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HomeMy WebLinkAboutMINUTES - 07161996 - C78 't C. 771 C. 78 , C. 79 THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA Adopted this Order on July 16,1996, by the following vote: AYES: Supervisors Rogers, Bishop, DeSaulnier, Torlakson and Smith NOES: None ABSENT: None ABSTAIN: None SUBJECT: Correspondence C.77 LETTER dated July 3, 1996, from Arthur Miner, Executive Director, Private Industry Council, 2425 Bisso Lane, Suite 100, Concord, 94520-4891, advising that the PIC Executive Committee disagrees with Paul Mclntosh's, "Report on the Organization and Services of the Contra Costa County Department of Community Services" which recommends combining other social service program providers (including the PIC) into one unit. ****REFERRED TO COUNTY ADMINISTRATOR C.78 CLAIM dated June 28, 1996, from Jim Winningham, Senior Manager, KPMG, Peat a. Marwick., 750 B Street, San Diego, CA 92101, submitted on behalf of Great Western Bank, for refund of excess property taxes in the amount of $3,800, levied for fiscal year 1992-93. b. CLAIM dated June 27, 1996, from Jim Winningham, Senior Manager, KPMG, Peat Marwick., 750 B Street, San Diego, CA 92101, submitted on behalf of Bank of America for refund of excess property taxes in the amount of $7,600, levied for fiscal year 1992-93. ****REFERRED TO ASSESSOR, TREASURER-TAX COLLECTOR, AND COUNTY COUNSEL C.79 LETTER dated June 3, 1996, from Brian Thiessen, Esq., 3201 Danville Boulevard, Ste 295, Alamo, CA 94507, representing Dale Bridges requesting reconsideration of the Board's decision of June 25, 1996, relative to the Conditions of Approval for LUP 2061-95, Alamo area. ****REFERRED TO COMMUNITY DEVELOPMENT DIRECTOR FOR RECOMMENDATION IT IS BY THE BOARD ORDERED that the recommendations as noted (****) are approved. c.c. Correspondents I hereby certify that this Is a true and correct copy of an action taken nd entered on the minutes of the County Administrator Board of Su rs t to Assessor ATTESTED: PHIL B HEL .Clerkof the Board Treasurer / Tax Collector Supe rs an my Administrator County Counsel g ,Deputy CA �_. Peat Marwick LLP 750 B Street Telephone 619 233 8000 Telefax 619 696 0121 San Diego, CA 92101 June 28, 1996 RECEIVED JUL 1 1996 Clerk, Board of Supervisors County of Contra Costa CLERK BOARD OF SUPERVISORS 651 Pine Street, Room 106 CONTRA COSTA CO. Martinez, CA 94553 RE: Great Western Bank, Claim for Refund of Excess Taxes Paid Gentlemen: The undersigned, agent for Great Western Bank,the claimant herein,hereby makes this claim for refund of property taxes on behalf of the claimant pursuant to Revenue and Taxation Code §5097 and asks that the Board of Supervisors make its order directing the County Tax Collector to refund to claimant the sum of$3,800 in property taxes levied for fiscal year 1992-93. Additionally,we seek interest on the refund at the statutory rate. In support of this refund claim,the Board is asked to take note of the following facts: L ' Claimant is, and at all times herein mentioned was, a California corporation doing business in Contra Costa County, California. 2. Claimant is the owner and user of ATM machines located in the above-mentioned County. For the fiscal year 1992-1993, claimant reported the actual cost of these ATM machines to the Assessor of said county,and the Assessor initially assessed these ATMs at their trended actual cost to claimant, less depreciation. 3. All property taxes levied on these ATM machines have been paid in full by claimant. 4. The ATM machines have been misclassified by the Assessor as trade fixtures. The ATM machines should have been properly classified as business personal property. 5. B::s:.:ess personal property is not assessable to banks a.-:d f r.ancial institutions pursuant to Revenue and Taxation Code §23182. 6. The Assessor has illegally assessed personal property owned by claimant. 7. No refund of said taxes, or any part thereof,has been made previously. Very truly yours, KPMG Peat Marwick LLP Jim Winninghh .. Senior Manager, ,- JW:ma winuigrweswrnrefdoe Member Firm of Klynveld Peat Marwick Goerdeler ✓ Y Oval' N . u Peat Marwick LLP 750 B Street Telephone 619 233 8000 Telefax 619 696 0121 San Diego, CA 92101 ECLERK VED June 27, 1996 1996 SUPERV1SORSClerk, Board of Supervisors STA CO. y County of Contra Costa 651 Pine Street, Room 106 Martinez, CA 94553 RE: Bank of America, Claim for Refund of Excess Taxes Paid Gentlemen: The undersigned,agent for Bank of America,the claimant herein,hereby makes this claim for refund of property taxes on behalf of the claimant pursuant to Revenue and Taxation Code §5097 and asks that the Board of Supervisors make its order directing the County Tax Collector to refund to claimant the sum of$7,600 in property taxes levied for fiscal year 1992-93. Additionally,we seek interest on the refund at the statutory rate. In support of this refund claim,the Board is asked to take note of the following facts: 1. Claimant is, and at all times herein mentioned was, a California corporation doing business in Contra,Costa County, California. 2. Claimant is the owner and user of ATM machines located in the above-mentioned County. For the fiscal year 1992-1993, claimant reported the actual cost of these ATM machines to the Assessor of said county, and the Assessor initially assessed these ATMs at their trended actual cost to claimant, less depreciation. 3. All property taxes levied on these ATM machines have been paid in fully by claimant. 4. The ATM machines have been misclassified by the Assessor as trade fixtures. The ATM machines should have been properly classified as business personal property. 5. Business personal property is not assessable to banks and financial institutions pursuant to Revenue and Taxation Code §23182. 6. The Assessor has illegally assessed personal property owned by claimant. 7. No refund of said taxes, or any part thereof,has been made previously. Very truly.yours, . KPMG Peat Marwick LLP_. Jim Winningham Senior Manager,: JW:ma winlcli\bofa\atmre£doc Member Firm of Klynveld Peat Marwick Goerdeler