HomeMy WebLinkAboutMINUTES - 06052001 - C.44B `Ski.•_S F:'_?.`.,��
TO: BOARD OF SUPERVISORS ^_ Y � * CONTRA
COSTA
COUNTY
FROM: John Sweeten, County Administrator ;- z '
DATE: April 24, 2001
SUBJECT: AB 934 (Hertzberg) - Oppose
SPECIFIC REQUEST(S) OR RECOMMENDATION(S) & BACKGROUND AND JUSTIFICATION
RECOMMENDATION(S).
1. OPPOSE AB 934 (Hertzberg) which would allow a taxpayer the right to a trial de novo if not
satisfied with the decision of an Assessment Appeals Board.
2. REQUEST the County Lobbyist to appropriately communicate the Board's position on AB 934.
BACKGROUND/REASON(S) FOR RECOMMENDATION(S):
Under current law, either a taxpayer or a County Assessor can appeal a decision of an Assessment Appeals
Board (AAB) to the Superior Court. The discretion of the Court is constrained by the record and findings
before the AAB, that is, the Court must sustain the findings of the AAB if supported by substantial evidence
in the record. Assuming an AAB has not committed prejudicial error of law, this "substantial evidence"
,,usually sustains an AAB decision upon Superior Court review.
AB 934 would substantially change property tax litigation by allowing for a trial de novo on taxpayer
appeals. Under AB 934, a taxpayer, but not an assessor, would have the right to a trial de novo if not
satisfied with the decision of an AAB. Under such trial de novo review, the Court would not be constrained
by the record, analysis, findings or decisions of the AAB, but rather could ignore the record, retry the case ab
initio and make its own findings and decisions with regard to the determinations of the AAB.
CONTINUED ON ATTACHMENT: YES SIGNATURE:
_ RECOMMENDATION OF COUNTY ADMINISTRATOR_RECOMMENDATION OF BOA COMMITTEE
APPROVE OTHER
SIGNATURE(S):
ACTION OF BOARD ON .Ti inp 5 9nni APPROVED AS RECOMMENDED_OTHER
The:'Board-:REFERRED this matter to the Finance Committee.
VOTE OF SUPERVISORS
I HEREBY CERTIFY THAT THIS IS A
XX UNANIMOUS(ABSENT --- ) TRUE AND CORRECT COPY OF AN
AYES: NOES:. ACTION TAKEN AND ENTERED
ABSENT: ABSTAIN: ON MINUTES OF THE BOARD OF
SUPERVISORS ON THE DATE SHOWN.
Contact:
ATTESTED June 5, 2001
JOHN SWEETEN,CLERK OF
THE BOARD OF SUPERVISORS
AND COUNTY ADMINISTRATOR
cc: CAO
Gus Kramer,Assessor
Dennis Graves,County Counsel BY MPUTY
BACKGROUND/REASON(S) FOR RECOMMENDATIONS (cont'd):
County Counsel and the County Assessor have reviewed this bill and feel that it would encourage appeals that
now settle and avoid subsequent court action. In particular, there is concern about appeals on the part of
refineries. If two per year were appealed, the cost to the County would be approximately $1.5 million a year
with a loss exposure of at least $10 million per year of tax receipts.
CALIFORNIA LEGISLATURE-2001-02 REGULAR SESSION
ASSEMBLY BILL No. 934
Introduced by Assembly Member Hertzberg
February 23, 2001
An act to amend Section 5170 of the Revenue and Taxation Code,
relating to taxation.
LEGISLATIVE COUNSEL'S DIGEST
AB 934, as introduced, Hertzberg. Property taxes: refund
proceedings: local assessments.
Existing property tax law provides, with respect to suits for refund
of state-assessed taxes, that the trial court is not restricted to the
administrative record, but may consider all relevant admissible
evidence.
This bill would extend these provisions to property tax refund
proceedings involving locally assessed property.
Vote.: majority. Appropriation: no. Fiscal committee: no.
State-mandated local program: no.
The people of'the State of California do enact as follows:
1 SECTION 1. Section 5170 of the Revenue and Taxation Code
2 is amended to read:
3 5170. In a suit for the refund of state-assessed or locally
4 assessed property taxes, the trial court shaR m.ay not be restricted
5 to the administrative record, but shall consider all evidence
6 relating to the valuation of the property admissible under the rules
99
AB 934 — 2—
I
2-
1 of evidence. The court shall base its decision upon the
preponderance of the evidence before it.
O
99
• REQUEST TO SPEAK FORM
(THREE (3)MINUTE LIMIT)
• Complete this form and place it in the box near the speakers' rostrum before addressing the Board.
Name: J04^3 6AD01,r-6-L Phone: ZZ a -�G in
Address: 600 145 City:
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SPEAKERS
1. Deposit the"Request to Speak" form (on the reverse side) in the box next to the speaker's
microphone before your agenda item is to be considered
2. You will be called on to make your presentation.
Please speak into the microphone at the podium.
3. Begin by stating your name, address and whether you are speaking for yourself or as the
representative of an organization.
4. Give the Clerk a copy of your presentation or support documentation if available before
speaking.
5. Limit your presentation to three minutes. Avoid repeating comments made by previous
speakers.
'6. The Chair may limit the length of presentations so all persons may be hear.