March 28, 2002
City & County of San Francisco
Assessment
Appeals Board
Board
2
ARCHIVE of Previous Meetings
Under the California Constitution and applicable statutes, hearings of the Assessment Appeals Board are judicial
proceedings. The decisions of Assessment Appeals Boards must be based exclusively on properly admitted
evidence. Assessment Appeals Boards may not base any factual determinations necessary for their decisions on
anything other than the aforementioned evidence. Information presented through public comment, unless property
admitted into evidence in compliance with the Revenue and Taxation code and the Property Tax Rules of the State
Board of Equalization, is not evidence upon which Assessment Appeals Boards may base findings.
The Assessment Appeals Board Agenda packet and documents are available for review in Room 405 at City Hall.
Each item on the Agenda may include the following documents: (1) An Application for Changed Assessment (2)
Comparable Sale Information (3) Department or Agency Correspondence (4) Public Correspondence.
Public comment will be taken for items on the agenda, as well as items not on the agenda but under the jurisdiction
of the Board. Each member of the public will be allotted the same number of minutes to speak to the Board. The
Board may limit the total testimony to 30 minutes.
March 28, 2002 To March 28, 2002
1) Public comment* (For all items on the agenda, as well as items not on the agenda, but under the jurisdiction
2) Hearing, discussion, and possible action involving:
APPLICATION 1998-0833
APPLICANT: BARCLAYS GLOBAL INVESTORS
PARCEL NO.: 1998207920
PARCEL ADDRESS: 00000045 00000000 FREMONT ST, 1700
TOPIC:
CURRENT ASSESSMENT: $9,144,425.00 APPLICANT’S OPINION: $150,000.00
TAXABLE YEAR: 1998
APPEAL TYPE: Personal Property
ROLL TYPE: REGULAR
3) Hearing, discussion, and possible action involving:
APPLICATION 1999-0408
APPLICANT: BARCLAY’S GLOBAL INVESTORS
PARCEL NO.: 1999206666
PARCEL ADDRESS: 00000045 00000000 FREMONT ST, 33RD FLR
TOPIC: Personal Property / Fixtures
CURRENT ASSESSMENT: $11,684,986.00 APPLICANT’S OPINION: $117,000.00
TAXABLE YEAR: 1999
APPEAL TYPE: Personal Property
ROLL TYPE: REGULAR
March 28, 2002 To March 28, 2002
4) Hearing, discussion, and possible action involving:
APPLICATION 2000-0215
APPLICANT: HELLER, EHRMAN, WHITE & MCAULIFFE
PARCEL NO.: 2000200484
PARCEL ADDRESS: 00000333 00000000 BUSH ST, 1921
TOPIC:
CURRENT ASSESSMENT: $17,400,995.00 APPLICANT’S OPINION: $5,000,000.00
TAXABLE YEAR: 2000
APPEAL TYPE: Personal Property
ROLL TYPE: REGULAR
5) Hearing, discussion, and possible action involving:
APPLICATION 2000-0266
APPLICANT: BARCLAY’S GLOBAL INVESTORS
PARCEL NO.: 2000205023
PARCEL ADDRESS: 00000045 00000000 FREMONT ST, 33RD FLR
TOPIC:
CURRENT ASSESSMENT: $10,410,925.00 APPLICANT’S OPINION: $150,000.00
TAXABLE YEAR: 2000
APPEAL TYPE: Personal Property
ROLL TYPE: REGULAR
6) Hearing, discussion, and possible action involving:
APPLICATION 2000-0642
APPLICANT: BARCLAYS GLOBAL INVESTORS
PARCEL NO.: 2000900505
PARCEL ADDRESS: 00000045 00000000 FREMONT ST, 1700
TOPIC: Personal Property / Fixtures
CURRENT ASSESSMENT: $6,137,738.00 APPLICANT’S OPINION: $1.00
TAXABLE YEAR: 1998
APPEAL TYPE: Personal Property
ROLL TYPE: ESCAPE
7) Hearing, discussion, and possible action involving:
APPLICATION 2000-0643
APPLICANT: BARCLAYS GLOBAL INVESTORS
PARCEL NO.: 2000900506
PARCEL ADDRESS: 00000045 00000000 FREMONT ST, 1700
TOPIC: Personal Property / Fixtures
CURRENT ASSESSMENT: $360,501.00 APPLICANT’S OPINION: $1.00
TAXABLE YEAR: 1997
APPEAL TYPE: Personal Property
ROLL TYPE: ESCAPE
March 28, 2002 To March 28, 2002
8) Hearing, discussion, and possible action involving:
APPLICATION 2001-0088
APPLICANT: KEIGHRAN, CORNELIUS
PARCEL NO.: 3525 057
PARCEL ADDRESS: 0479 0000 10TH ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $1,450,000.00 APPLICANT’S OPINION: $1,000,000.00
TAXABLE YEAR: 2001
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
9) Hearing, discussion, and possible action involving:
APPLICATION 2001-0188
APPLICANT: BOEHLKE, ROBERT
PARCEL NO.: 2001650506
PARCEL ADDRESS: 00000000 00000000 , E080
TOPIC: Other
CURRENT ASSESSMENT: $19,000.00 APPLICANT’S OPINION: $8,000.00
TAXABLE YEAR: 2001
APPEAL TYPE: Personal Property
ROLL TYPE: REGULAR
March 28, 2002 To March 28, 2002
1) Public comment* (For all items on the agenda, as well as items not on the agenda, but under the jurisdiction
2) Hearing, discussion, and possible action involving:
APPLICATION 2001-0090
APPLICANT: SHARPER IMAGE CORP.
PARCEL NO.: 2001208534
PARCEL ADDRESS: 00000650 00000000 DAVIS ST, 0000
TOPIC: Penalty Assessment
CURRENT ASSESSMENT: $3,677,697.00 APPLICANT’S OPINION: $3,677,697.00
TAXABLE YEAR: 2001
APPEAL TYPE: Personal Property
ROLL TYPE: REGULAR
3) Hearing, discussion, and possible action involving:
APPLICATION 2001-0230
APPLICANT: RAY CORPORATION
PARCEL NO.: 2001440091
PARCEL ADDRESS: 00000183 00000000 FREMONT ST, 0100
TOPIC: Base Year / Change in Ownership
CURRENT ASSESSMENT: $180,534.00 APPLICANT’S OPINION: $3,250,000.00
TAXABLE YEAR: 2001
APPEAL TYPE: Personal Property
ROLL TYPE: REGULAR
March 28, 2002 To March 28, 2002
4) Hearing, discussion, and possible action involving:
APPLICATION 2001-0258
APPLICANT: DISCOVERY CHANNEL STORE, INC. #3
PARCEL NO.: 2001400019
PARCEL ADDRESS: 00000004 00000000 EMBARCADERO CENTER , S014
TOPIC: Penalty Assessment
CURRENT ASSESSMENT: $733,266.00 APPLICANT’S OPINION: $733,266.00
TAXABLE YEAR: 2001
APPEAL TYPE: Personal Property
ROLL TYPE: REGULAR
5) Hearing, discussion, and possible action involving:
APPLICATION 2001-0259
APPLICANT: DISCOVERY CHANNEL STORE, INC. #3
PARCEL NO.: 2001400073
PARCEL ADDRESS: 00000101 00000000 04TH ST, 0100
TOPIC: Penalty Assessment
CURRENT ASSESSMENT: $8,388,758.00 APPLICANT’S OPINION: $8,388,758.00
TAXABLE YEAR: 2001
APPEAL TYPE: Personal Property
ROLL TYPE: REGULAR
6) Hearing, discussion, and possible action involving:
APPLICATION 2001-0265
APPLICANT: DISCOVERY STORES, INC. #272
PARCEL NO.: 2001401154
PARCEL ADDRESS: 00003251 00000000 20TH AVE,
TOPIC: Penalty Assessment
CURRENT ASSESSMENT: $28,193.00 APPLICANT’S OPINION: $0.00
TAXABLE YEAR: 2001
APPEAL TYPE: Personal Property
ROLL TYPE: REGULAR
7) Hearing, discussion, and possible action involving:
APPLICATION 2001-0287
APPLICANT: LEMBI, FRANK
PARCEL NO.: 1413 047
PARCEL ADDRESS: 0266 21ST AVE,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $2,234,250.00 APPLICANT’S OPINION: $2,100,000.00
TAXABLE YEAR: 2001
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
March 28, 2002 To March 28, 2002
8) Hearing, discussion, and possible action involving:
APPLICATION 2001-0293
APPLICANT: TAC HOLDINGS LLC
PARCEL NO.: 6768 001
PARCEL ADDRESS: 0010 MONTEREY BLVD,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $1,020,200.00 APPLICANT’S OPINION: $850,000.00
TAXABLE YEAR: 2001
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
9) Hearing, discussion, and possible action involving:
APPLICATION 2001-0297
APPLICANT: LOVETT, DELORES
PARCEL NO.: 1188 001
PARCEL ADDRESS: 0017 0000 ASHBURY ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $1,350,590.00 APPLICANT’S OPINION: $1,000,000.00
TAXABLE YEAR: 2001
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
10) Hearing, discussion, and possible action involving:
APPLICATION 2001-0988
APPLICANT: VRIHEAS, NICHOLAS
PARCEL NO.: 3206 003
PARCEL ADDRESS: 4610 MISSION ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $2,575,500.00 APPLICANT’S OPINION: $2,700,000.00
TAXABLE YEAR: 2001
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
11) Hearing, discussion, and possible action involving:
APPLICATION 2001-0989
APPLICANT: VRIHEAS, NICHOLAS
PARCEL NO.: 3206 029
PARCEL ADDRESS: 4610 MISSION ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $255,000.00 APPLICANT’S OPINION: $0.00
TAXABLE YEAR: 2001
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
March 28, 2002 To March 28, 2002
12) Hearing, discussion, and possible action involving:
APPLICATION 2001-0990
APPLICANT: VRIHEAS, NICHOLAS
PARCEL NO.: 3206 030
PARCEL ADDRESS: 4610 0000 MISSION ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $515,100.00 APPLICANT’S OPINION: $0.00
TAXABLE YEAR: 2001
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
KNOW YOUR RIGHTS UNDER THE SUNSHINE ORDINANCE
Government’s duty is to serve the public, reaching it’s decision in full view of the public. Commissions, boards, councils and
other agencies of the City and County exist to conduct the people’s business. This ordinance assures that deliberations are
conducted before the people and the City operations are open to the people’s review.
For more information on your rights under the Sunshine Ordinance (Chapter 67 of the San Francisco Administrative Code)
or to report a violation of the ordinance, contact Donna Hall by mail to Administrator, Sunshine Ordinance Task Force, 1 Dr.
Carlton B. Goodlett Place, Room 409, San Francisco, CA 94102-4689; by phone at 415.554.7724, by fax at 415.554.7854,
or by e-mail at Donna_Hall@ci.sf.ca.us.
Citizens interested in obtaining a free copy of the Sunshine Ordinance can request a copy from Ms. Hall or by printing
Chapter 67 of the San Francisco Administrative Code on the Internet, at http://sfbos.org/sunshine
Lobbyist Registration and Reporting Requirements
Individuals and entities that influence or attempt to influence local legislative or administrative action may be required by the
San Francisco Lobbyist Ordinance [SF Campaign & Governmental Conduct Code § 2.100] to register and report lobbying
activity. For more information about the Lobbyist Ordinance, please contact the San Francisco Ethics Commission at 30
Van Ness Avenue, Suite 3900, San Francisco, CA 94102; telephone (415) 581-2300; fax (415) 581-2317; Web Site
www.sfgov.org/ethics.
* Public comment will be taken on every item on the agenda.