August 04, 2006 - Joint Board Meeting

JOURNAL OF PROCEEDINGS

CITY & 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 Friday, August 4, 2006 at the hour of 9:37 a.m.

1. Roll Call.

Present:	Board 1	Board 2
	Peter Fatooh	Adrienne Lacau
	Alec Lambie	Mervin Conlan
	Diane Robinson	Richard Lee
	Carol Ruth Silver	John McGary
	Hayes Miles, Alternate	Margaret Ruxton
		Donna Crowder, Alternate
		Joseph Tham, Alternate

Also Present: Deputy City Attorneys Marie Blits and Dorji Roberts

• Quorum Present

2. Selection of a Chairperson for the Joint Meeting.

• Action: The Board voted Carol Ruth Silver to serve as Chairperson for this meeting.

3. Public Comment (for items on the agenda as well as items not on the agenda but under the jurisdiction of the Boards).

• Troy Van Dogen of Morrison & Foerster spoke on three items: (a) Allocation of hearing time for cases presented to the Assessment Appeals Board; (b) Pre-hearing Conferences; and (c) Duplicative applications.

• Action: The Administrator was instructed to address Mr. Van Dogen's concerns and provide recommendations back to the Board.

• Alex Tharayil, Chief Assistant Assessor for San Francisco County, gave comment on agenda items #4 and #5.

• Randy Burns of Paradigm Tax Group gave comment on agenda item #5.

• Peter Kanter of Morrison & Foerster gave comment on agenda item #5.

• The Board acknowledged other individuals in attendance, including Gloria Young, Louisa Mendoza, and Arthur Tom.

4. Introduction, discussion and possible action on proposed amendments to SF Administrative Code § 2B.13(b), Duties and Operations, by:

A. Increasing the jurisdiction of Board No. 2 enabling it to hear applications for secured and unsecured property assessed at $50,000,000 or less, rather than the current jurisdiction for property assessed at less than $20,000,000. The same exclusions (possessory interests and real property located within blocks 1 through 876, inclusive, or Blocks 3701 through 3899, inclusive) would apply.

B. Changing the jurisdiction of Board No. 2 enabling it to also hear applications for all residential property consisting of 4 units or less, regardless of the property location.

• Action: The Board amended the proposed changes to also exclude from Board No. 2 jurisdiction, real property within blocks 8700 through 8800 for the Mission Bay Development Project. [8-1 vote; member Conlan dissents]

• Action: The Board approved the proposed changes, as amended, to SF Administrative Code § 2B.13(b). [8-1 vote; member Conlan dissents]

5. Introduction, discussion and possible action to modify Chapter 5, Section 21 of the AAB Local Procedural Rules, changing the time period that an applicant can file a written request for reconsideration of denial due to lack of appearance by reducing the period within which to request reconsideration from 60 days to 30 days of the notification of denial.

• Action: The Board approved the proposed change to Chapter 5, Section 21 of the AAB Local Procedural Rules. [8-1 vote; member Silver dissents]

6. Discussion and possible action on implementing Pre-Hearing Conferences for Non-Compliance to Assessor's written request for information made pursuant to Revenue and Taxation Code § 441.

• No Action taken.

7. Update by Marie Blits, Deputy City Attorney, on legal issues pertaining to or affecting the Assessment Appeals Board.

• No updates to report.

8. Update by the Assessor's office on policies and procedures pertaining to or affecting the Assessment Appeals Board.

A. Discussion regarding commercial properties that have been held for an extended period of time, where the current Prop 8 values are either at or close to the originally enrolled, base year value.

• Chief Assistant Assessor, Alex Tharayil, addressed the Board and answered questions on behalf of the Assessor's office. No Action taken.

9. Open discussion regarding other local procedures, rules or matters effecting the Assessment Appeals Board.

• No discussion on this item.

10. Public Comment (for items not on the agenda, but under the jurisdiction of the Board).

• Mark Ong of Independent Tax Representatives gave comment on agenda item #8.

There being no further business before the Joint Board, at the hour of 11:05 a.m., the Joint Board adjourned until the next scheduled Joint Board Meeting.

Gloria L. Young

Clerk of the Board

Dawn P. Duran

Administrator

Approved by Board No. 1 on October 26, 2006

Approved by Board No. 2 on November 1, 2006