City & County of San Francisco
Assessment
Appeals Board
Board
1
ARCHIVE of Previous Meetings
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.
November 05, 2002 To November 05, 2002
1) Public comment* (For all items on the agenda, as well as items not on the agenda, but under the jurisdiction
2) Hearing, discussion, and possible action involving:
APPLICATION 2000-0408
APPLICANT: HANDLERY HOTELS, INC.
PARCEL NO.: 0315 014
PARCEL ADDRESS: 0272 0000 O’FARRELL ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $1,805,813.00 APPLICANT’S OPINION: $615,000.00
TAXABLE YEAR: 2000
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
3) Hearing, discussion, and possible action involving:
APPLICATION 2000-0409
APPLICANT: HANDLERY HOTELS, INC.
PARCEL NO.: 0315 013
PARCEL ADDRESS: 0268 0000 O’FARRELL ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $1,665,634.00 APPLICANT’S OPINION: $700,000.00
TAXABLE YEAR: 2000
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
November 05, 2002 To November 05, 2002
4) Hearing, discussion, and possible action involving:
APPLICATION 2001-0232
APPLICANT: 300 SPEAR STREET LLC
PARCEL NO.: 3745 001
PARCEL ADDRESS: 0300 0000 SPEAR ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $25,500,000.00 APPLICANT’S OPINION: $20,000,000.00
TAXABLE YEAR: 2001
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
5) Hearing, discussion, and possible action involving:
APPLICATION 2001-0233
APPLICANT: 300 SPEAR STREET LLC
PARCEL NO.: 3745 001
PARCEL ADDRESS: 0300 0000 SPEAR ST,
TOPIC: Base Year / Change in Ownership
CURRENT ASSESSMENT: $25,000,000.00 APPLICANT’S OPINION: $20,000,000.00
TAXABLE YEAR: 2001
APPEAL TYPE: Real Property
ROLL TYPE: BASE YEAR
6) Hearing, discussion, and possible action involving:
APPLICATION 2001-0275
APPLICANT: HANDLERY HOTELS, INC.
PARCEL NO.: 0315 013
PARCEL ADDRESS: 0268 0000 O’FARRELL ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $1,698,947.00 APPLICANT’S OPINION: $700,000.00
TAXABLE YEAR: 2001
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
November 05, 2002 To November 05, 2002
7) Hearing, discussion, and possible action involving:
APPLICATION 2001-0276
APPLICANT: HANDLERY HOTELS, INC.
PARCEL NO.: 0315 014
PARCEL ADDRESS: 0272 0000 O’FARRELL ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $1,841,929.00 APPLICANT’S OPINION: $615,000.00
TAXABLE YEAR: 2001
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
8) Hearing, discussion, and possible action involving:
APPLICATION 2001-0900
APPLICANT: KUMANA, SAROSH
PARCEL NO.: 0299 009
PARCEL ADDRESS: 0780 0000 POST ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $2,287,706.00 APPLICANT’S OPINION: $1,592,830.00
TAXABLE YEAR: 2001
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
STATUS: WITHDRAWN
9) Hearing, discussion, and possible action involving:
APPLICATION 2001-0904
APPLICANT: KUMANA, SAROSH
PARCEL NO.: 0334 021
PARCEL ADDRESS: 0360 0000 HYDE ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $2,367,987.00 APPLICANT’S OPINION: $1,743,440.00
TAXABLE YEAR: 2001
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
STATUS: WITHDRAWN
November 05, 2002 To November 05, 2002
10) Hearing, discussion, and possible action involving:
APPLICATION 2001-0905
APPLICANT: KUMANA, SAROSH
PARCEL NO.: 0280 008
PARCEL ADDRESS: 0930 SUTTER ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $2,487,202.00 APPLICANT’S OPINION: $1,778,900.00
TAXABLE YEAR: 2001
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
STATUS: WITHDRAWN
11) Hearing, discussion, and possible action involving:
APPLICATION 2001-0906
APPLICANT: KUMANA, SAROSH
PARCEL NO.: 0717 016
PARCEL ADDRESS: 0851 0000 O’FARRELL ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $1,369,924.00 APPLICANT’S OPINION: $976,130.00
TAXABLE YEAR: 2001
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
STATUS: WITHDRAWN
12) Hearing, discussion, and possible action involving:
APPLICATION 2001-0907
APPLICANT: KUMANA, SAROSH
PARCEL NO.: 0665 029
PARCEL ADDRESS: 1739 0000 PINE ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $624,773.00 APPLICANT’S OPINION: $428,100.00
TAXABLE YEAR: 2001
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
STATUS: WITHDRAWN
November 05, 2002 To November 05, 2002
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
Lobbyist Registration and Reporting Requirements
Individuals and entities that influence or attempt to influence local legislative or administrative action may be required by the
San Francisco Lobbyist Ordinance [SF Campaign & Governmental Conduct Code § 2.100] to register and report lobbying
activity. For more information about the Lobbyist Ordinance, please contact the San Francisco Ethics Commission at 30
Van Ness Avenue, Suite 3900, San Francisco, CA 94102; telephone (415) 581-2300; fax (415) 581-2317; Web Site
www.sfgov.org/ethics
DISABILITY ACCESS - The hearing room is wheelchair accessible.
* Public comment will be taken on every item on the agenda.