HomeMy WebLinkAboutMINUTES - 07131993 - 1.147 NORRIS `sA NORRIS
RICHARD E.NORRIS HILLTOP OFFICE PARK TELEPHONE
M.JEFFREY MICKLAS
DOUGLAS C.STRAUS 3260 BLUME DRIVE, SUITE 200 (510) 222-2100
CY INJ COFFEY N
COLIN RICHMOND, CALIFORNIA 94806-1961
JOSHUA G.GENSER FACSIMILE
EDWARD L.SHAFFER
(510) 222-5992
DAVID S.SMITH
SHARON M.IVERSEN
MATTHEW J.WEBB
JUSTIN D.SCHWARTZ
NOEL M.CHAIN-CAUGHMAN RECEIVED
J.ERICK DIMALANTA June 30, 1993
JUL
CLERK BOARD OF SUPERVISO
CONTRA COSTA CO.
Clerk
Contra Costa County Board of Supervisors
651 Pine Street
Martinez, CA 94553
Re: Bill Nos. : 91-0543252; 91-351841; 91-055066; 92-054595
Dear Clerk:
We represent LenComm, Inc. , dba Bay Cablevision. Enclosed
please find a Claim for Property Tax Refund. Please forward the
original on to the Board of Supervisors, stamp the copy received
and return it to us in the enclosed envelope.
Very truly yours,
NORRIS ORRIS, P.C.
BY JOSH-- G. GENSER
JGG:dac
Enclosures
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CLAIM FOR PROPERTY TAX REFUND JULI
CLERK BOARD OF SUPERVISORS
CONTRA COSTA CO.
The undersigned, as attorneys for Lencomm, Inc. , dba Bay
Cablevision, the Claimant, hereby makes this Claim for Refund of
Property Taxes on behalf of the Claimant pursuant to Revenue and
Taxation Code §5096 and §5097, and demands that the Board of
Supervisors direct the Controller of Contra Costa County to
refund or credit to Claimant the following sums:
BILL NUMBER REFUND OR CREDIT
91-054352 $ 93, 387. 03
351841 $ 64,694.70
91-055066 $287,698.58
92-054595 $ 94, 681. 35
plus interest at the legal rate. In support of this claim the
undersigned states:
1. The Claimant is and at all times was a corporation duly
organized and existing under the laws of the State of California,
with its principal place of business located in Richmond, Contra
Costa County, California.
2. The Assessor of Contra Costa County, on September 13,
1991, entered onto the property tax rolls a revaluation of the
base year value of Bay Cablevision's possessory interests located
in the City of E1 Cerrito because of a change of ownership which
occurred on October 30, 1987. That revaluation was an exercise
of the Assessor's judgment, and the entry on the rolls took place
more than four years after July 1 of the assessment year for
which the base year value was first established, in violation of
Revenue and Taxation Code §51.5.
4. The above-listed Supplemental Assessment was made more
than four years after July 1 of the assessment year in which the
property was allegedly underassessed, in violation of Revenue and
Taxation Code §532.
5. The above-listed bills were paid in full by the
Claimant, with the exception of the escape assessments which
Claimant is paying in installments pursuant to Revenue and
Taxation Code §4837. 5.
6. The Claimant is entitled to refunds of those taxes (and
credits for the installments which have not yet been paid)
because they were (a) illegally collected and (b) illegally
assessed or levied.
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7. No refund of those taxes nor of any part of those taxes
has previously been made, although a partial refund may be
imminent because of a recent recalculation of the valuation by
the Assessor.
I declare under penalty of perjury that the f regoing is
true and correct.
DATED: June 30, 1993 �- -
NORRIS & NGItRIS, P.C.
BY: JOSHUA—G. GENSER
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