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Home My WebLink AboutMINUTES - 12161997 - C137 C..137 THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA Adopted this Order on December 16, 1997 by the following vote: AYES: Supervisors Rogers, Uilkema, Gerber, DeSaulnier, and Canciamilla NOES: None ABSENT: None ABSTAIN: None SUBJECT: Correspondence C.137 LETTER, dated December 4, 1997, from Robert S. Beach, 3565 Clay Street, San Francisco, CA 94118, presenting a claim for refund of taxes paid on property (APN 513- 010-019) for fiscal years 1993-94 through 1997-98. *****REFERRED TO ASSESSOR, TREASURER-TAX COLLECTOR, AND COUNTY COUNSEL I HEREBY CERTIFY THAT THIS IS A TRUE AND CORRECT COPY OF AN ACTION TAKEN AND ENTERED ON THE MINUTES OF THE BOARD OF SUPERVISORS ON THE DATE SHOWN. ac/ ATTESTED �4 l /Q 7 / Phil Batchelor,Clerk of the Board of Supervisors and County Administrator By Deputy c.c. Correspondents (1) Assessor Treasurer-Tax Collector County Counsel ROBERT S. BEACH, INC. 3565 CLAY STREET SAN FRANCISCO 94116 (415)921-9155 December 4, 1997 RECEIVED i r,,� i 9 Board of Supervisosrs DEC 81997 Contra Costa County County Administration Bldg. CLERK BOARD OF SUPERVISORS CONTRA COSTA CO. 651 Pine street, Room 106 Martinez , CA 94553 Re: Claim For Refund of Property Taxes, Interest and Attorney Fees for: Richmond Townhouse Apts. ; APN 513-010-019 Dear Board Members: This is a Claim for Refund of a portion of the property tax assessed against each of the properties listed above for all fiscal years 1993-94 through 1997-98. With respect to all properties the Claims cover all values placed on both the regular roll and the supplemental roll for any of the fiscal years noted. In addition it is a Claim for the appropriate amount of interest due on such refunds pursuant to Revenue and Taxation Code Section 5151 and attorney's fees pursuant to Government Code §800 and Revenue and Taxation Code Section 5152. The value of each of said properties for each year in question was appealed by the property owner to the Assessment Appeals Board (the "Board") . The Board has not yet heard or decided these appeals. The difference between the values shown as "applicants' opinion of value" on each of the applications in question for each of the years in question and the values (including land, improvements and personal property) shown on the tax rolls for said properties for each year in question, when multiplied by the annual tax rate in force for each property for each year in question, equals the amount of the property tax refund requested for each of the properties for each year in question. In addition, interest calculated and payable pursuant to Revenue and Taxation Code Section 5151 with respect to each such refund is also requested. If the Board, when it hears the appeals, fails to decide them in Claimants favor Claimants to the best of their knowledge and belief believe the Board will have acted in a manner that was arbitrary, capricious, in excess of discretion and in violation of 1 the standards prescribed by law. Specifically they believe the Board will have: 1. Failed to derive capitalization rates from sales of comparable properties in the open market; and/or 2. Failed to follow the mandatory requirements of the Revenue and Taxation Code (especially Section 110) and the Rules of the State Board of Equalization (especially Rule 4) and discount to a cash equivalent value (in the manner and according to the criteria set forth in said rule) the mortgages and other non-cash consideration assumed or given by the purchasers of certain of the subject properties or of similar properties which were used as comparable sales in determining either the Full Cash Value of a sale or the capitalization rate to be applied to the income stream of the subject properties in order to determine their proper values; and/or 3 . Failed to use, in developing capitalization rates and property values, only the amount of mortgage payments made by the property owner rather than that amount plus mortgage subsidies paid by the Federal government; and/or 4. Failed to use in developing the income stream to be capitalized the maximum income which by law the project is allowed to charge; and/or 5. Failed to follow the law as set forth in Revenue and Taxation Section 1604(c) and (d) and set the value of the properties for all; the subject years at the values set forth in applicants' petitions. Applicants further request that attorneys fees be awarded to each of them in connection with these Claims, pursuant to Government Code §800 and Revenue and Taxation Code Section 5152. These fees are continuing to increase and will be presented to the Board for approval at the appropriate time. To the best of our knowledge and belief the amounts claimed and the facts set forth herein are true and correct, no part of the amounts claimed has heretofore been refunded and Claimants are the persons entitled to refund pursuant to Rev. & Tax. Code Section 5096. Respectfully submitted, 2 RIC MOND TOWN HOUSE APTS . By:. L-' Robert S. Beach, its attorney 3 VERIFICATION I . Robert S. Beach, declare: I am an attorney at law duly admitted and licensed to practice before all courts of this State and I am the attorney of record for all the claimants making the attached Claim For Refund. I have read the foregoing Claim For Refund and know the contents thereof . The same is true of my own knowledge, except as to those matters which are therein alleged on information and belief , and as to those matters , I believe it to be true. I make this verification because the facts set forth in said Claim For Refund are within my knowledge and because I am more familiar with such facts than are any of the claimants and, moreover, because a number of said claimants are absent from the county in which I have my office. I have read the foregoing Claim For Refund and I am informed and believe the matters therein to be true and on that ground allege that the matters stated therein are true. I declare under penalty of perjury under the law of the State of California that the foregoing is true and correct. Signed at San Francisco, California on December 4 , 1997 . WP5O\BEACH\VERIFICATION.DEC ROBERT S. BEACH, INC. 3565 CLAY STREET SAN FRANCISCO 94116 (A 15)9 21-915 5 RECEIVE® December 4 , 1997 DEC g 1997 To: Clerk of the Board of Supervisors CLERK BOARD OF SUPERVISORS CONTRA COSTA CO. Re: Return Copy of Claim For Refund Dear Clerk: Attached hereto is the original and one copy of a Claim For Refund of Property Taxes. Will you please file the original according to your normal practice. 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 Fedl�. USA Airbzll TNamhe9 801941025327 0200 ,DNe. 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