay Point 94565, expressing concern with the delay in opening the Salvation Army Senior Home (Silvercrest) located on Appian Way in E1 Sobrante pending the final inspection on the property. ***REFERRED TO DIRECTOR OF BUILDING INSPECTION AND COMMUNITY DEVELOPMENT DIRECTOR 1.85 CLAIM dated December 6, 1993, from William R. King, Controller, GTE Mobilnet of California L/P, 245 Perimeter Center Parkway, Atlanta, GA 30346, requesting refund of property taxes levied for the 1989-1990 fiscal year. ***REFERRED TO COUNTY COUNSEL, ASSESSOR, AND TREASURER-TAX COLLECTOR 1.86 LETTER received by the Clerk of the Board on December 16, 1993, from Roger K. Patterson, Regional Director, U. S. Department of the Interior, Bureau of Reclamation 2800 Cottage Way, Sacramento 95825, advising of procedures in progress for the preparation of a Programmatic Environmental Impact Statement (EIS) for the implementation of Title 34, the Central Valley Project Improvement Act, and encouraging input on the EIS. ***REFERRED TO COMMUNITY DEVELOPMENT DIRECTOR 1.87 LETTER dated December 2 , 1993 , from State Senator Daniel E. Boatwright, 1001 Galaxy Way, Suite 210, Concord 94520, advising of his commitment to identifying funds for Poison Control Centers. ***REFERRED TO HEALTH SERVICES DIRECTOR 1.88 LETTER dated December 14, 1993, from Brent Aasen, Chairman, Board of Deacons and Rick Moe, Senior Pastor, Brentwood Evangelical Free Church, P.O. Box 766 Brentwood 94513, requesting that parcel No. 010-120-002 be excluded from a proposal to rezone this parcel as a part of the exclusive agricultural district (A-40) zone. ***REFERRED TO COMMUNITY DEVELOPMENT DIRECTOR December 6, 1993 GTE Mobile Communications 245 Perimeter Center Parkway Atlanta, GA 30346 404 804 3400 VIA REGISTERED MAIL Contra Costa County ECIV ® Board of Supervisors 651 Pine Street DEG 1 3 1993 Room 106 Martinez, CA 94533 CLSK BOARD OF SUPERVIbORS i CONTFUN COSTA CO. RE: GTE Mobilnet of California Ltd. Partnership Claim for Refund of 1989-1990 Property Taxes Paid Dear Sirs: The undersigned, as Controller of GTE Mobilnet of California UP, 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) $126,027.68 in property taxes levied for the fiscal year 1989-90 (or such other amount as is legally refundable for the fiscal year 1989-90). 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 1989-90, the Board's unitary assessments of claimant's property was $115,000,000, a portion of which was allocated to said County. 3. On the basis of the allocated portion of the assessment for the fiscal year 1989- 90, said County levied property taxes for said fiscal year and claimant paid such taxes. 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 1989-90), together with interest thereon. 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 1989-90 including all exhibits, testimony, affidavits and correspondence and other material filed with the Board in support thereof. A part of GTE Corporation GTE Mobilnet of California L/P Claim for Refund of 1989-90 Property Taxes December 6, 1993 Page 2 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 1989-90 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 1989-90. 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. This claim is being filed as a protective measure and all action on it should be deferred in light of the settlement agreement with the Cellular Industry. It is anticipated that this claim will be withdrawn as contemplated by the settlement agreement. 8. 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 6 , 1993 at Atlanta , Georgia War Declarant: William R. King (Notary Seal) Notary Public,DeKalb County, Georgia Controller My Commission Expires March 20, 1995 GTE Mobilnet of California L/P c: Marcy Jo Mandel, Esq. GTE Mobilnet WONX0075 CONTRA COSTA ON ; TAX Vendor No. Vendor Name 155570 Disbursement No. 0006, CHECK NO. Invoice Invoice Gross Deductions Net Voucher Date I Number Description Amount Amount Number 1^!01;89 TL'69A •53.013.64 .00 63.013.84 8912000011691 63.013.64 Oct. 63,413.84 030467No. 159670 63;;` GTE Mobilnet Mobilnet® Sui FM 1960 West Suite 400 Morgan Bank(Delaware) Houston,TX 77090-3097 j DATE CHECK AMOUNT 12/07/89 $*****63,013.84 I EXACTLY ********63.013 DOLLA.�;S ANU 64 CENTS *?� I CONTRA COSTA COUNTY TAX VOIDPOO oars TO TME COLLECTOR: ALFRED LOMELI leo ORDER F'. 0. BOX 631 OF ! MARTINEZ CA 94553 I AUTHORIZE SI NA RES II' 159.6 70i1' 1:0 3 L 100 2 381: 230 L. 1 9 21.. Vendor Nom.- ''007'' vendor Name CONTRA COSTA 11UtdTY TAX 189233 DisGu ement N,,. ' 059380 CHECK NO. Invoice InvoiceGross Deductions Net Voucher Date Number Description Amount Amount Number •a4/30%90 TM-C-4-13 69.325.22 .00 69,325.22 900 5WOOi.S3^70 69.325.22 .00 69.325.22 GTE Mobilnet t No.189233 6311 Mobilnet® 616 FM 1960 Westx _I h' rrl- Morgan Bank(Delaware) Suite 400 Houston,TX.77090-3097 GATE CHECK AMOUNT " 05%07/90 :;: 1 #69,325.22 EXACTLY, **I*****69,325 DOLLARS AND 22 CMTS � VOID AFTER 90 DAYS CONTRA.[TSTA COUNTY TAX I PAY TO THE COLLECTa.'1 AIFCtED F LO2&lI oaDER . P::-O:-,BOX 631,.. OF KARTINEZ CA 94553 I AU ORtZj1j SIGNATURES.:.:-.. t 11. 18923311` 1:0 3 1 100 2 381:. 230 41 92411' 6f"! cGi. ct UN , d ok- �b d < ar 0' 77 .r- � 9 I c 0 Z2s 6 cr) ( > o �