February 07, 2000

Under the California Constitution and applicable statutes, hearings of Assessment Appeals Boards 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 properly admitted into evidence in compliance with the Revenue and Taxation Code and of 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 my 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.

1) Hearing, discussion, and possible action involving:
APPLICATION 91-0050
APPLICANT: Viacom Cablevision
PARCEL ADDRESS: Various
CURRENT ASSESSMENT: $203,529,286 - APPLICANT’S OPINION: $0
TAXABLE YEAR: 91/92

2) Hearing, discussion, and possible action involving:
APPLICATION 91-0054
APPLICANT: Viacom Cablevision
PARCEL ADDRESS: Various
CURRENT ASSESSMENT: $184,558,464 - APPLICANT’S OPINION: $0
TAXABLE YEAR: 88/89

3) Hearing, discussion, and possible action involving:
APPLICATION 91-0055
APPLICANT: Viacom Cablevision
PARCEL ADDRESS: Various
CURRENT ASSESSMENT: $188,249,633 - APPLICANT’S OPINION: $0
TAXABLE YEAR: 89/90

4) Hearing, discussion, and possible action involving:
APPLICATION 91-0056
APPLICANT: Viacom Cablevision
PARCEL ADDRESS: Various
CURRENT ASSESSMENT: $192,014,626 - APPLICANT’S OPINION: $0
TAXABLE YEAR: 90/91

5) Hearing, discussion, and possible action involving:
APPLICATION 91-0057
APPLICANT: Viacom Cablevision
PARCEL ADDRESS: 205 Folsom Avenue
CURRENT ASSESSMENT: $527,599 - APPLICANT’S OPINION: $0
TAXABLE YEAR: 91/92

6) Hearing, discussion, and possible action involving:
APPLICATION 91-0058
APPLICANT: Viacom Cablevision
PARCEL ADDRESS: Various
CURRENT ASSESSMENT: $188,029,600 - APPLICANT’S OPINION: $0
TAXABLE YEAR: 87/88

7) Hearing, discussion, and possible action involving:
APPLICATION 92-0131
APPLICANT: Viacom Cablevision
PARCEL ADDRESS: Twin Peaks
CURRENT ASSESSMENT: $1,258 - APPLICANT’S OPINION: $0
TAXABLE YEAR: 92/93

8) Hearing, discussion, and possible action involving:
APPLICATION 92-0133
APPLICANT: Viacom Cablevision
PARCEL ADDRESS: Various
CURRENT ASSESSMENT: $207,599,871 - APPLICANT’S OPINION: $0
TAXABLE YEAR: 92/93

9) Hearing, discussion, and possible action involving:
APPLICATION 93-3272
APPLICANT: Viacom Cablevision
PARCEL ADDRESS: 2055 Folsom Street
CURRENT ASSESSMENT: $211,751,868 - APPLICANT’S OPINION: $14,769,470
TAXABLE YEAR: 93/94

10) Hearing, discussion, and possible action involving:
APPLICATION 94-2957
APPLICANT: Viacom Cablevision
PARCEL ADDRESS: 2055 Folsom Street
TOPIC: Decline in Value - Assessor’s roll value exceeds the market as of the lien date.
CURRENT ASSESSMENT: $215,986,905 - APPLICANT’S OPINION: $15,064,545
TAXABLE YEAR: 94/95

11) Hearing, discussion, and possible action involving:
APPLICATION 95-1265
APPLICANT: Viacom Cablevision
PARCEL ADDRESS: Various
TOPIC: Base Year - The assessor’s base year and/or base year value is incorrect.
CURRENT ASSESSMENT: $168,000 - APPLICANT’S OPINION: $15,366,176
TAXABLE YEAR: 95/96

12) Hearing, discussion, and possible action involving:
APPLICATION 96-0126
APPLICANT: Viacom Cablevision
PARCEL ADDRESS: Various
TOPIC: Decline in Value - Assessor’s roll value exceeds the market as of the lien date.
CURRENT ASSESSMENT: $168,000,000 - APPLICANT’S OPINION: $15,673,500
TAXABLE YEAR: 96/97

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 Rachel Arnstine-O’Hara by mail to Administrative Services, #1 Dr. Carlton B. Goodlett Place, Room 362, by phone at 415.554.6171, by fax at 415.554.6177, or by e-mail at Rachel_ArnstineO’Hara@ci.sf.ca.us.

Citizens interested in obtaining a copy of the Sunshine Ordinance can request a free copy from Ms. Arnstine-O’Hara or by printing Chapter 67 of the San Francisco Administrative Code on the Internet, at http://www.ci.sf.ca.us/bdsupvrs/sunshine