April 25, 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.
April 25, 2002 To April 25, 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 2001-0355
APPLICANT: IXC BUSINESS SERVICES LLC
PARCEL NO.: 2001207050
PARCEL ADDRESS: 00000665 00000000 03RD ST,
TOPIC:
CURRENT ASSESSMENT: $6,836,604.00 APPLICANT’S OPINION: $1,000,000.00
TAXABLE YEAR: 2001
APPEAL TYPE: Personal Property
ROLL TYPE: REGULAR
3) Hearing, discussion, and possible action involving:
APPLICATION 2001-0356
APPLICANT: IXC BUSINESS SERVICES LLC
PARCEL NO.: 2001208164
PARCEL ADDRESS: 00000425 00000000 MARKET ST,
TOPIC:
CURRENT ASSESSMENT: $218,213.00 APPLICANT’S OPINION: $10,000.00
TAXABLE YEAR: 2001
APPEAL TYPE: Personal Property
ROLL TYPE: REGULAR
April 25, 2002 To April 25, 2002
4) Hearing, discussion, and possible action involving:
APPLICATION 2001-0424
APPLICANT: LITTLER- MENDELSON
PARCEL NO.: 2001200526
PARCEL ADDRESS: 00000650 00000000 CALIFORNIA ST, 2000
TOPIC:
CURRENT ASSESSMENT: $4,733,617.00 APPLICANT’S OPINION: $2,000,000.00
TAXABLE YEAR: 2001
APPEAL TYPE: Personal Property
ROLL TYPE: REGULAR
5) Hearing, discussion, and possible action involving:
APPLICATION 2001-0479
APPLICANT: L&L U.S.A. c/o CORNERSTONE REAL ESTATE ADVISORS, INC.
PARCEL NO.: 2001208633
PARCEL ADDRESS: 00000222 00000000 SANSOME ST, 0000
TOPIC: Decline in Value
CURRENT ASSESSMENT: $3,920,908.00 APPLICANT’S OPINION: $1,840,000.00
TAXABLE YEAR: 2001
APPEAL TYPE: Personal Property
ROLL TYPE: REGULAR
6) Hearing, discussion, and possible action involving:
APPLICATION 2001-0488
APPLICANT: WHOLE FOODS MARKET
PARCEL NO.: 2001204666
PARCEL ADDRESS: 00001765 00000000 CALIFORNIA ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $10,227,226.00 APPLICANT’S OPINION: $1,022,722.00
TAXABLE YEAR: 2001
APPEAL TYPE: Personal Property
ROLL TYPE: REGULAR
7) Hearing, discussion, and possible action involving:
APPLICATION 2001-0491
APPLICANT: KIESCHENBAUM, RUSSELL
PARCEL NO.: 5203 025
PARCEL ADDRESS: ,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $7,956,000.00 APPLICANT’S OPINION: $795,600.00
TAXABLE YEAR: 2001
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
April 25, 2002 To April 25, 2002
8) Hearing, discussion, and possible action involving:
APPLICATION 2001-0529
APPLICANT: NECA & PBTF CASTLEVIEW PROPS INC.
PARCEL NO.: 6959 031
PARCEL ADDRESS: 4950 MISSION ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $4,273,404.00 APPLICANT’S OPINION: $427,341.00
TAXABLE YEAR: 2001
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
9) Hearing, discussion, and possible action involving:
APPLICATION 2001-0567
APPLICANT: CHILJAN LIVING TRUST
PARCEL NO.: 2989b033
PARCEL ADDRESS: 0279 0000 W WEST PORTAL AVE,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $3,209,634.00 APPLICANT’S OPINION: $320,963.00
TAXABLE YEAR: 2001
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
10) Hearing, discussion, and possible action involving:
APPLICATION 2001-0632
APPLICANT: SIEGMUND WEINSTOCK FAM TRUST
PARCEL NO.: 1726 018
PARCEL ADDRESS: 2300 IRVING ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $962,494.00 APPLICANT’S OPINION: $304,362.00
TAXABLE YEAR: 2001
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
11) Hearing, discussion, and possible action involving:
APPLICATION 2001-0641
APPLICANT: SWINERTON, INC.
PARCEL NO.: 2001200813
PARCEL ADDRESS: 00000580 00000000 CALIFORNIA ST, 1200
TOPIC:
CURRENT ASSESSMENT: $1,387,888.00 APPLICANT’S OPINION: $650,000.00
TAXABLE YEAR: 2001
APPEAL TYPE: Personal Property
ROLL TYPE: REGULAR
April 25, 2002 To April 25, 2002
12) Hearing, discussion, and possible action involving:
APPLICATION 2001-0684
APPLICANT: TOTALITY CORPORATION
PARCEL NO.: 2001400978
PARCEL ADDRESS: 00000044 00000000 MONTGOMERY ST, 0500
TOPIC: Personal Property / Fixtures
CURRENT ASSESSMENT: $2,470,593.00 APPLICANT’S OPINION: $1,820,000.00
TAXABLE YEAR: 2001
APPEAL TYPE: Personal Property
ROLL TYPE: REGULAR
13) Hearing, discussion, and possible action involving:
APPLICATION 2001-0722
APPLICANT: SG COWEN SECURITIES CORP
PARCEL NO.: 2001204438
PARCEL ADDRESS: 00000004 00000000 EMBARCADERO CENTER , 1200
TOPIC:
CURRENT ASSESSMENT: $2,583,720.00 APPLICANT’S OPINION: $350,000.00
TAXABLE YEAR: 2001
APPEAL TYPE: Personal Property
ROLL TYPE: REGULAR
14) Hearing, discussion, and possible action involving:
APPLICATION 2001-0758
APPLICANT: BANAS, PAUL
PARCEL NO.: 1026 004
PARCEL ADDRESS: 2702 0000 CALIFORNIA ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $2,315,400.00 APPLICANT’S OPINION: $1,900,000.00
TAXABLE YEAR: 2001
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
April 25, 2002 To April 25, 2002
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.