HomeMy WebLinkAboutMINUTES - 03241992 - 1.31 jyI / 3l
TO: BOARD OF SUPERVISORS E:sE-L-
? Contra
a,.
FROM: Phil Batchelor, County Administrator Costa
County
DATE: March, 18, 1992
SUBJECT: LEGISLATION: SB 1831 (Thompson)
SPECIFIC REQUEST(S)OR RECOMMENDATIONS)&BACKGROUND AND JUSTIFICATION
RECOMMENDATION:
Adopt a position in SUPPORT of SB 1831 by Senator Thompson, which
would permit two, or more counties to form a joint assessment
appeals board to hear an application for reduction in an assessment
with respect to aproperty located in each of the counties forming
the joint assessment appeals board.
BACKGROUND:
Article XIII, Section 16 of the California Constitution authorizes
two or more county boards of supervisors to jointly create one or
more assessment appeals boards which shall constitute the county
board of equalization for each of the participating counties . This
Section also authorizes the Legislature to provide for the
procedure by which two or more county boards of supervisors may
jointly create one or more assessment appeals boards .
SB 1831 has been introduced by Senator Thompson to provide for the
procedure by which a joint assessment appeals board may be created
by two or more county boards of supervisors . The bill provides
that such a joint assessment appeals board would have to be created
by each board of supervisors by enacting an ordinance providing for
such a joint assessment appeals board. Where such a joint
assessment appeals board has been created to hear an application
for reduction in an assessment with respect to property located in
each establishing county, the counties creating the joint
assessment appeal's board may decide in which county the appeal will
be conducted. The selection of the members of the joint assessment
appeals board is made by the county in which the assessment appeal
is to be heard.
CONTINUED ON ATTACHMENT: YES SIGNATURE: �C/✓�%��
RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
x APPROVE OTHER
SIGNATURE(S): M&4h � l//& �;�
ACTION OF BOARD ON marci APPROVED AS RECOMMENDED OTHER
VOTE OF SUPERVISORS
�-- I HEREBY CERTIFY THAT THIS IS A TRUE
x UNANIMOUS(ABSENT ) AND CORRECT COPY OF AN ACTION TAKEN
AYES: NOES: AND ENTERED ON THE MINUTES OF THE BOARD
ABSENT: ABSTAIN: OF SUPERVISORS ON THE DATE SHOWN.
CC: Please see Page 2 . ATTESTED MAR 2 4 1992
PHIL BATCHELOR,CLERK OF THE BOARD OF
SUPERVISORS AND COUNTY ADMINISTRATOR
�•
M382 (10/88) BY DEPUTY
-2-
SB 1831 has been introduced for the specific purpose of making it
possible to consolidate all of the assessment appeals from Viacom
regarding the reassessment of their property, which is located in
ten counties, including Contra Costa County. Since the issue in
each county is expected to be the same, it appears to make no sense
to allow Viacom to file ten separate appeals and have their case
heard in ten separate counties by ten separate assessment appeals
boards . Passage of SB 1831 would allow any county to refer a
multicounty assessment such as the Viacom appeal to such a joint
assessment appeals board.
The County Assessor notes that the assessments in all ten counties
were undertaken by the ten Assessors in a similar manner, using the
same standard for', reassessing the property and that, therefore, a
single assessment appeals board is the more appropriate manner of
resolving the appeal from Viacom. The Assessor recommends that the
Board of Supervisors indicate their support for SB 1831 and this
office concurs in that recommendation.
cc: County Administrator
County Assessor
County Counsel
Cable TV Franchise Administrator
Steve Swendiman, Executive Director, CSAC
Les Spahnn, SRJ. Jackson, Barish & Associates