December 8, 2021 Assessment Appeals Board
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YOLO COUNTY ASSESSMENT APPEALS BOARD AGENDA & SUPPORTING MATERIALS December 8, 2021 » - YOLO COUNTY ASSESSMENT APPEALS BOARD JOHN LYNCH, CHAIR LARRY HOPPIN NOTE: This meeting is being agendized to allow Board Members, staff and the public to participate in the meeting via teleconference, pursuant to the Governor’s Executive Order N-63-20 (May 7, 2020), available at the following link. Teleconference Options to join Zoom meeting: By PC: https://yolocounty.zoom.us/j/93203436461 Meeting ID: 932 0343 6461 or By Phone: (669) 900-6833 Meeting ID: 932 0343 6461 Executive Order N-63-20 authorizes, in a hearing in which a party, a witness or a member of the public may participate, a presiding officer to conduct all or part of a hearing by telephone, television, or other electronic means provided that all the following requirements are satisfied: a) Each participant in the hearing has an opportunity to participate in and hear the entire proceeding while it is taking place and to observe the exhibits; b) A member of the public who is otherwise entitled to observe the hearing may observe the hearing using electronic means; and c) The presiding officer satisfies all requirements of the Americans with Disabilities Act and Unruh Civil Rights Act. Executive Order N-63-20 is issued under the Governor’s emergency power under Government Code Sec. 2571 to override statutes prescribing the state’s business. As a county board of equalization created pursuant to Art. 13, Sec. 16 of the Constitution, the AAB conducts the state’s business. That state business includes the hearing participation described above, which is authorized by Paragraph (11) of that Executive Order. Further instructions on how to electronically participate can be found in the PUBLIC PARTICIPATION note at the end of this agenda. JULIE DACHTLER CLERK 9:00 A.M. CALL TO ORDER 1. Consider approval of the agenda. 2. Public Comment: Opportunity for members of the public to address the Assessment Appeals Board on subjects not otherwise on the agenda relating to the Yolo County Assessment Appeals Board. The Board reserves the right to impose a reasonable limit on time afforded to any topic or to any individual speaker. CONSENT AGENDA 3. Approve the minutes of the Assessment Appeals Board meeting of November 17, 2021. 4. Accept request for withdrawal on the following Assessment Appeal Application(s): Application Nos. 18-143 and 19-089 - McKesson Corporation Application Nos. 20-078 and 20-079 - Rollins Leasing Corp. c/o Penske Truck Leasing Co. LP Application No. 20-080 - Payless Drug Stores Northwest Application No. 20-116 - Mambo Realty, Inc. 5. Approve Extension of Time and request for continuance on the following Assessment Appeal Applications: From November 23, 2020 to Indefinitely and request for continuance to March 23, 2022 at 9:00 a.m. for Assessment Appeal Application Nos. 20-067 thru 20-077 filed by Excel Riverpoint LP c/o Revantage Corp Services From November 25, 2020 to December 31, 2023 and request for continuance to April 27, 2022 at 9:00 a.m. for Assessment Appeal Application No. 20-106 filed by Raley's Family of Stores / Raleys C/O Morris Rev Trust (Prefer Zoom Meeting) From November 23, 2020 to December 31, 2023 and request for continuance to April 27, 2022 at 9:00 a.m. for Assessment Appeal Application No. 20-109 filed by Raley's Family of Stores / Port View Investors LLC (Prefer Zoom Meeting) 6. Continue the following Assessment Appeal Applications: Application Nos. 18-46, 18-47, 19-072 and 19-073 filed by 2015 ESA Project Co LLC to April 27, 2022 at 9:00 a.m. (Applications expire 12/31/22) (1st request - Applicant) Application No. 20-045 - Refoua LLC / Trojan Investment Group LLC to April 27, 2022 at 9:00 a.m. (Application expires 12/31/23) (1st request - Applicant) REGULAR AGENDA 7. Administer Oath 8. Deny the following Assessment Appeal Application as invalid, due to the fact it was untimely filed with no agent authorization form attached and the agent has indicated they no longer wish proceeding with this application: Application No. 21-023 - Pan Ocean 9. Consider the following unconfirmed or confirmed late application(s): Application No. 17-104 – CEMEX - General Counsel (Appeal expires 12/31/22) (Postponed 3 times plus one mutual request) Application No. 19-115 – RMC Pacific Materials (Appeal expires 12/31/22) (Postponed twice plus one mutual request) 10. Consider the following Assessment Appeal Application(s): Application Nos. 18-85 and 19-046 - Raley's Family of Stores / James Teel & Joyce Raley Application Nos. 18-86 thru 18-88 - Raley's Family of Stores Application No. 19-047 - Raley's Family of Stores / Jensen Christopher N Application No. 19-048 - Raley's Family of Stores / Jensen Christopher N TR Etal Application Nos. 19-049 and 19-050 - Raley's Family of Stores / Simmons Sharon May Application No. 20-081 - Centro Watt Property Owner I Application Nos. 20-087 and 20-097 thru 20-101 - RLR Investments LLC Application No. 20-133 - Best Buy Corporation, Attn. Andrew Gaving, Associate Manager, Tax (Findings) CLOSED SESSION 11. Approve closed session minutes of November 17, 2021. ADJOURNMENT Next meeting scheduled for: January 26, 2021 I declare under penalty of perjury that the foregoing agenda was posted December 3, 2021 by 5:00 p.m. at the following places: On the bulletin board at the east entrance of the Erwin W. Meier Administration Building, 625 Court Street, Woodland, California; and On the bulletin board outside the Board of Supervisors Chambers, Room 206 in the Erwin W. Meier Administration Building, 625 Court Street, Woodland, California. On the Yolo County website: www.yolocounty.org. Julie Dachtler, Clerk Yolo County Assessment Appeals Board NOTICE If requested, this agenda can be made available in appropriate alternative formats to persons with a disability, as required by Section 202 of the Americans with Disabilities Act of 1990 and the Federal Rules and Regulations adopted in implementation thereof. Persons seeking an alternative format should contact the Clerk of the Board for further information. In addition, a person with a disability who requires a modification or accommodation, including auxiliary aids or services, in order to participate in a public meeting should telephone or otherwise contact the Clerk of the Board as soon as possible and at least 72 hours prior to the meeting. The Clerk of the Board may be reached at (530) 666-8195, by email at clerkoftheboard@yolocounty.org or at the following address: Clerk of the Yolo County Assessment Appeals Board 625 Court Street, Room 204 Woodland, CA 95695 PUBLIC PARTICIPATION INSTRUCTIONS: Based on guidance from the California Department of Public Health and the California Governor’s Office, in order to minimize the spread of the COVID-19 virus, please do the following: You are encouraged to participate in the Yolo County Assessment Appeals meeting by going to https://yolocounty.zoom.us/j/93203436461, Meeting ID: 932 0343 6461 or phone in via 1-408-638-0968 Meeting ID: 932 0343 6461. If you are joining the meeting via zoom and wish to make a comment on an item, press the "raise a hand" button. If you are joining the meeting by phone, press *9 to indicate a desire to make comment. The chair will call you by name or phone number when it is your turn to comment.
YOLO COUNTY ASSESSMENT APPEALS BOARD AGENDA & SUPPORTING MATERIALS December 8, 2021 »
YOLO COUNTY ASSESSMENT APPEALS BOARD JOHN LYNCH, CHAIR LARRY HOPPIN NOTE: This meeting is being agendized to allow Board Members, staff and the public to participate in the meeting via teleconference, pursuant to the Governor’s Executive Order N-63-20 (May 7, 2020), available at the following link. Teleconference Options to join Zoom meeting: By PC: https://yolocounty.zoom.us/j/93203436461 Meeting ID: 932 0343 6461 or By Phone: (669) 900-6833 Meeting ID: 932 0343 6461 Executive Order N-63-20 authorizes, in a hearing in which a party, a witness or a member of the public may participate, a presiding officer to conduct all or part of a hearing by telephone, television, or other electronic means provided that all the following requirements are satisfied: a) Each participant in the hearing has an opportunity to participate in and hear the entire proceeding while it is taking place and to observe the exhibits; b) A member of the public who is otherwise entitled to observe the hearing may observe the hearing using electronic means; and c) The presiding officer satisfies all requirements of the Americans with Disabilities Act and Unruh Civil Rights Act. Executive Order N-63-20 is issued under the Governor’s emergency power under Government Code Sec. 2571 to override statutes prescribing the state’s business. As a county board of equalization created pursuant to Art. 13, Sec. 16 of the Constitution, the AAB conducts the state’s business. That state business includes the hearing participation described above, which is authorized by Paragraph (11) of that Executive Order. Further instructions on how to electronically participate can be found in the PUBLIC PARTICIPATION note at the end of this agenda. JULIE DACHTLER CLERK
9:00 A.M. CALL TO ORDER
1. Consider approval of the agenda.
2. Public Comment: Opportunity for members of the public to address the Assessment Appeals Board on subjects not otherwise on the agenda relating to the Yolo County Assessment Appeals Board. The Board reserves the right to impose a reasonable limit on time afforded to any topic or to any individual speaker.
CONSENT AGENDA
3. Approve the minutes of the Assessment Appeals Board meeting of November 17, 2021.
4. Accept request for withdrawal on the following Assessment Appeal Application(s): Application Nos. 18-143 and 19-089 - McKesson Corporation Application Nos. 20-078 and 20-079 - Rollins Leasing Corp. c/o Penske Truck Leasing Co. LP Application No. 20-080 - Payless Drug Stores Northwest Application No. 20-116 - Mambo Realty, Inc.
5. Approve Extension of Time and request for continuance on the following Assessment Appeal Applications: From November 23, 2020 to Indefinitely and request for continuance to March 23, 2022 at 9:00 a.m. for Assessment Appeal Application Nos. 20-067 thru 20-077 filed by Excel Riverpoint LP c/o Revantage Corp Services From November 25, 2020 to December 31, 2023 and request for continuance to April 27, 2022 at 9:00 a.m. for Assessment Appeal Application No. 20-106 filed by Raley's Family of Stores / Raleys C/O Morris Rev Trust (Prefer Zoom Meeting) From November 23, 2020 to December 31, 2023 and request for continuance to April 27, 2022 at 9:00 a.m. for Assessment Appeal Application No. 20-109 filed by Raley's Family of Stores / Port View Investors LLC (Prefer Zoom Meeting)
6. Continue the following Assessment Appeal Applications: Application Nos. 18-46, 18-47, 19-072 and 19-073 filed by 2015 ESA Project Co LLC to April 27, 2022 at 9:00 a.m. (Applications expire 12/31/22) (1st request - Applicant) Application No. 20-045 - Refoua LLC / Trojan Investment Group LLC to April 27, 2022 at 9:00 a.m. (Application expires 12/31/23) (1st request - Applicant)
REGULAR AGENDA
7. Administer Oath
8. Deny the following Assessment Appeal Application as invalid, due to the fact it was untimely filed with no agent authorization form attached and the agent has indicated they no longer wish proceeding with this application: Application No. 21-023 - Pan Ocean
9. Consider the following unconfirmed or confirmed late application(s): Application No. 17-104 – CEMEX - General Counsel (Appeal expires 12/31/22) (Postponed 3 times plus one mutual request) Application No. 19-115 – RMC Pacific Materials (Appeal expires 12/31/22) (Postponed twice plus one mutual request)
10. Consider the following Assessment Appeal Application(s): Application Nos. 18-85 and 19-046 - Raley's Family of Stores / James Teel & Joyce Raley Application Nos. 18-86 thru 18-88 - Raley's Family of Stores Application No. 19-047 - Raley's Family of Stores / Jensen Christopher N Application No. 19-048 - Raley's Family of Stores / Jensen Christopher N TR Etal Application Nos. 19-049 and 19-050 - Raley's Family of Stores / Simmons Sharon May Application No. 20-081 - Centro Watt Property Owner I Application Nos. 20-087 and 20-097 thru 20-101 - RLR Investments LLC Application No. 20-133 - Best Buy Corporation, Attn. Andrew Gaving, Associate Manager, Tax (Findings)
CLOSED SESSION
11. Approve closed session minutes of November 17, 2021.
ADJOURNMENT
Next meeting scheduled for: January 26, 2021
I declare under penalty of perjury that the foregoing agenda was posted December 3, 2021 by 5:00 p.m. at the following places:
On the bulletin board at the east entrance of the Erwin W. Meier Administration Building, 625 Court Street, Woodland, California; and
On the bulletin board outside the Board of Supervisors Chambers, Room 206 in the Erwin W. Meier Administration Building, 625 Court Street, Woodland, California.
On the Yolo County website: www.yolocounty.org.
Julie Dachtler, Clerk Yolo County Assessment Appeals Board
NOTICE If requested, this agenda can be made available in appropriate alternative formats to persons with a disability, as required by Section 202 of the Americans with Disabilities Act of 1990 and the Federal Rules and Regulations adopted in implementation thereof. Persons seeking an alternative format should contact the Clerk of the Board for further information. In addition, a person with a disability who requires a modification or accommodation, including auxiliary aids or services, in order to participate in a public meeting should telephone or otherwise contact the Clerk of the Board as soon as possible and at least 72 hours prior to the meeting. The Clerk of the Board may be reached at (530) 666-8195, by email at clerkoftheboard@yolocounty.org or at the following address: Clerk of the Yolo County Assessment Appeals Board 625 Court Street, Room 204 Woodland, CA 95695
PUBLIC PARTICIPATION INSTRUCTIONS: Based on guidance from the California Department of Public Health and the California Governor’s Office, in order to minimize the spread of the COVID-19 virus, please do the following: You are encouraged to participate in the Yolo County Assessment Appeals meeting by going to https://yolocounty.zoom.us/j/93203436461, Meeting ID: 932 0343 6461 or phone in via 1-408-638-0968 Meeting ID: 932 0343 6461. If you are joining the meeting via zoom and wish to make a comment on an item, press the "raise a hand" button. If you are joining the meeting by phone, press *9 to indicate a desire to make comment. The chair will call you by name or phone number when it is your turn to comment.
