HomeMy WebLinkAboutMINUTES - 03221988 - 1.3 (2) TO: BOARD OF SUPERVISORS
FWW: Phil Batchelor C ltra
County Administrator
Costa
DATE: March 14, 1988
SUBJECT:
Legislation: Assembly Bill 4611 (Elder)
SPECIFIC REQUEST(S) OR RECOMMENDATION(S) & BACKGROUND AND JUSTIFICATION
RECOMMENDATION:
Adopt' a position - of support for AB 461.1 by Assemblyman Elder,
which authorizes waiving the two-year limit on processing an
assessment appeal when the amount in dispute exceeds $10 million.
This bill is a,. part of the Board's 1988 Legislative Program and
the County is, therefore, the sponsor for this measure.
BACKGROUND,
Under current law, if the assessment appeals board fails to hear
evidence and fails to make a final determination on an
application for reduction in assessment of property within two
years of the timely filing of the application, the taxpayer' s
opinion of market value as reflected on the application is the
value upon which taxes are to be levied for the tax year covered
by the application unless the taxpayer and the County Assessment
Appeals Board mutually agree in writing to an extension of time
for the hearing.
In certain very complex assessment appeals, however, it is simply
not possible to gather all the necessary evidence; hear the
appeal and render a final decision within the two-year period.
In such cases, there is no effort to delay the processing of the
appeal. It is simply that the complexity of the issue and the
need for outside experts can make it impossible to complete work
on the appeal within the two-year period. The County' s
Assessment Appeals Board is currently faced, with just such a
situation. Upon the recommendation of County Counsel, the County
has included an item in the Board' s 1988 Legislative Program
which would waive the two-year time limit when' the amount in
dispute exceeds $10 million.
Assemblyman Elder has introduced . AB 4611 in response to the
County' s request. By having the exception apply only to cases
where the amount in dispute exceeds $10 million and certain
factors exist, AB 4611 limits the exception to the. very few,
CONTINUED ON ATTACHMENT: YES SIGNATURE:
_X RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
APPROVE OTHER
S I GNATURE IS
ACTION OF BOARD ON March 22, 1--928 A'.=PROVED AS RECOMMENDED OTHER
VOTE OF SUPERVISORS
HEREBY CERTIFY THAT THIS IS A TRUE
UNANIMOUS (ABSENT AMID CORRECT COPY OF AN ACTION TAKEN.
AYES; NOES: AND ENTERED ON THE MINUTES OF THE BOARD
ABSENT: ABSTAIN: OF SUPERVISORS ON THE DATE 'SHOWN.
V
CC: County Administrator ATTESTED,
County Assessor PHIL BATCHELOR, CLERK OF THE BOARD OF
:County Counsel SUPERVISORS AND COUNTY ADMINISTRATOR
Ralph Heim, Jackson/Barish
Assemblyman Dave Elder
xll
BY ,DEPUTY
M382/7-83 -
Page 2
extremely complex cases which should be exempted from such an
arbitrary limit. ' Since AB 4611 has been introduced at the
request of the County, it is appropriate for the Board to support
AB 4611 and indicate that the bill is sponsored by .the County.
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