July 21, 2003-Joint MeetingJOURNAL OF PROCEEDINGS
CITY AND COUNTY OF SAN FRANCISCO
ASSESSMENT APPEALS BOARD
In the Special Joint Meeting of Assessment Appeals Boards Number 1 and Number 2 for the City and County of San Francisco, Monday, July 21, 2003 at 9:35 a.m.
1. Roll Call.
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Present:
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Board 1
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Board 2
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Peter Fatooh
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Adrienne Lacau
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Alec Lambie
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Mervin Conlan
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Diane Robinson
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Donald Schmidt
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Thomas Ramm
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John McGary
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Frank Mahoney, III
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Donna Crowder
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Hayes Miles (late arrival)
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Joseph Tham
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Carol Silver
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Donald Kavanagh
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2. Selection of a Chairperson for the Joint Meeting.
- Board voted to have Alec Lambie serve as Chair for the meeting.
3. Public Comment (for items on the agenda as well as items not on the agenda but under the jurisdiction of the Boards).
- No public comment was given.
4. A presentation was made by Rich Hillis, Deputy Assessor, and Alex Tharayil, acting Chief Appraiser, and discussion was held regarding proposed procedural changes in the Assessor’s office as they relate to assessment appeals involving:
- 441(d) letters sent by the Assessor’s office to commercial property owners requesting documents and information to substantiate the opinion of value reflected on appeals filed with the AAB, the subsequent impact to the AAB in scheduling these appeals for hearing before the Board, and the possible Board action(s) for an applicants’ non-compliance to the 441(d) request.
ACTION: The Board requested its’ legal counsel to provide clarification regarding the applicability of 441(d) as it relates to real property.
- Prehearing Conferences regarding 441(d) requests for information.
ACTION: The Board requested additional information from its legal counsel and its Administrator regarding whether prehearing conferences should be heard by a 3-member panel, versus by one board member sitting as hearing officer. The Board also asked for a report on other counties’ interpretation of Property Tax Rule 305.2 regarding implementing and establishing procedures for prehearing conferences.
- The Board continued both of these items for further discussion and possible action at a later date.
5. Training / presentation by the City Attorney’s office on the Sunshine Ordinance and conflict of interest.
- Claire Sylvia, deputy city attorney, gave an overview on conflicts of interest and the conduct of public officials. A videotape regarding the Sunshine Ordinance will provided to the office for the members’ annual training requirement.
6. Marie Blits, Deputy City Attorney, provided the Board with an update on legal issues that may affect the Assessment Appeals Board.
- One Market Plaza is on appeal to Superior Court.
- Thomas Ballard / 1369 Hyde Street is on its way to the Court of Appeals.
- Nothing to report on the Mission Housing, et al court cases.
- Discussed the impact of the court decision on Geneva Towers regarding the county’s non-response to the property tax claim for refund filed with the Board of Supervisors on behalf of Geneva Towers.
- The Orange County Superior Court decision regarding Proposition 13 and the ability to go back to the base year and factor forward the 2% to establish current "full cash" value of property is going to the Court of the Appeals.
- Reviewed requirements for the grandparent to grandchild exclusion.
- Domestic Partners Exclusion is pending legislation.
7. A brief overview was given by the Administrator regarding the issue of future scheduling for hearing officer requests and appeals that are currently pending before the Board.
8. A brief discussion was held relating to Rules of Order and Board decorum during Board hearings.
9. The Administrator distributed various reports and information as listed on the agenda.
- There was no discussion, nor action taken on this item.
10. There was no Public Comment for any item on this agenda, nor for any items not listed on the agenda but within the jurisdiction of the Board.
There being no further business before the Joint Board, at the hour of 11:52 a.m., the Board adjourned until its next scheduled Joint Board Meeting.
Gloria L Young
Clerk of the Board
Dawn Duran
Administrator
Approved by Board 1 and Board 2 on February 23, 2004