City & County of San Francisco
Assessment
Appeals Board
Board
1
ARCHIVE of Previous Meetings
Agenda* / Notice of Assessment
Appeals Board
Under the California Constitution and applicable
statutes, hearings of the Assessment Appeals Board are judicial proceedings.
The decisions of Assessment Appeals Boards must be based exclusively on properly
admitted evidence. Assessment Appeals Boards may not base any factual determinations
necessary for their decisions on anything other than the aforementioned evidence.
Information presented through public comment, unless property admitted into
evidence in compliance with the Revenue and Taxation code and the Property Tax
Rules of the State Board of Equalization, is not evidence upon which Assessment
Appeals Boards may base findings.
The Assessment Appeals Board Agenda packet and
documents are available for review in Room 405 at City Hall. Each item on the
Agenda may include the following documents: (1) An Application for Changed Assessment
(2) Comparable Sale Information (3) Department or Agency Correspondence (4)
Public Correspondence. Public comment will be taken for items on the agenda,
as well as items not on the agenda but under the jurisdiction of
the Board. Each member of the public will be allotted the same number of minutes
to speak to the Board. The Board may limit
the total testimony to 30 minutes.
Assessment Board 1 Hearing
Page 1 of 5
Room 406, City Hall
November 14, 2001 To
November 14, 2001
9:30 AM (ALL DAY)
1) Public comment* (For all items on the agenda,
as well as items not on the agenda, but under the jurisdiction of
the Board.)
2) Hearing, discussion, and possible action
involving:
APPLICATION 1991-0720
APPLICANT: MATSCO FINANCIAL CORPORATION
PARCEL NO.: 1991902041
PARCEL ADDRESS: ,
TOPIC:
CURRENT ASSESSMENT: $1,450,784.00 APPLICANT’S
OPINION: $1,111,899.00
TAXABLE YEAR: 1991
APPEAL TYPE: Personal Property
ROLL TYPE: ESCAPE
3) Hearing, discussion, and possible action
involving:
APPLICATION 1991-0721
APPLICANT: NATIONAL BANK OF ALASKA LEASING
CORPORATION
PARCEL NO.: 1991902038
PARCEL ADDRESS: ,
TOPIC:
CURRENT ASSESSMENT: $1,301,009.00 APPLICANT’S
OPINION: $56,467.00
TAXABLE YEAR: 1991
APPEAL TYPE: Personal Property
ROLL TYPE: ESCAPE
Assessment Board 1
Hearing Page
2of 5
Room 406, City Hall
November 14, 2001 To
November 14, 2001
9:30 AM (ALL DAY)
4) Hearing, discussion, and possible action
involving:
APPLICATION 1996-1384
APPLICANT: BROBECK, PHLEGER & HARRISON
PARCEL NO.: 1996014650
PARCEL ADDRESS: ,
TOPIC: Penalty Assessment
CURRENT ASSESSMENT: $12,017,799.00 APPLICANT’S
OPINION: $4,510,000.00
TAXABLE YEAR: 1996
APPEAL TYPE: Personal Property
ROLL TYPE: REGULAR
5) Hearing, discussion, and possible action
involving:
APPLICATION 1998-0844
APPLICANT: BROBECK, PHLEGER & HARRISON
PARCEL NO.: 1998200318
PARCEL ADDRESS: ,
TOPIC: Personal Property / Fixtures
CURRENT ASSESSMENT: $22,583,093.00 APPLICANT’S
OPINION: $8,058,000.00
TAXABLE YEAR: 1998
APPEAL TYPE: Personal Property
ROLL TYPE: REGULAR
6) Hearing, discussion, and possible action
involving:
APPLICATION 1999-0495
APPLICANT: BROBECK PHLEGER &HARRISON
PARCEL NO.: 1999200107
PARCEL ADDRESS: 00000001 00000000 MARKET
SPEAR TOWER , 3100
TOPIC: Personal Property / Fixtures
CURRENT ASSESSMENT: $26,034,981.00 APPLICANT’S
OPINION: $7,693,000.00
TAXABLE YEAR: 1999
APPEAL TYPE: Personal Property
ROLL TYPE: REGULAR
7) Hearing, discussion, and possible action
involving:
APPLICATION 2000-0395
APPLICANT: PATRIOT AMERICAN HOSPITALITY
INC.
PARCEL NO.: 3705 021
PARCEL ADDRESS: 0067 0081 05TH ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $10,637,052.00 APPLICANT’S
OPINION: $1,063,706.00
TAXABLE YEAR: 2000
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
Assessment Board 1 Hearing
Page 3of 5
Room 406, City Hall
November 14, 2001 To
November 14, 2001
9:30 AM (ALL DAY)
8) Hearing, discussion, and possible action
involving:
APPLICATION 2000-0396
APPLICANT: PATRIOT AMERICAN HOSPITALITY
INC.
PARCEL NO.: 3705 023
PARCEL ADDRESS: 0085 0099 05TH ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $6,765,780.00 APPLICANT’S
OPINION: $676,578.00
TAXABLE YEAR: 2000
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
9) Hearing, discussion, and possible action
involving:
APPLICATION 2000-0420
APPLICANT: TOY, SIU WAH
PARCEL NO.: 0123 046
PARCEL ADDRESS: 2240 2242 LARKIN ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $1,480,040.00 APPLICANT’S
OPINION: $500,000.00
TAXABLE YEAR: 2000
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
10) Hearing, discussion, and possible action
involving:
APPLICATION 2000-0505
APPLICANT: MARKET & SECOND, INC.
PARCEL NO.: 3708 043
PARCEL ADDRESS: 0595 0000 MARKET ST,
TOPIC:
CURRENT ASSESSMENT: $19,074,214.00 APPLICANT’S
OPINION: $11,700,000.00
TAXABLE YEAR: 1996
APPEAL TYPE: Real Property
ROLL TYPE: SUPPLEMENTAL
11) Hearing, discussion, and possible action
involving:
APPLICATION 2000-0507
APPLICANT: MARKET & SECOND, INC.
PARCEL NO.: 3708 059
PARCEL ADDRESS: 0595 0000 MARKET ST,
TOPIC:
CURRENT ASSESSMENT: $52,983,930.00 APPLICANT’S
OPINION: $32,200,000.00
TAXABLE YEAR: 1996
APPEAL TYPE: Real Property
ROLL TYPE: SUPPLEMENTAL
Assessment Board 1 Hearing
Page 4of 5
Room 406, City Hall
November 14, 2001 To
November 14, 2001
9:30 AM (ALL DAY)
12) Hearing, discussion, and possible action
involving:
APPLICATION 2000-0700
APPLICANT: MAIN PLAZA LLC
PARCEL NO.: 3740 033
PARCEL ADDRESS: 0211 0000 MAIN ST,
TOPIC: Base Year / New Construction
CURRENT ASSESSMENT: $43,821,804.00 APPLICANT’S
OPINION: $18,931,804.00
TAXABLE YEAR: 1997
APPEAL TYPE: Real Property
ROLL TYPE: SUPPLEMENTAL
13) Hearing, discussion, and possible action
involving:
APPLICATION 2000-0701
APPLICANT: MAIN PLAZA LLC
PARCEL NO.: 3740 033
PARCEL ADDRESS: 0211 0000 MAIN ST,
TOPIC:
CURRENT ASSESSMENT: $44,200,439.00 APPLICANT’S
OPINION: $19,310,439.00
TAXABLE YEAR: 1998
APPEAL TYPE: Real Property
ROLL TYPE: SUPPLEMENTAL
14) Hearing, discussion, and possible action
involving:
APPLICATION 2000-0702
APPLICANT: MAIN PLAZA LLC
PARCEL NO.: 3740 033
PARCEL ADDRESS: 0211 0000 MAIN ST,
TOPIC:
CURRENT ASSESSMENT: $45,019,472.00 APPLICANT’S
OPINION: $19,696,647.00
TAXABLE YEAR: 1999
APPEAL TYPE: Real Property
ROLL TYPE: ESCAPE
15) Hearing, discussion, and possible action
involving:
APPLICATION 2000-0703
APPLICANT: MAIN PLAZA LLC
PARCEL NO.: 3740 033
PARCEL ADDRESS: 0211 0000 MAIN ST,
TOPIC:
CURRENT ASSESSMENT: $45,919,861.00 APPLICANT’S
OPINION: $20,090,579.00
TAXABLE YEAR: 2000
APPEAL TYPE: Real Property
ROLL TYPE: ESCAPE
Assessment Board 1 Hearing
Page 5 of 5
Room 406, City Hall
November 14, 2001 To
November 14, 2001
9:30 AM (ALL DAY)
KNOW YOUR RIGHTS UNDER THE SUNSHINE
ORDINANCE
Government’s duty is to serve the public,
reaching it’s decision in full view of the public. Commissions, boards,
councils and other agencies of the City and County exist to conduct the
people’s business. This ordinance assures that deliberations are conducted
before the people and the City operations are open to the people’s review.
For more information on your rights under
the Sunshine Ordinance (Chapter 67 of the San Francisco Administrative Code)
or to report a violation of the ordinance, contact Donna Hall by mail to
Administrator, Sunshine Ordinance Task Force, 1 Dr. Carlton B. Goodlett
Place, Room 409, San Francisco, CA 94102-4689; by phone at 415.554.7724,
by fax at 415.554.7854, or by e-mail at Donna_Hall@ci.sf.ca.us.
Citizens interested in obtaining a free copy
of the Sunshine Ordinance can request a copy from Ms. Hall or by printing
Chapter 67 of the San Francisco Administrative Code on the Internet, at
http://sfbos.org/sunshine
* Public comment will be taken on every item
on the agenda.