February 23, 2004-Joint Board

JOURNAL 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 on, Monday, February 23, 2004 at 9:33 a.m.

1.   Roll Call.

2.   Selection of a Chairperson for the Joint Meeting.

• The Board voted Alec Lambie to 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).

• There was no public comment at this time.
• The Board acknowledged various taxpayer representatives in the audience including Craig Becker, Mark Ong, and Ted Bayer.

4.   Assessor Teng introduced and summarized for the Board her proposed amendment to the San Francisco Administrative Code, by adding section 2B.21, "Inspection and Demand Procedures". This new section will implement and establish Assessment Appeals Board procedures relating to the production and/or inspection of documents, books and records, or the physical inspection of a subject property, pursuant to Revenue and Taxation Code sections 441 and 408, and including, upon the assessor’s written request, information regarding the basis or bases which form or support the applicant’s opinion of value as set forth on the Application for Changed Assessment filed with the Assessments Appeals Board clerk.

• Craig Becker and Mark Ong gave public comment on this item.
• Alternate Board Member Carol Silver suggested verbiage changes to the proposed section.
• Deputy City Attorney Carol Boardman answered questions on behalf of the Assessor’s office regarding legal issues raised by the public and the Board.
• ACTION: Commissioner Schmidt made a motion for the Assessment Appeals Board to adopt this proposed amendment by adding section 2B.21 to the San Francisco Administrative Code so that proceedings before the Board move forward in a timely and efficient manner. The motion passed by a vote of 6 to 4, with Commissioners Fatooh, Ramm, Huseby, and Lee dissenting.

5.    Assessor Teng introduced and summarized for the Board the Assessor’s proposed amendment to the San Francisco Administrative Code, by adding section 2B.22, "Pre-Hearing Conferences" to establish Assessment Appeals Board rules of procedures pursuant to Property Tax Rule 305.2.

• Deputy Assessor Rich Hillis answered questions raised by the Board regarding this item.
• Deputy City Attorney Carol Boardman answered legal questions on behalf of the Assessor’s office regarding legal issues raised by the Board.
• ACTION: Commissioner Fatooh made a motion for the Assessment Appeals Board to adopt this proposed amendment by adding section 2B.22 to the San Francisco Administrative Code to establish rules and procedures for Assessment Appeals Board Pre-Hearing Conferences. The motion passed by a unanimous vote of 10 to 0.

6.    A brief overview of the standard monthly activity reports prepared by AAB staff was presented by the Administrator. The proposed schedule for hearing between March and September 2004 was also distributed and reviewed.

• ACTION: The Board asked the Administrator to design a method of tracking and distinguishing board decisions where the assessed value is lowered by the Board, but the new Board value is higher than the value recommended by the assessor at the hearing.

7.    Public comment was given by Ted Bayer regarding agenda items 4 and 5 above.

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 the Board 1 on Tuesday, March 16, 2004

Approved by the Board 2 on Monday, March 22, 2004