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Home My WebLink AboutMINUTES - 01101995 - 1.102 1.96 through 1.102 4 THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA Adopted this Order on January 10,1995, by the following vote: AYES: Supervisors Rogers, Smith, DeSaulnier, Torlakson and Bishop NOES: None ABSENT: None ABSTAIN: None ------------------------------------------------------------------------------ ------------------------------------------------------------------------------ SUBJECT: CORRESPONDENCE Item No. 1.96 LETTER from Chairman and CEO,Pacific Refining Company,advising of his Company's interest in providing a better level of fire,safety and hazardous materials response to West County by soliciting participation with the Fire District and other industries and government agencies in the area for the establishment of a Hazardous Materials Response Program. **REFERRED TO HEALTH SERVICES DIRECTOR AND CHIEF, CONTRA COSTA COUNTY FIRE PRO'T'ECTION DISTRICT 1.97 LETTER from Chairperson,Contra Costa County Library Commission,recommending that the Board adopt the Master Plan at this time, and urging the Board to seek resolution to the issues that hinder the full implementation of the Plan. **REFERRED TO INTERNAL OPERATIONS COMMITTEE AND COUNTY LIBRARIAN 1.98 LETTER from Chairperson, Statewide Vehicle Theft Advisory Committee(SVTAC)and Commissioner of the California Highway Patrol,urging local jurisdictions to support the intent of the passage of Proposition 172 that funds not be supplanted but utilized for the support of California's public safety agencies to combat vehicle theft and crime. **REFERRED TO SHERIFF-CORONER 1.99 LETTER from H.Luke et al,Danville,requesting the Board to consider installing street lights along Danville Boulevard through the Alamo area to improve visibility for both pedestrians and motorists at night. **REFERRED TO PUBLIC WORKS DIRECTOR 1.100 LETTER from Congressman George Miller, 7th District, advising of his support for the East Bay Corridor (anti-crime)Project and of his work in securing funding for additional law enforcement activity. **REFERRED TO SHERIFF-CORONER 1.101 LETTER from Manager, Area Relations, Lawrence Livermore National Laboratory, advising that the Laboratory's"Site Annual Environmental Report for 1993"will be released shortly,and transmitting a copy of the Executive Summary for review. **REFERRED TO COMMUNITY DEVELOPMENT DIRECTOR 1.102 CLAIM submitted on behalf of GTE Mobilnet of California Ltd.Partnership for refund of 1990-1991 property taxes paid. **REFERRED TO TREASURER-TAX COLLECTOR,ASSESSOR,AND COUNTY COUNSEL ±noreoy .urry rhLt this is a trueand correctcopy of an action taken and ontered on the minutes of the Board of sup visors on the date shown. ATTESTED: PHIL BA CHELOR, C e c of the o rd CC: Correspondents of Supery ors and Coun y Administrator Health Services Director Internal Operations Committee 3y L Deputy County Librarian Sheriff-Coroner Public Works Director Community Development Director Treasurer-Tax Collector Assessor County Counsel Chief, Contra Costa County Fire Protection District oL Personal Communications Services December 6, 1994 245 Perimeter Center Parkway Atlanta, GA 30346 - —' 404391-8000 CF-IVED VIA REGISTERED MAIL' Contra Costa County DEC 1 3 1994 Board of Supervisors 651 Pine Street,Room 106 CLERK BOAR�COSTA ORS CONTR Martinez, CA 94533 RE: GTE Mobilnet of California Ltd. Partnership Claim for Refund of 1990-1991 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) $276,536.88 in property taxes levied for the fiscal year 1990-91 (or such other amount as is legally refundable for the fiscal year 1990-91). 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 1990-91, the Board's unitary assessments of claimant's property was $290,000,000, a portion of which was allocated to said County. 3. On the basis of the allocated portion of the assessment for the fiscal year 1990-91, 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 1990-91), 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 1990-91 including all exhibits, testimony, affidavits and correspondence and other material filed with the Board in support thereof. part of GTE Corporation GTE Mobilnet of California L/P Claim for Refund of 1990-91 Property Taxes December 6, 1994 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 1990-91 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 1990-91. 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 , 1994 at Atlanta , Georgia Declarant: William R King (Notary Seal) Wylap , Controller Notary Public,cobb County,C-eorgia. GTE Mobilnet of California L/P my Commission Expires Feb.21.1995 c: Marcy Jo Mandel,Esq. • J'Vendor No. L0075 Vendor Name CONTRA COSTA COUNTY TAX r Disbursement No. 284520 CHECK NO. 257588 Invoice Invoice Gross Net Voucher Date Number Description Amount Deductions Amount Number 12/16/90 TD90-125.496.670 290.363.72 .00 .290,363.72 CTMIOIX150140 290,363.72 .00 290,363.72 284520 . 257588N Q 62-23 371 -----�- SulQTE Mobilnet Mobilnet® e16Sul FM 1980 West ts 400 Morgan Bank(Delaware) Houston,.TX 77090-3097 DATE CHECK AMOUNT 01/30/91 $****290,363.72 EXACTLY *******290,363 DOLLARS AND 72 CENTS ** VOID AFTER 90 DAY8 CONTRA COSTA COUNTY TAX PAY COLLECTOR, ALFRED F LOMELI TO THE ORDER F. O. BOX 631 �• ,OF MARTINEZ CA 9455.3 _ DUAL MANUAL SIGNATURES REQUIRED FOR AMOUNTS Z$25,000 III 2 5 7 58811' 40.3 11,00 2 381: 230 4 L 9 2 L,no - j