November 30, 2005

JOURNAL OF PROCEEDINGS

CITY AND COUNTY OF SAN FRANCISCO

ASSESSMENT APPEALS BOARD

In the meeting of Assessment Appeals Board Number 1 for the City and County of San Francisco on Wednesday, November 30, 2005 at 9:28 a.m.

Present: Alec Lambie, Diane Robinson and Carol Ruth Silver

Quorum present

Chairperson: Carol Ruth Silver, Presiding

Deputy City Attorney Marie Blits

Certified Court Reporter

With no public present for comment, the Board went into closed session at the hour of 9:30 a.m. to meet and confer with legal counsel, review newly submitted documents, and deliberate on the legal issues of (1) the Assessor’s timely notice of an increase in base year value and (2) who has the burden of proof for the below listed applications.

At the hour of 11:20 a.m., the Board reconvened in open session and, with the representatives for the following listed applicant for change in the assessed valuation of property being present and heard, the Board announced that the Assessor’s notice to increase the base year value was timely issued. The Board then resumed the proceedings from August 16, 2005, hearing evidence and testimony from both parties on the issue of who has the burden of proof.

At the hour of 12:55 p.m. the Board went into closed session with legal counsel to deliberate the issue of who has the burden of proof in these proceedings. At the hour of 1:15 p.m., the Board reconvened in open session and announced that the Assessor bears the burden of proof on the following applications. The Board took further action on the respective applications as follows:

RECESS

The Board, at the hour of 1:18 p.m., recessed to reconvene at 2:30 p.m.

RECONVENING OF THE BOARD

The Assessment Appeals Board reconvened at the hour of 2:32 p.m.

Present: Alec Lambie, Diane Robinson and Carol Ruth Silver

Quorum present

Chairperson: Carol Ruth Silver, Presiding

Deputy City Attorney Marie Blits

Certified Court Reporter

With the same parties present from the morning session, the Board continued to hear evidence and testimony from the parties. At the hour of 3:08 p.m., the Board went into closed session to hear evidence and testimony that the applicant deemed to be trade secrets and confidential in nature.

At the hour of 3:25 p.m., the Board reconvened in open session and continued to hear evidence and testimony from the parties. The Board then took certain action, as specified under this date, on the original of the respective applications:

There being no further business, the Board, at the hour of 4:30 p.m. recessed to reconvene Thursday, December 1, 2005, at 9:30 a.m.

Gloria L. Young

Clerk

Dawn Duran

Administrator

Approved by the Board December 13, 2005