December 10, 2004JOURNAL OF PROCEEDINGS
CITY AND COUNTY OF SAN FRANCISCO
ASSESSMENT APPEALS BOARD
In the closed meeting of Assessment Appeals Board Number 1 for the City and County of San Francisco on Friday, December 10, 2004, 2004 at 9:37 a.m.
Present: Peter Fatooh, Hayes Miles and Diane Robinson
Quorum present
Chairperson: Peter Fatooh, Presiding
Deputy City Attorney Marie Blits
The Board opened its meeting at 9:37 am, and having no public present for comment, at the hour of 9:43 the Board convened into closed session to deliberate the legal issue of who bears the burden of proof for the 2001 and 2002 escape assessments for the below listed applications. The issue of the burden of proof will establish which party will go first in presenting its case to the Board on the merits of valuation.
At the hour of 11:35 a.m. the Board reconvened in open session and, upon unanimous vote, took certain action, as specified under this date, on the below respective applications:
|
Appeal #
|
Name
|
Disposition
|
|
2003-0001
|
China Basin
Ballpark Company
|
Board determined that the Assessor bears the burden of proof and, therefore, will go first in presenting its case on the merits of valuation.
|
|
2003-0002
|
China Basin
Ballpark Company
|
Board determined that the Assessor bears the burden of proof and, therefore, will go first in presenting its case on the merits of valuation.
|
|
2003-1096
|
China Basin
Ballpark Company
|
Board confirms that the Taxpayer bears the burden of proof, and, therefore, will go first in presenting its case on the merits of valuation.
|
There being no further business, the Board, at the hour of 11:35 a.m., recessed to reconvene Monday, December 13, 2004 at 9:30 a.m.
Gloria L. Young
Clerk
Dawn Duran
Administrator
Approved by the Board December 14, 2004