HomeMy WebLinkAboutMINUTES - 03181997 - C96 01
C. 96, C. 97, and C. 98
THE BOARD OF SUPERVISORS OF
CONTRA COSTA COUNTY, CALIFORNIA
Adopted this Order on March 18, 1997 by the following vote:
AYES: Supervisors Rogers, Uilkema, Gerber, Canciamilla, and DeSaulnier
NOES: None
ABSENT: None
ABSTAIN: None
SUBJECT: Correspondence
C.96 LETTER, dated February 24, 1997, from James L. Cook, Manager, Property Tax, 76
Products Company, P.O. Box 25376, Santa Ana, CA 92799-5376, submitting claim on
behalf of Unocal's Rodeo Refinery Property for refund of property taxes for the 1994-95
fiscal year.
*****REFERRED TO THE TREASURER-TAX COLLECTOR, ASSESSOR, AND COUNTY
COUNSEL
C.97 LETTER, dated March 4, 1997, from Assemblyman Tom Torlakson, P.O. Box 942849,
Sacramento, CA 94249-0001, urging the Board to support his proposed "Adopt a Family"
program which calls on community organizations to assist families transitioning from
public assistance to work and self-sufficiency.
*****REFERRED TO THE SOCIAL SERVICE DIRECTOR
C.98 LETTER, dated March 6, 1997, from A. Meacham, 45 Avon Road, Kensington, CA
94707, expressing disapproval of the County's entering into a contract for garbage
collection with Bay View Refuse Service.
*****REFERRED TO THE DIRECTOR, GROWTH MANAGEMENT AND ECONOMIC
DEVELOPMENT AGENCY
IT IS BY THE BOARD ORDERED that the above recommendations as noted(*****) are
APPROVED.
I hereby certify that this is a true and CmreCt Copy d
an action taken and entered on the minutes o1 the
c.c. Correspondents 3 ATTTEESTEDuperv�ors ld&,17w Vw,7
( l PHIL BATCHELOR.Clerk of the board
Treasurer-Tax Collector of Sugorvisors and County AdoiWIShator
Assessor By G �J •au�r/ ,
County Counsel
Social Service Director
Director, Growth Management and Economic Development Agency
r,r
RECEIVED C• %w
PRODUCTS COMPANY FB 2 4 1997
CLIM ASSESSMENT APPEALS BOARD Certified
CONTRA COSTA CO.
February 20, 1997
RECEIVED
2r County Of Contra Costa
KR 51997 Clerk Of The Assessment Appeals Board
Administration Building
CLERK BOARD OF SUPERVISORS 651 Pine Street, Room 106
CONTRA COSTA CO. Martinez, California 94553
Re: 1994-95 Application For
Changed Assessment
Unocal's Rodeo Refinery
Dear Sir or Madam:
Enclosed is Unocal's 1994-95 Application For Changed Assessment covering the lien date
and escaped assessment levied upon Unocal's Rodeo Refinery Property. We have utilized
one application for the appeal, with an attachment listing all parcels that are part of the
economic unit. The assessment being appealed covers the following parcels:
357-010-001 357-310-002 358-010-008
357-300-005 357-310-003 358-020-004
357-300-006 357-310-005
357-310-001 357-310-006 Wharf&Marine Terminal
357-300-001 357-010-002 Acct. 132810051
355-010-700 357-310-703 Acct. J7075620000
The applicant reserves the right to amend this application prior to hearing. The applicant
intends the above application to constitute a claim for refund.
Please acknowledge receipt by signing and returning the enclosed copy of this letter in the
self-addressed stamped envelope provided.
incerely,
YN�
Ja es L. Cook
�nager, Property Tax
Enclosures
File: 97A-083.DOC
555 Anton Blvd., Costa Mesa, California 92626
Mailing Address; P.O. Box 25376, Santa Ana, California 92799-5376
A U n o c a I C o m p a n y
APPLICATION FOR CHANGED ASSESSMENT C q�
COUNTY OF CONTRA COSTA
STATE OF CALIFORNIA FOR CLERK'S
FEB 2 41997
This form contains all the requests forinformation that are required for Sling USE ONLY
an application for changed assessment Failure to complete this application
ASSESSMENTAPPEALS BOARD may result In rejection of the application and/or denial of the appeal.
COSTA CO. Applicants should be prepared to submit additional intonation if requested No.
by the Assessor or at the time of the hearing.Failure to provide information qL
7 8�
requested by the Assessor may result In the continuance of the hearing.
•T'hg fapp"Cp."-T Nos'c1t►y PM%CAA11bN
-M— %m PLL
1. APPUCANT'S NAME(last,&st:middle kwaq (grease type or print) 3. PROPERTY IDENTIFICATION INFORMATION
ry10mOil SECURED: ASSESSOR'S PARCEL NUMBER
STREET ADDRESS rG E
BOX 537 L, UNSECURED: ACCOUNT NUMBER
CITY STATE P CO E Of'-. A. O
PROPERTY ADDRESS
OR LOCATION
JAL
¢AYTI E PHONE ALTERNATE PHONE MBER qty %anwF��,�I \1V'ili -(.0 LA qKAX'71 _ 6ZV%Arr LINQ frSL n1V4
2. AGENT'S NAME(last,first,middle Initial) (company name Nappllcable)
PROPERTY TYPE(check ones
PERSON TO CONTACT(if other than above) ❑Single Family Residence/Condo/Townhouse
4kmE ❑Apartments ❑Personal Property
STREET ADDRESS mercial/Industrial ❑Agricultural �s
C_ ❑Vacant Land $Dther QC wyw a t-Z b 4WL
CITY STATE 17JPCODE is the su4fact property an owner-occupied single family residence? ❑Yes XNo
4. VALUE A.CURRENT SMENT B OPIN IC OF S C OAEALS
ASSEDAYTIME PHONE ALTERNATE PHO N FAX NUMBER ON ROLL TAXABLE VALUE USE ONLY
LAND 15,0 81 9100 00 000
AUTHORIZATION IMPROVEMENTS qg 3 ppp
If the applicant is a corporation,the agent's authorization must be signed by PERSONAL PROPERTY q 10Seep 5,000,=
an officer of the corporation.If the agent is not an attorney licensed in Califor-
nia or a spouse,child,or parent of the person affected,the following must be EXEMPTIONS
Completed. PENALTIES
101ME.6 Clnk NET TOTAL y43 459 l pp���
is hereby authorized to act as my agent in this application and may inspect
Assessor's records,enter Into stipulations,and otherwise settle issues relat- S. APPEALS PERIOD
ing to this application. THIS APPEAL IS FOR THE I C64 -A S ROLLYEAR.
TYPE OF ASSESSMENT(check one): „
SIGNATURE OF APPLICANT/EM PLOI(EE
Regular Assessment
PRINT ORNAME ❑Supplemental Assessment Roll—Attach two copies of Notice orTaxBill-Date of Notice
fl• EC 1 or Tax Bill
TITLE DATE Roll Chang Assessment—Attach two copiesbf Notice or Tax Bill-Date of
Noticeod'Fa�6ini �ssu.Ea t 1-1C.-4�. C4�-3(a 1
t tart CO iso t.t„¢ �t-10-9 �
L THE FACTS THAT 1 RELY UPON TO SUPPORT THE REQUESTED CHANGES IN VALUE ARE AS FOLLOWS(check all that apply):
A.Decline in Value: The Assessor's roll value exceeds the market value as of the lien ❑ F.Panel Assesameft Penal assessment is not justified
date. ❑ G.Exempt Allocation: Assessor's allocation of exempt value is incorreoL
B.Taxable Value:The taxable value,including inflationary adjustment,exceeds the fair ❑ H.No Reassessable Event: No change in ownership or new construction occurred on
market value, the date of
Q C.Base Year. The Assessor's base year and/or base year value as of I. Other(explain below or attach explanation)
(date) is Incorrect. ' �1E• L La
D.Calamity: Property damaged by misfortune or calamity on lien date. AASE56 M&M-T, a F S b§TA 1 A
E.Personal Property/Fixtures: Assessor's value of personal property and/or fixtures
has been incorrectly calculated.
THE SINGLE FACT THAT YOUR TAXES OR VALUE INCREASED WILL NOT S0PPORT;rHIS APPEAL AND WILL RESULT IN DENIAL
7 WRITTEN FINDINGS OF FACTS($10.00 per parcel) J<ARE REQUESTED ❑ARE NOT REQUESTED
SIGNATURE: 1 certify(or declare)under penalty of perjury under the laws of the State of Califomia Nat the foregoing and all information herein,including any accompanying statements
ordocuments,are true,correct,and complete to the best of my knowledge and belief.
S'GNATU E SIGNED AT DATE
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Unocal Corporation RECEIVED
FEB 2 4
CLERK ASSESSMENT APPP_ALS SOAM
CONTRA COSTA CO UNOCALIS Z:Q
0,q
January 31, 1997
'
Mr. James L. Cook
Manager, Property Tax
555 Anton Blvd.
Costa Mesa, California 92626
Dear 1W Cook:
At its meetings on February 11, 1986, the Executive Committee of the Board of
Directors of Union Oil Company of California("Union Oil") adopted the following
resolution:
"RESOLVED, That the Comptroller or any Assistant Comptroller, each of them
severally, are hereby authorized to execute, and to designate other employees of the
Company to execute, for and on behalf of this Company, federal, state and local income,
excise, franchise and license tax returns, reports, waivers and extensions, refund claims,
protests, applications, petitions, property statements, returns and affidavits, supporting
documents and papers, petitions and applications for equalization, claims for refund,
protests, waivers of notice of hearing and applications for separate valuation required to
be filed with County Assessors and other governmental agencies, complaints and other
documents relating to any of the above, filed in the name of this Company and not
required by applicable statute or ordinance to be executed by an elected officer of this
Company.
"RESOLVED FURTHER, That all prior authorizations'regarding the execution of such
documents are hereby rescinded."
Pursuant to the above resolution, I am designating you and Messrs.Paul G. Felix,
Fredrick J. Shimek and Charles R. Schiavi to execute property statements, returns and
other documents enumerated in the above resolution which arise in the administration of
property tax and which are to be executed and filed in the name of or on behalf of Union
Oil Company of California which are to be executed and filed with any State or political
subdivision thereof. This limited delegation of authority shall be effective January 1, 1997
and shall not be redelegated by you or the above named individuals. It is understood, of
course, that this designation does not extend to documents required by applicable statute
ordinance of regulation to be executed by an elected officer or officers of Union Oil.
r—tL NU. s" TAX RATE AREA AGENT
1
96-321344-1 1 357-300-09 02 62036 10102.
CORTAC DATA ID MAKE CHECKS PAYABLE TO:
ALFRED P.LOMELI
FRIETURN THIS PORTION
DETACH THE BAR CODED COUPON TAX COLLECTOR
CTOR
213535753 SECUREDPROPERTY TAX 011-1- P,O,BOX 631
&MAIL WITH YOUR PAYMENT WITH PAYMENT
CORRECTED BILL MARTINEZ CA 94553
DUE NOV. 1, 1996 Contra
DELINQUENT AFTER
DEC. 10, 1996 5:00 PM Costa
County
FISCAL YEAR
UNION OIL COMPANY OF CALIF JULY 1, 1996 96321344100000000001
C/O TAX DIVISION TO JUNE 30, 1997 FIRST INSTALLMENT PAY AMOUNT SHOWN BELOW
P 0 BOX 7600
LOS ANGELES CA 90054 DUE NOV. 1, 1996 $0.00
Tax collector not responsible it paid on DELINQUENT AFTER
wrong parcel.Your cancelled check is DEC. 10, 1996 5:00 PM
your receipt.
—---------------------
SECURED PROPERTY TAX BILL
FISCAL YEAR 19%-97 (JULY 1, 1996 TO JUNE 30, 1997)
I BILL NUMBER- I ASSESSOR—PARCEL NUMBER(APN) I SUFFTTTAX RATE AREA TAX AGENT -
96-321344 357-300-005-0 1 02 1 62036 1 10102
ASSESSEE REMARKS: ESCAPED ASSMT R&T 531
AS OF PER ASSR RC 9/27/96
MARCHII, 199,6 UNION OIL COMPANY ..OF CALIF ESCAPED ASSMT FOR EI-SCAL
SITUS: NO ADDRESS YEARS 92/93-93/94
RODEO INT CALCULATED TO 09/96
PER R&T 531.4 & 506
PROPERTY DESCRIPTION: RO EL PINOLE 213.577 AC ASSR R/C 09/27/96
PROPERTY TYPE FULL VALUE ** LEVIES AND BONDS AMOUNT LEVIES AND BONDS AMOUNT
LAND 5,170,960 DB FED STORMWATER FEE 31,139.52
IMPROVEMENTS 353,577,060 DV MOSQUITO ABATEMENT 10.54
pffmwmpam 25,851,765 DY EMERGENCY MED B 5,000.00
KA EASTBAY TRAILS LLD 5.44
GROSS VALUE 384,599,785 YX ESCAPE ASMT TAX267 92
YY 94-95 TAX CORR 423" *
79690- V004-A5 C"",E
EXFMPTIONS YZ ESCAPE ASMT INT
LESS
SEE REVERSE
NET VALUE, 384,599,785
*TAX REDUCTION DUE TO STATE
FINANCED HOMEOWNER TAX TOTAL LEVIES A 18 N79-177�-8
RELIEF: AND BONDS
$.00 NET VALUE X"I'lA,T'E=TAX TAX DESCRIPTION RATE
1 0000 3,845,997.85
COUNTYWIDE TAX 86,534.95
BART
OWNERS NAME&ADDRESS :0225
EAST BAY REGNL PK
.0080 30,767.98
UNION OIL COMPANY OF CALIF
C/O TAX DIVISION
P 0 BOX 7600
LOS ANGELES CA 90054
TOTAL RATE 1.01
05
SEE ENCLOSURE FOR INQUIRIES ADD: DELINQUENT PENALTY
REGARDING THESE LEVY CHARGES. DELINQUENT COST 2,011,560.63
LESS: PAYMENT RECEIVED
NET AMOUNT 2,135,357.53
BILL NO. PARCEL NO. SUFF TAX RATE AREA AGENT
96-321344-2 357-300-OOS-0 1 02 62036 10102
N
CORTAC DATA ID 91MAKE CHECKS PAYABLE TO:
P.
DETACH THE BAR CODED COUPONi RETURN THIS PORTION TAX ALFRED COLLLOMELI
E
&MAIL WITH YOUR PAYMENT SECURED PROPERTY TAX BILL
WITH PAY P.O.BOX 631
218535753 MARTINEZ,CA 94553
Contra CORRECTED BILL
v
DUE FEB. 1, 1997 Costa
DELINQUENT AFTER
County
%PR- 10, 1997 5:00 PM FISCAL YEAR
SEE REVERSE SIDE FOR OTHER
-
IMPORTANT INFORMATION JULY 1, 1996 963213442021
3 57-5 35
TO JUNE 30, 1997 SECOND INSTALLMENT PAY AMOUNT SHOWN BELOW
S
DUE FEB. 1, 1997 $2135357.53
Tax collector not responsible if paid on DELINQUENT AFTER
wrong parcel.Your cancelled check is APR. 10, 1997 5:00 PM
4 your receipt.
Gus S.Kramer
Contra Office of Assessor Assessor .
834 Court Street James D.Giacoma
Costa Martinez,California 94553 Assistant Assessor
FAX: (510)313-7488 Valuation
County Telephone: (510)313-7400 Robert E.Nash
NOTICE OF PROPOSED ESCAPE ASSESSMENT
Assistant tra ion�r
August29,1996 RECEIVED
MR.GARY GOLDEN FEB 2 4 X97
Property Tax Department
UNION OIL COMPANY
2929 East Imperial Highway CLERK ASSESSMENT APPEALS BOARD
Brea,Ca. 95621 CONTRA COSTA CO.
Gentlemen:
An audit of your Business Property Statements fil w �rQ„ECosta County Assessor
for the assessment years 1992 through 19,9 WJs�se�lha#"cor'1e should be made
to the assessments. +,„•�^""""""" . c
00
We are enclosing a summary of tt�e' rdi rls�ings which indicate�the:ua e.t;I edge`& d copies
A. � � ._ .
Of workpapers detailing the information dpotz; e changes arj-,b: ed;
This letter is notice in accordance wift1 Fe provisions o€.Section 469 of e
Revenue and Taxation Cols t�hatthe additional assessr erit(s)of cbrrectro s)will-be eraroHed
on the current tax roll under the authority of Sections-531,4, 5. ofthe RST Dade,as follows._
Asse"ssmenty :..AssessecC~
Year ; 'dull VaW-• Va
1915".i:, ' 5�Q3d1;t52 H ''t OD°10 29,031 352 ;
199 gfi. X532;$02
1982 'g 4 7'236,476 r4- 6,,4-7
If you agree with the auditfimdin parr file acidrttonal assessment s)'or correc�tror s S ae sign
and return the enclosed FormQ6 �Gi1?tlr ccurrence f Ittylsu are= otarlig~ reent with
audit finding, please advise thrffice'nnthin-2U da�rs of yotteassl�tlsagreelne'� on Form
4207 and submit supporting detar4' hfch,"ba- .---
verified. Please ditectany ca trnunrbaton
regarding this audit to Mr. Ben Clar {5 Y14t7600 _ t fir,
The period for filing an appeal with the Ass apt ApsBoas a to 60 days from
the date your tax bill is mailed or upon receipt o a c� o letter from our office.
Necessary appeal forms may be obtained from the Clerk of the Assessment Appeals Board,
651 Pine Street. Room 106, Martinez, CA 94553; telephone(510)646-2374.
A claim for refund of any excess payment may be filed with the county. Claim forms will be sent
to you by the County Auditor upon enrollment of the corrected assessments(Section 5096,
R&T Code).
VervApdW y rs,
W. G �—
SUPERVISING AUDITOR-APPRAISER
Enclosures
BUS 4296, Rev.416194
Auditor's Name
LASSESSMEW
IVED
41997
APPEALS BOARD
STA CO.
EXHIBIT "A"
TO APPLICATION FOR CHANGE IN THE 1994 ASSESSMENTS
OF THE COUNTY OF CONTRA COSTA, STATE OF CALIFORNIA
APPLICATION OF
UNION OIL COMPANY OF CALIFORNIA, dba UNOCAL
The assessment of the total property, including the escaped assessment as
shown on the attached 2nd notice (tax bill) exceeds the market value of the
property as of the 1994 lien date:
1) The Assessor did not apply the proper depreciation factors to
reflect the economic lives of the subject assets.
2) The Assessor did not take into account all forms of
obsolescence present in the property.
3) The Assessor did not utilize all three approaches to value the
subject property in making his/her determination of value.
4) The inputed interest calculation used be the assessor does not
fairly reflect either Unocal's borrowing rates or that of the
market.
5) The applicant wishes to put under appeal the underlying 1994
lien date roll value of the subject property, as well as the escape
assessment included on the attached tax bill.
6). The applicant reserves the right to amend this application upon
the receipt of additional information.
File: EXHAREF.DOC