HomeMy WebLinkAboutMINUTES - 10241995 - C74 I�
C.72, C.73
and C.74
THE BOARD OF SUPERVISORS OF
CONTRA COSTA COUNTY, CALIFORNIA
Adopted this Order on October 24, 1995, by the following vote:
AYES: Supervisors Rogers, Smith, DeSaulnier, Torlakson and Bishop
NOES: None
ABSENT: None
ABSTAIN: None
SUBJECT: Correspondence
C.72 LETTER dated September 26, 1995, from Renan G. Dominguez, Dominguez Associates,
306 Railroad Avenue, South San Francisco, CA 94080, on requirement for the installation of
a fire hydrant at 93 Cambark Court, Martinez, CA 94553.
""REFERRED**REFERRED TO BUILDING INSPECTOR AND PUBLIC WORKS DIRECTOR
C.73 PETITION received by the Clerk of the Board on October 16, 1995, from Contra Costa
County residents requesting Animal Services scan found pets before the adoption or
euthanization process is initiated.
****REFERRED TO ANIMAL SERVICES DIRECTOR
C.74 CLAIM dated September 15, 1995, from Gary Golden, Property Tax Representative, Union
Oil Corporation, 1201 West 5th Street, Los Angeles, CA 90051, requesting changed
assessment of property taxes for 50.76 miles of right-of-way for fiscal year 1995-96.
****REFERRED TO ASSESSOR, COUNTY COUNSEL AND TREASURER-TAX COLLECTOR
IT IS BY THE BOARD ORDERED that the recommendations as noted 1****) are approved.
c.c. Correspondents
Building Inspector Ihereby certitythatthisIsaUreandt;onset of
an action taken and entered on the minutes of the
Public Works Director Board of Supe, so o thedat
Animal Services Director ATTESTED:
Assessor PHIL BATCHELOR Clerk of the Board
Supervisors and n Administrator
County Counsel
Treasurer-Tax Collector A5,10M Lvoeputy
Unocal Corporation R E C E I V E
1201 West 5th Street,P.O.Box 7600
Los Angeles,California 90051
Telephone(213)977-6161
? Facsimile(213)977-5043
CLFai1C AWSSME W APPEALS Saw i
®�� '` __ CCNTRAL'(JSTA CO.
September 15, 1995
County of Contra Costa
Joe I.Mosteller Clerk of the Assessment Appeals Board
Manager,Property Tax Administration Building
651 Pine Street, Room 106
Martinez, California 94553
Dear Clerk of the Board:
Enclosed are Applications for Changed Assessment for the 1995-96 tax year filed on
behalf of Union Oil Company of California on the following properties:
Rodeo Refinery Main Site Rodeo Refinery Marine Terminal
Pipeline Rights of Way
and Union Island Pipeline Company on the following properties:
Pipeline Rights of Way
The associated parcels and values are included on Exhibit "1" of each application.The
applicant intends the above applications to constitute a claim for refund.
Please acknowledge receipt by signing and returning the copy of this letter in the self-
addressed stamped envelope provided.
Sincerely,
Joe I. Mosteller
By .,"7 -
01
Gary T. Golden
Property Tax Representative
File: CCCOVE.doc
kol
/V
EXHIBIT A"
TO APPLICATION FOR CHANGE IN THE 1995 ASSESSMENTS
OF THE COUNTY OF CONTRA COSTA, STATE OF CALIFORNIA
APPLICATION OF
UNION OIL COMPANY OF CALIFORNIA, dba UNOCAL
The assessment of the total property exceeds the market value on the property as
of the 1995 lien date:
1)The Assessor did not apply the proper depreciation factor to reflect
particular equipment lives.
2) The Assessor did not correctly calculate depreciation factors that
were used.
3)The Assessor did not take into account all the functional and
economic obsolescence in the property.
4)The Assessor's taxable value exceeds the current market value of the
property.
5) The applicant reserves the right to amend this application upon
receipt of additional information.
File:EXH A6.doc
Wbu?Site Interest) &Manna Temuind
q5-30A413281051 995,223 12,450,895 ( 13,446,118 I 3,190;000
?5- Acd J'T075628000I 21,323 I �... 21,323 ( ..�.� 10,000Whof She(P.L) ,... 110 12,450,895 - I 13,4670441 I 3,280,000
TOW P►vperty 15,261.,293 403,585,576 20,6351257 ( 439,482,126 ( 184,200,800
vaLva"P-US
1011310
WLarf S1te ONSOsorf Iatuest) &Melina Taminl
45,-30AO 132810051 995,223 12,450,895 13,446,118 I 3,190,000
Qs- Aat JMSSZ W I 21,323 I 21.323 1 =io,000
3 Whuf Sebe(P.L) ( 11016,546 12,4so,895 I 13,4670441 I -3,200,O0
2'olnl R+vpert9 1S,?,61Z93 403,585,576 20,635.257 439,48Z,1?b ( 184,200.000
v OUS
10113M
APPLICATION FOR CHANGED ASSESSMENT
- COUNTY OF CONTRA COSTA
FILED STATE OF CALIFORNIA FOR CLERK'S
APPLICATION FILED FOR LIEN DATE MARCH 1, 1995 USE ONLY
SEP 1 51995 615-- 34f �
WARNING: The application must be filed with the Clerk of the Assessment ? --347f
RK
CLEASSESSMENT APPEALS BOARD Appeals Board, Administration Building, 651 Pine Street, Room 106, No._
CONTRA COSTA Co. Martinez, California 94553,between JULY 2nd and SEPTEMBER 15th, for
lien date MARCH 1st or mailed to the clerk and postmarked no later than
SEPTEMBER 15th. This application 'is intended to
constitute a claim for refund pursuant to
Sec. 5097 (b) of California R&T Code.
Applicant hereby applies for a reduction in assessment of the property described below and in support thereof alleges as follows:
1.APPLICANT'S NAME AS LISTED ON ASSESSMENT ROLL HOME PHONE BUS PHONE
Unoca ( ) ( 21) 977-6166
2.APPLICANT'S ADDRESS
Attn. : Property Tax, P.O. Box 7600, Los Angeles, CA 90051
3.ADDRESS OR LOCATION OF PROPERTY
Right-of-Way in Contra Costa County
4.DESCRIPTION OF PROPERTY:
❑Single Family ❑Multiple (]Commercial/tndustrial ❑Personal Property ❑Vacant Land
Other(Describe): Rights-of—Way
5. VALUATION Assessor's Parcel No.or Account No. Assessor's Full Value on Roll: Applicant's Opinion of Full Value:
See Attached Lan, 678 ,138 Land See Attache
�� rr Imps. Imps. Exh i h i tr I"
Exhibit I Pers.Pro, Pers.Prop
TOTAL 678 ,138 TOTAL
6. FACTS RELIED ON TO SUPPOHT THIS APPLICATION FOR REDUCTION:
NOTE: The single fact that your taxes or value increased will not support this appeal and in the absence of other evidence, will result in a denial
The Assessor's value,including inflationary adjustments,exceeds full value of the property being appraised
❑At the time of sale or transfer.
❑At the time of completion,of new construction
❑Because the property has decreased in value.
❑Because of the supplemental assessment applied to the property. TLO
❑As indicated on a valuation correction notice received outside the normal assessment period. to
❑Because a change in ownership did not occur.
❑Because new construction did not occur.
)CI Other(explain) See Exhibit "A"
NOTE: A list of property transfers within the county,which have occurred within the preceding two-year period,is open to inspection at the assessor's office to the applicant.
7. INTEREST OF APPLICANT IN PROPERTY'.
The applicant X]is [I is not the owner of the property described above. If the applicant is not the owner,answer the following quesnons.
a.Owner's Name Phone
b.Owner's Address
c.The applicant has the f6lowing described interest in the property,or is affected by the assessment in the following manner
8. AUTHORIZATION OF AGENT. If the applicant will be represented by an agent,please complete the follow ng
AGENT'S NAME N/A PHONE
AGENT'S ADDRESS
AGENT'S RELATIONSHIP TO APPLICANT
NOTE: If the applicant will be represented by an agent other than an attorney,or the spouse.parent or child of the applicant a written authorization must be filed with the Board
prior to the hearing. If the applicant is a corporation,the agent's authorization must be signed by an officer of the corporation.
9. WRITTEN FINDINGS OF FACT: A notice of the Board's decision will be sent to you as a matter of course Mhout charge. LOwever,in addition to the written decision,written
findings of fact will also be prepared but only upon your specific request made at this time or at any time before the hearing begins. There is a charge for findings of S10.00
per parcel. Findings of fact X]ARE ❑ARE NOT requested at this time.
This request does not include a transcript of the hearing. Consult the Board Rules it a transcript is desired
10.DECLARATION: I declare under penalty of perjury that the foregoing is true and correct.
Executed at Los Angeles
--- ---- --- ---------California. Date --- -
Signature —_- f executed outside of Callforn a, attach a jurat by a notary public or other official
N Applicant ❑Agent (ch9k one) authorized to administer oaths.
Printed Name
of Person Signing Gary T. -Golden
Staff Property ax Rep.
PLEASE NOTE: In order for your application to be valid and acted upon by the Board,each of the applicable statements above must be completed fully. Please check the
application to make sure that all information has been provided.
PLEASE RETAIN PINK COPY FOR YOUR FILES
UNOCAP
C/O UNION OIL COMPANY OF CALIFORNIA
CONTRA COSTA COUNTY
EDIT`1"
ASSESSOR'S APPLICANT'S
OPINION OPINION
ASSESSOR'S TAX OF LAND OF LAND
PARCEL NUNMER YEAR VALUE VALUE
115-
34f I 881-010-001-9 1995/96 63,941 0
3142 881-010-002-7 1995/96 37,071 0
3443 881-010.003 5 1995/96 7,961 0
3L+gq 881-010-004-3 1995/96 29,358 0
3i4 tS 881-010.005-0 1995/96 11,693 0
3'!'fly 881-010-006-8 1995/96 18,162 0
3"7 881-010-007-0 1995/96 5,971 0
3440 881-010408-4 1995/96 15,674 0
3441 881-010-009-2 1995/96 16,794 0
3q-50 881-010-010-0 1995/96 30,789 0
3Af51 881-010-011-8 1995/96 30,851 0
3452 881-010-012-0 1995/96 5,348 0
3y-53 881-010-0134 1995/96 5,722 0
3µ5M 881-010-014-2 1995/96 4,354 0
3455 881-010-015-9 1995/96 24,942 0
3*sep 881-010-016-7 1995/96 39,683 0
345 7 881-010-017-5 1995/96 58,816 0
3y.sg 881-010-018-3 1995/96 12,398 0
3*5q 881-010-019-1 1995/96 27,341 0
3WPO 881-010-020-9 1995/96 9,538 0
34&1 881-010-021-7 1995/96 13,988 0
-T4(VZ 881-010-022-5 1995/96 15,260 0
34/b3 881-010.023-3 1995/96 10,173 0
34&1- 881-010-024-1 1995/96 19,552 0
3q-us 881-010.025-8 1995/96 16,532 0
34" 881-010-026-6 1995/96 19,711 0
'SWo7 881-010-027-4 1995/96 8,266 0
34(,,S 881-010-028-2 1995/96 8,266 0
34167 881-010-029-0 1995/96 34,972 0
3 470 881-010-030-8 1995/96 3,731 0
3 471 881-010-03I-6 1995/96 34,148 0
347Z 881-010-0324 1995/96 5,597 0
3473 881-010-033-2 1995/96 11,444 0
347yc 881-010-034-0 1995/96 20,091 0
TOTAL 678,138 0
CAL W USUP� OWICONTR05
CONTRA COSTA COUNTY
EXHIBIT "A"
TO APPLICATION FOR REDUCTION OF ASSFSSNNZENNT
1995-%TAX YEAR
1. This Application appeals the valuation of 39.82 miles of right-of-way in
Contra Costa County. The rights-of-way in question are rights-of-way through private
property-
2. The Applicant's opinion of the market value of all of the parcels in
question is zero. This opinion is based on the Applicants total of zero miles of
franchise rights-of-way in Contra Costa County.
3. The Applicant asserts that the Assessor has used an illegal method in
valuing franchise rights-of--way and that the assessments are therefore illegal. The
Assessor has erroneously concluded that the values of the Applicant's pipeline franchise
rights-0f--way through public roads should be measured by, and are identical to, the
values of pipeline easements across private lands. Instead, the per-mile valuation of
pipeline franchise rights-of-way in public streets should be determined by reference to
the actual franchise fees charged by the various governmental jurisdictions through
which the pipeline pass. The Applicant's opinion of market value is determined by
reference to actual franchise fees.
4. With respect to each and every parcel to which this Application applies
which contains rights-of-way through private lands, the Applicant's opinion of the
market value of all such property is zero. The subject assessments are assessments of
more than 100% of the properties' taxable values and are therefore illegal and
unconstitutional. The properties in question were already assessed when the County
Assessor assessed the fee interest in the lands through which the subject rights-of-way
pass. Accordingly, the properties' assessed values should be zero. The subject
assessments constitute double-assessments of the subject properties.
5. Applicant expressly reserves its right to amend this application at any
time should it become necessary as a result of information not now available to the
Applicant.
EI[MIT KB"
I, Gary T. Golden, declare:
1. I am an employee of Unocal Corporation. I am employed in the
property tax department as a Staff Property Tax Representative. The fact set forth
below are known to me personally, and if called to testify thereon, I could and would
do so truthfully and competently.
2. This declaration is being filed in fulfillment of California Revenue&
Taxation Code Section 1603 (b).
I declare under the penalty of perjury under the laws of the State of California
the fo oing is true and correct. Executed at Los Angeles, California on
15 1995.
Gary . Golden
' UNOCAP
C/O UNION OIL COMPANY OF CALIFORNIA
CONTRA COSTA COUNTY
EILMIT"1"
ASSESSOR'S APPLICANT'S
OF1IION OPINION
ASSESSOR'S TAX OF LAND OF LAND
PARCEL NUMBER YEAR VALUE VALUE
y5-
344-/ 881-010-001-9 1995/96 63,941 0
3yf42- 881-010-002-7 1995/96 37,071 0
3443 881-010-003-5 1995/96 7,961 0
344{ 881-010-004-3 1995/96 29,358 0
344S 881-010-005-0 1995/96 11,693 0
34't(o 881-010-006-8 1995/96 18,162 0
3447 881-010-007-6 1995/96 5,971 0
3419 881-010-008-4 1995/96 15,674 0
341}q 881-010-009-2 1995/96 16,794 0
3 Ko 881-010-010-0 1995/96 30,789 0
3'f5/ 881-010-011-8 1995/96 30,851 0
3452 881-010-012-0 1995/96 5,348 0
3q-53 881-010-013-4 1995/96 5,722 0
3 /-51. 881-010-014-2 1995/96 4,354 0
3455 881-010-015-9 1995/96 24,942 0
3*s4, 881-010-016-7 1995/96 39,683 0
3457 881-010-017-5 1995/96 58,816 0
3ysg 881-010-018-3 1995/96 12,398 0
3*5Y 881-010-019-1 1995/96 27,341 0
34f&o 881-010-020-9 1995/96 9,538 0
34&,/ 881-010-021-7 1995/96 13,988 0
34&Z 881-010-022-5 1995/96 15,260 0
3*&Y 881-010-023-3 1995/96 10,173 0
3V-&q- 881-010-024-1 1995/96 19,552 0
3 4-&s 881-010-025-8 1995/96 16,532 0
34" 881-010-026-0 1995/96 19,711 0
3407 881-010-027-4 1995/96 8,266 0
344,,' 881-010-028-2 1995/96 8,266 0
3'`t�9 881-010-029-0 1995/96 34,972 0
3'f7o 881-010-030-8 1995/96 3,731 0
347/ 881-010-031-6 1995/96 34,148 0
3472 881-010-032-4 1995/96 5,597 0
3473 881-010-033-2 1995/96 11,444 0
347 881-010-034-0 1995/96 20,091 0
TOTAL 678,138 0
CALOTUSIPIPEL NE\ROW\CONTRA95
CONTRA COSTA COUNTY
E%BIT "A"
TO APPLICATION FOR REDUCTION OF ASSESSMENT
1995-%TAX YEAR
1. This Application appeals the valuation of 39.82 miles of right-of-way in
Contra Costa County. The rights-of-way in question are rights-of-way through private
property-
.2. The Applicant's opinion of the market value of all of the parcels in
question is zero. This opinion is based on the Applicants total of zero miles of
franchise rights-of-way in Contra Costa County.
3. The Applicant asserts that the Assessor has used an illegal method in
valuing franchise rights-of-way and that the assessments are therefore illegal. The
Assessor has erroneously concluded that the values of the Applicant's pipeline franchise
rights-of-way through public roads should be measured by, and are identical to, the
values of pipeline easements across private lands. Instead, the per-mile valuation of
pipeline franchise rights-of-way in public streets should be determined by reference to
the actual franchise fees charged by the various governmental jurisdictions through
which the pipeline pass. The Applicant's opinion of market value is determined by
reference to actual franchise fees.
4. With respect to each and every parcel to which this Application applies
which contains rights-of-way through private lands, the Applicant's opinion of the
market value of all such property is zero. The subject assessments are assessments of
more than 100% of the properties' taxable values and are therefore illegal and
unconstitutional. The properties in question were already assessed when the County
Assessor assessed the fee interest in the lands through which the subject rights-of-way
pass. Accordingly, the properties' assessed values should be zero. The subject
assessments constitute double-assessments of the subject properties.
5. Applicant expressly reserves its right to amend this application at any
time should it become necessary as a result of information not now available to the
Applicant.
L`lfiliDlT KB»
I, Gary T. Golden, declare:
1. I am an employee of Unocal Corporation. I am employed in the
property tax department as a Staff Property Tax Representative. The fact set forth
below are]mown to me personally, and if called to testify thereon, I could and would
do so truthfully and competently.
2. This declaration is being filed in fulfillment of California Revenue&
Taxation Code Section 1603 (b).
I.declare under the penalty of perjury under the laws of the State of California
that the fore oing is true and correct. Executed at Los Angeles, California on
1995.
Gary . Golden
APPLICATION FOR CHANGED ASSESSMENT '
COUNTY OF CONTRA COSTA
FILED STATE OF CALIFORNIA FOR CLERK'S
APPLICATION FILED FOR LIEN DATE MARCH 1, 1995 USE ONLY
SEP 1 51995 `t5-34�s
+o
WARNING: The application must be filed with the Clerk of the Assessment
CLERK ASSESSMENT APPEALS B ARD Appeals Board, Administration Building, 651 Pine Street, Room 106, No.
CONTRA COSTA CO. Martinez, California 94553,between JULY 2nd and SEPTEMBER 15th, for
lien date MARCH 1st or mailed to the clerk and postmarked no later than
SEPTEMBER 15th. This application is intended to constitute a claim
for refund pursuant to Sec. 5097(b) of the California
R&T Code.
Applicant hereby applies for a reduction in assessment of the property described below and in support thereof alleges as follows:
1.APPLICANT'S NAME AS LISTED ON ASSESSMENT ROLL HOME PHONE BUS.PHONE
Union Island Pipeline Co. ( ) (213 ) 977-6166
2.APPLICANT'S ADDRESS
Attn: Property Tax, P.O. Box 7600, Los Angeles, CA 90051
3.ADDRESS OR LOCATION OF PROPERTY
Right-of-Way in Contra Costa County
4.DESCRIPTION OF PROPERTY:
❑Single Family ❑Multiple 0 Commercial/Industrial ❑Personal Property ❑Vacant Land
®other(Describe): Right-of-Way
5. VALUATION Assessor's Parcel No.or Account No. Assessor's Full Value on Roll: Applicant's Opinion of Full Value:
Lan, 1,200,187 Land See Attached�
See Attached Exhibit Imps. Imps. Exhibit 1
n n Pers.Pro, Pers.Prop.
1 TOTAL 1, >18 yTOTAL
6. FACTS RELIED ON TO SUPPOHT THIS APPLICATION FOR REDUCTION:
NOTE. The single tact that your taxes or value increased will not support this appeal and in the absence of other evidence,will result in a denial.
The Assessor's value,including inflationary adjustments,exceeds full value of the property being appraised:
❑At the time of sale or transfer.
❑At the time of completion of new construction
❑Because the property has decreased in value v 7
❑Because of the supplemental assessment applied to the property.
❑As indicated on a valuation correction notice received outside the normal assessment period.
❑Because a change in ownership did not occur.
❑Because new construction did not occur.
K1 Other(explain): See Exhibit "An
NOTE: A list of property transfers within the county,which have occurred within the preceding two-year period.is open to inspection at the assessor's office to the applicant.
7. INTEHEST OF APPLICANT IN PROPERTYi
The applicant Zi is ❑is not the owner of the property described above. If the applicant is not the owner,answer the following questions
a.Owner's Name Phone
b.Owner's Address
c.The applicant has the fo iowing described interest in the property,or is affected by the assessment in the following manner
8. AUTHORIZATION OF AGENT: If the applicant will be represented by an agent,please complete the following
AGENT'S NAME PHONE
AGENT'S ADDRESS
AGENT'S RELATIONSHIP TO APPLICANT
NOTE: If the applicant will be represented by an agent other than an attorney,or the spouse.parent or child of the applicant a written authorization must be filed with the Board
prior to the hearing. If the applicant is a corporation,the agent's authorization must be signed by an officer of the corporation.
9. WRITTEN FINDINGS OF FACT: A notice of the Board's decision will be sent to you as a matter of course without charge. However,in addition to the written decision,written
findings of fact will also be prepared but only upon your specific request made at this time or at any time before the hearing begins There is a charge for findings of$10.00
per parcel. Findings of fact &ARE ❑ARE NOT requested at this time.
This request does not include a transcript of the hear ng. Consult the Board Rules it a transcript is desired.
10.DECLARATION: I declare under penalty of perjury that the foregoing is true and correct. t
Executed at Los Angeles _ California. Date
Signature __ if executed outside of California, attach a jurat by a notary public or other official
J]Applicant ❑Agent check one) authorized to administer oaths
Printed Name
of Person Signing Gary T. Golden, Staff Property Tax Representative
PLEASE NOTE: In order for your application to be valid and acted upon by the Board,each of the applicable statements above must be completed fully. Please check the
application to make sure that all information has been crowded.
PLEASE RETAIN PINK COPY FOR YOUR FILES
' UNION ISLAND PIPELINE COMPANY
UNOCAL CORP.
CONTRA COSTA COUNTY
EXHIBIT"1"
ASSESSOR'S APPLICANT'S
OPINION OPINION
ASSESSOR'S TAX OF LAND OF LAND
PARCEL NUMBER YEAR VALUE VALUE
95-
-34-15 890-011-001-9 1995/96 23,527 0
34-11P 890-011-002-7 1995/96 11,446 0
3WI-1 890-011-003-5 1995/96 28,137 0
340% 890-011-004-3 1995/96 17,168 0
34-1 890-011-005-0 1995/96 18,122 0
34io 890-011-006-8 1995/96 11,446 0
34 U 890-011-007-6 1995/96 18,122 0
3't 32 890-011-008-4 1995/96 35,131 0
3 q-23 890-011-009-2 1995/96 15,260 0
34-34- 890-011-010-0 1995/96 19,712 0
34 ?E 890-011-011-8 1995/96 13,671 0
34 3(p 890-011-012-6 1995/96 40,059 0
3447 890-011-013-4 1995/96 12,081 0
31�,g8 890-011-014-2 1995/96 7,713 0
3++89 890-011-015-9 1995/96 3,981 0
349 o 890-011-016-7 1995/96 10,574 0
3 4.91 890-011-017-5 1995/96 3,981 0
3'40z 890-011-018-3 1995/96 26,000 0
3443 890-011-019-1 1995/96 10,948 0
3 4-g4 890-011-020-9 1995/96 12,067 0
3445 890-011-021.-7 1995/96 28,301 0
34414, 890-011-022-5 1995/96 5,847 0
3 4-q 7 890-011-023-3 1995/96 27,342 0
3498 890-011-024-1 .1995/96 17,487 0
3492 890-011-025-8 1995/96 19,394 0
3Soo 890-011-026-6 1995/96 9,220 0
35d( 890-011-027-4 1995/96 39,106 0
3 5-6 2 890-011-028-2 1995/96 4,603 0
35x3 890-011-029-0 1995/96 13,063 0
3so,f 890-011-030-8 1995/96 32,111 0
3505 890-011-031-6 1995/96 8,708 0
35av 890-011-032-4 1995/96 12,565 0
3507 890-011-033-2 1995/96 16,670 0
35o$ 890-011-034-0 1995/96 13,435 0
350 890-011-035-7 1995/96 6,655 0
3sio 890-011-036-5 1995/96 27,342 0
3.s/1 890-011-037-3 1995/96 5,598 0
35iz 890-011-038-1 1995/96 17,665 0
3513 890-011-039-9 1995/96 28,613 0
351f 890-011-040-7 1995/96 48,325 0
3sis 890-011-041-5 1995/96 35,131 0
f
1, 1 ♦ j
' UNION ISLAND PIPELINE COMPANY
UNOCAL CORP.
CONTRA COSTA COUNTY
EXHIBIT"1"
ASSESSOR'S APPLICANT'S
OPINION OPINION
ASSESSOR'S TAX OF LAND OF LAND
PARCEL NUMBER YEAR VALUE VALUE
9s-
3St cp 890-011-042-3 1995/96 37,516 0
35I-1 890-011-043-1 1995/96 7,631 0
3 518 890-011-044-9 1995/96 35,608 0
3519 890-011-045-6 1995/96 12,718 0
3SzO 890-011-046-4 1995/96 7,631 0
35z 1 890-011-047-2 1995/96 30,603 0
35zz 890-011-048-0 1995/96 17,665 0
3523 890-011-049-8 1995/96 16,670 0
3S24- 890-011-050-6 1995/96 13,188 0
3SzS 890-011-051-4 1995/96 12,938 0
3SZ(c 890-011-052-2 1995/96 4,977 0
3S2•7 890-011-053-0 1995/96 11,942 0
3SZ9 890-011-054-8 1995/96 17,167 0
3S21 590-011-055-5 1995/96 10,948 0
3S3o 890-011-056-3 1995/96 37,818 0
3531 890-011-057-1 1995/96 5,722 0
3S3z 890-011-058-9 1995/96 96,286 0
3S33 890-011-059-7 1995/96 4,167 0
953'f 890-011-060-5 1995/96 22,890 0
35T5 890-011-061-3 1995/96 6,718 0
3S3- 890-012-001-8 1995/96 15,584 0
3S37 890-012-002-6 1995/96 17,472 0
TOTAL 1995/96 TOTAL 1,200,187 0
o:\lotus\pipeline\row\ccui95
CONTRA COSTA COUNTY
STT "A"
TO APPLICATION FOR REDUCTION OF ASSESSMENT
1995-%TAX YEAR
1. This Application appeals the valuation of 50.76 miles of right-of--way in
Contra Costa County. The rights-of-way in question are rights-of-way through private
property.
2. The Applicant's opinion of the market value of all of the parcels in
question is zero. This opinion is based on the Applicants total of zero miles of
franchise rights-of-way in Contra Costa County.
3. The Applicant asserts that the Assessor has used an illegal method in
valuing franchise rights-of-way and that the assessments are therefore illegal. The
Assessor has erroneously concluded that the values of the Applicant's pipeline franchise
rights-of-way through public roads should be measured by, and are identical to, the
values of pipeline easements across private lands. Instead, the per-mile valuation of
pipeline franchise rights-of-way in public streets should be determined by reference to
the actual franchise fees charged by the various governmental jurisdictions through
which the pipeline pass. The Applicant's opinion of market value is determined by
reference to actual franchise fees.
4. With respect to each and every parcel to which this Application applies
which contains rights-of-way ugh private lands, the Applicant's opinion of the
market value of all such property is zero. The subject assessments are assessments of
more than 100.% of the properties' taxable values and are therefore illegal and
unconstitutional. The properties in question were already assessed when the County
Assessor assessed the fee interest in the lands through which the subject rights-of-way
pass. Accordingly, the properties' ass , values should be zero. The subject
assessments constitute double-assessments of the subject properties.
5. Applicant expressly reserves its right to amend this application at any
time should it become necessary as a result of information not now available to the
Applicant.
Oor tercel. Fiii�"ii�ps oTt
+ e APPLICATION FOR CHANGED ASSESSMENT '
COUNTY OF CONTRA COSTA
FILED STATE OF CALIFORNIA FOR CLERK'S
SEP 1 51995 APPLICATION FILED FOR LIEN DATE MARCH 1, 1995 USE ONLY
WARNING: The application must be filed with the Clerk of the Assessment No.
CLERK ASSESSMENT APPEALS BOARD Appeals Board, Administration Building, 651 Pine Street, Room 106,
CONTRA COSTA Co
Martinez, California 94553,between JULY 2nd and SEPTEMBER 15th, for
lien date MARCH 1st or mailed to the clerk and postmarked no later than
SEPTEMBER 15th.
Applicant hereby applies for a reduction in assessment of the property described below and in support thereof alleges as follows:
1.APPLICANT'S NAME AS.LISTED ON ASSESSMENT ROLL HOME PHONE BUS.PHONE
Union Oil Company of California, dba Unocal ( ) 10-13 ) 977.-6166
2.APPLICANT'S ADDRESS
Attn: Property Tax, P.O. Box 7600 Los Angeles, California 90051
3.ADDRESS OR LOCATION OF PROPERTY
San Pablo Ave., Rodeo - Wharf Site & Marine Terminal
4.DESCRIPTION OF PROPERTY:
❑Single Family ❑Multiple Commercial/Industrial ❑Personal Property ❑Vacant Land
❑Other(Describe):
5. VALUATION Assessor's Parcel No.or Account No. Assessor's Full Val on Roll: 5 Applicant's Opini n of Full Value:
Lan, 016,54,6- Land 00 000
See Attached Exhibit Irhps. 2 0 Imps. 3,OO 0 _
ttltt Pers.Pro, 1XI Pers.Prop.
I3.Z%100.5 / TOTAL TOTAL r2 ODO
6. FACTS RELIED ON TO SUPPOHT THIS APPLICATION FOR REDUCTION: 3,1 90,o 0 0
NOTE: The single fact that your taxes or value increased will not support this appeal and in the absence of other evidence,will result in a denial.
The Assessor's value,including inflationary adjustments,exceeds full value of the property being appraised:
❑At the time of sale or transfer.
❑At the time of completion of new construction
JTD Because the properly has decreased in value.
❑Because of the supplemental assessment applied to the property
❑As indicated on a valuation correction notice received outside the normal assessment period. The Applicant intends this application
❑Because a change in ownership did not occur.
El Because new construction did not occur. t0 COIIStitIIte a Claim for refund.
17 Other(explain): See Attached Exhibit "A"
NOTE: A list of property transfers within the county, which have occurred within the preceding two-year period,is open to inspection at the assessor's office to the applicant.
7. INTEREST OF APPLICANT IN PROPERTY:
The applicant Nis ❑is not the owner of the property described above. If the applicant is not the owner,answer the following questions.
a.Owner's Name Phone
b.Owner's Address
c.The applicant has the fo;lowing described interest in the property,or is affected by the assessment in the following manner
8. AUTHORIZATION OF AGENT: If the applicant will be represented by an agent,please complete the following
AGENT'S NAME PHONE
AGENT'S ADDRESS
AGENT'S RELATIONSHIP TO APPLICANT
NOTE: If the applicant will be represented by an agent other than an attorney,or the spouse.parent or child of the applicant a written authorization must be filed with the Board
prior to the hearing. It the applicant is a corporation,the agent's authorization must be signed by an officer of the corporation.
9. WRITTEN FINDINGS OF FACT: A notice of the Board's decision will be sent to you as a matter of course without Charge. HDwever,in addition to the written decision,written
findings of fact will also be prepared but only upon your specific request made at this time or at any time before the hearing begins There is a charge for findings of$10.00
per parcel. Findings of fact X]ARE ❑ARE NOT requested at this time
This request does not include a transcript of the hearing. Consult the Board Rules if a transcript is desired.
10.DECLARATION: I declare under penalty of perjury that the foregoing is true and correct.
Executed at Los Angeles California. Date
Signature if executed outside of Callorn a, attach a jurat by a notary public or other official
x]Applicant ❑Agent (c eck one) authorized to administer oaths.
Printed Name
of Person Signing Gary T. Golden, Staff Property Tax Representative
PLEASE NOTE: In order for your application to be valid and acted upon by the Board.each of the applicable statements above must be completed fully. Please check the
application to make sure that all information has been orovided.
PLEASE RETAIN PINK COPY FOR YOUR FII ES
APPLICATION FOR CHANGED ASSESSMENT
COUNTY OF CONTRA COSTA
FLED STATE OF CALIFORNIA FOR CLERK'S
SEP 1 51995 APPLICATION FILED FOR LIEN DATE MARCH 1, 1995 USE ONLY
WARNING: The application must be filed with the Clerk of the Assessment No
CLERK ASSESSMENT APPEALS BOARD Appeals Board, Administration Building, 651 Pine Street, Room 106,
CONTRA COSTA CO. Martinez,California 94553,between JULY 2nd and SEPTEMBER 15th, for
lien date MARCH 1st or mailed to the clerk and postmarked no later than
SEPTEMBER 15th.
Applicant hereby applies for a reduction in assessment of the property described below and in support thereof alleges as follows:
1.APPLICANT'S NAME AS LISTED ON ASSESSMENT ROLL HOME PHONE BUS.PHONE
Union Oil Company of California, dba Unocal ( ) 1f? ) 977.-6166
2.APPLICANT'S ADDRESS
Attn: Property Tax, P.O. Box 7600 Los Angeles, California 90051
3.ADDRESS OR LOCATION OF PROPERTY
San Pablo Ave. , Rodeo - Wharf Site & Marine Terminal
4.DESCRIPTION OF PROPERTY:
❑Single Family ❑Multiple �0 Commercial/Industrial ❑Personal Property ❑Vacant Land
O Other(Describe):
5. VALUATION Assessor's Parcel No.or Account No. Assessor's Full Value n Roll
>+6 Applicant's Opinion of Full Value:
Lan, > >5Land OO O _
See Attached Exhibit laps. 2. 0 Imps. 3.MQ.000
tttit Pers.Pro, Pers.Prop.
707 56?OOOU .L TOTAL TOTAL 01 10-
6. FACTS RELIED ONTO SUPPOHT THIS APPLICATION FOR REDUCTION: 3 /0>00 Q
NOTE: The single fact that your taxes or value increased will not support this appeal and in the absence of other evidence, will result in a denial
The Assessor's value,including inflationary adjustments,exceeds full value of the property being appraised:
❑At the time of sale or transfer.
❑At the time of completion of new construction
XJ Because the property has decreased in value.
❑Because of the supplemental assessment applied to the property.
El As indicated on a valuation correction notice received outside the normal assessment period. The Applicant intends this application
❑Because a change in ownership did not occur.
to constitute a claim for refund.
❑Because new construction did not occur.
11 Other(exp)ain): See Attached Exhibit "Alt
NOTE: A list of property transfers within the county, which have occurred within the preceding two-year period,is open to inspection at the assessor's office to the applicant.
7. INTEREST OF APPLICANT IN PROPERTY:
The applicant Nis ❑is not the owner of the property described above. It the applicant is not the owner,answer the following questions.
a.Owner's Name Phone
b.Owner's Address
e.The applicant has the fo lowing described interest in the property,or is affected by the assessment in the following manner
8. AUTHORIZATION OF AGENT: If the applicant will be represented by an agent,please complete the following
AGENT'S NAME PHONE
AGENT'S ADDRESS
AGENT'S RELATIONSHIP TO APPLICANT
NOTE: It the applicant will be represented by an agent other than an attorney,or the spouse.parent or child of the applicant a written authorization must be filed with the Board
prior to the hearing. If the applicant is a corporation,the agent's authorization must be signed by an officer of the corporation.
9. WRITTEN FINDINGS OF FACT: A notice of the Board's decision will be sent to you as a matter of course without charge. HDwever,in addition to the written decision.written
findings of tact will also be prepared but only upon your specific request made at this time or at anytime before the hearing begins There:s a charge for findings of$10.00
per parcel. Findings of fact X]ARE ❑ARE NOT requested at this time.
This request does not include a transcript of the hearing. Consult the Board Rules if a transcript is desired
10.DECLARATION: I declare under penalty of perjury that the foregoing is true and correct.
Executed at
Los Angeles -- -- -------- / �� --
California. Date
Signature If executed outside of Cal!fornia, attach a jurat by a notary public or other official
)[:)Applicant ❑Agent (c eck one) authorized to administer oaths.
Printed Name
of Person Signing Gary T. Golden, Staff Property Tax Representative
PLEASE NOTE: In order for your application to be valid and acted upon by the Board,each of the applicable statements above must be completed fully. Please check the
application to make sure that all information has been Drovided.
PLEASE RETAIN PIN© FOR YOUR FILES
APPLICATION FOR CHANGED ASSESSMENT
FILED COUNTY OF CONTRA COSTA
STATE OF CALIFORNIA FOR CLERK'S
SEP 1 51995 APPLICATION FILED FOR LIEN DATE MARCH 1, 1995 USE ONLY
WARNING: The application must be filed with the Clerk of the Assessment
CLERKASSESSMEPITST Co S B ARD Appeals Board, Administration Building, 651 Pine Street, Room 106, No.
CONTRA COSTA CO. Martinez, California 94553,between JULY 2nd and SEPTEMBER 15th, for �d
lien date MARCH 1st or mailed to the clerk and postmarked no later than p
SEPTEMBER 15th.
Applicant hereby applies for a reduction in assessment of the property described below and in support thereof alleges as follows:
1.APPLICANT'S NAME AS LISTED ON ASSESSMENT ROLL HOME PHONE BUS,PHONE
Union Oil Company of California, dba Unocal ( ) 1( 213) 977-6166
2.APPLICANT'S ADDRESS
Attn: Property Tax, P.O. Box 7600 Los Angeles, California 90051
3.ADDRESS OR LOCATION OF PROPERTY
San Pablo Ave. , Rodeo - Main Refinery Site
4.DESCRIPTION OF PROPERTY:
❑Single Family [ Multiple ]I[]Commercial/Industrial ❑Personal Property ❑Vacant Land
❑Other(Describe):
5. VALUATION Assessor's Parcel No.or Account No. Assessor's Full Value on Roll: Applicant's Opinion of Full Value
Lan, 1 Land 26,00
O
See Attached Exhibit Imps. Imps. 1501000._OOO
n1tf Pers.Pro' 4260,0140685
. 2 Pers.Prop _ S0
. 00,000
TOTAL 426;02TOTAL 181 yOOQ�OOO
6. FACTS RELIED ONTO SUPPOHT THIS APPLICATION FOR REDUCTION:
NOTE: The single fact that your taxes or value increased will not support this appeal and in the absence of other evidence, will result in a denial.
The Assessor's value,including inflationary adjustments,exceeds full value of the property being appraised:
❑At the time of sale or transfer.
❑At the time of completion of new construction
1)Because the property has decreased in value.
❑Because of the supplemental assessment applied to the property, 1,
The AppEc:^».t tis a�p�ca �cn
0 As indicated on a valuation correction notice received outside the normal assessment period ..O * , r
EJ Because a change in ownership did not occur. tU CCStL; a C_.�1 irsr refund.
❑Because new construction did not occur.
KI Other(explain): See Attached Exhibit "A"
NOTE: A list of property transfers within the county, which have occurred within the preceding two-year period.is open to inspection at the assessor's office to the applicant.
7. INTEREST OF APPLICANT IN PROPERTY`.
The applicant M is ❑is not the owner of the property described above. If the applicant is not the owner,answer the following questions.
a.Owner's Name Phone
b.Owner's Address
c.The applicant has the fo;towing described interest in the property,or is affected by the assessment in the following manner
8. AUTHORIZATION OF AGENT: If the applicant will be represented by an agent,please complete the following:
AGENT'S NAME PHONE
AGENT'S ADDRESS
AGENT'S RELATIONSHIP TO APPLICANT
NOTE: If the applicant will be represented by an agent other than an attorney,or the spouse.parent or child of rhe applicant a written authorization must be filed with the Board
prior to the hearing. If the applicant is a corporation,the agent's authorization must be signed by an officer of the corporation
9. WRITTEN FINDINGS OF FACT: A notice of the Board's decision will be sent to you as a matter of course without charge. However,in addition to the written decision.written
findings of tact will also be prepared but only upon your specific request made at this time or at any time before the hearing begins. There is a charge for findings of S10 00
per parcel. Findings of fact M ARE ❑ARE NOT requested at this time
This request does not include a transcript of the hearing. Consult the Board Rules if a transcript is desired.
10.DECLARATION: I declare under penalty of perjury that the foregoing is true and correct G
Executed at Los Angeles California. Date
Signature —__ it executed outside of California, attach a jurat by a notary public or other official
]Applicant []Agent eck one) authorized to administer oaths.
Printed Name
of Person Signing Gary T Golden, Staff Prpperty Tax Representative
PLEASE NOTE: In order for your application to be valid and acted upon by the Board,each of the applicable statements above must be completed fully Please check the
application to make sure that all information has been provided.
PLEASE RETAIN PINK COPY FOR YOUR FILES
s
o� Vi�Vm
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i
p� wPa'iorwl Apgli�ats
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3540 357410-001 ( 21037,908 59►,718,015 ! 91,?sS,Ra3 ( 381983,00-7
3541 3974&M S,114,193 274,865.966 20.63S.257 ! 900,615,416 120.756,000
-b4A M300,w $2.341 52,341 50.000
3543351316.441 ! 1,821,347 19,207,792 ! 21,029,139 ! 13,366,000
-15144357-NO-01 ( 684,601 3,549,168 ( 4,233,769 ! 2,861,000
3545 357410.402 ! 296,050 99.000 ! 3951050 238,000
M Lo 355.614-700 ! 568 ! 368 !
3541347.310-002 ! 14,483 ! 14,483 ! 10,000
354 9 357,310403 $7.787 ! 57.787 ! 30,000
3545 3P-31040 ! 110,928 1100928 ! 100,000
3550W310486 t 73,950 ! 73,950. 70,000
355) 347310400 ! 44 ! 40
.3'Zd- .31-7701 ! 40 I •
40
40 40
33553 54 3,57,31 m 1,145 { 1,145 !
355-535610-008 ! 3,814,143 3,694.720 7,508,863 ( 4,416.000
355lv�004 165,183 E
165183.L_ i 100,Op0
7 14,244,747 391,134681 20,6355,251 ! 426,414,684 ! 181,400,000
AW 13281 ,11(1��8j7 3.192000
AeAeM ! �WYPYI�� •��i� 1QI ,000
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12.45MI 3^006
T ,376
20.635,257 1 439,482,126_ 184.200,009
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