July 15, 2002 Special, Joint Board Meeting
City & County of San Francisco
Assessment Appeals Board
Board 2
ARCHIVE of Previous Meetings
SPECIAL MEETING OF
THE ASSESSMENT APPEALS BOARD
JOINT MEETING OF
ASSESSMENT APPEALS BOARDS NO. 1 and 2
pursuant to
ADMINISTRATIVE CODE SECTION 2B.6
MONDAY, JULY 15, 2002
9:30 A.M.
CITY HALL, ROOM 406
1. Roll Call.
2. Selection of a Chairperson for the Joint Meeting.
3. Public Comment (for items on the agenda as well as items not on the agenda but under the jurisdiction of the Boards).
4. Update on legal issues that may affect the Assessment Appeals Board.
· Status on One Market Plaza law suit.
· Status on AB 934 - Trial De Novo.
· Orange County Superior Court decision regarding Proposition 13 and the ability to go back to the base year and factor forward the 2% to establish current "full cash" value of property. (Similar bill introduced in the state assembly, known as AB 1315.)
5. Training / presentation by the City Attorney’s office on the Sunshine Ordinance.
6. Review and Discussion of Amended R&T Code §1604 regarding the Application:
a) Review and discuss revisions made to the San Francisco County Application for Changed Assessment form for the 2002 filing period (attachment #1).
b) Review and discuss new time periods within which applications can be accepted as timely filed (attachment #2).
c) Review and discuss administrative process of applications that reflect both a Prop 8 and Base Year appeal on the same application form.
7. Review and Discussion of Amended R&T Code §1606 regarding initiating and responding to a formal Exchange of Information. (See attachment #3.)
a) Formal Exchange of Information must be initiated within 30 days before the commencement of the hearing, versus 20 days.
b) The other party must respond within 15 days prior to the hearing, versus 10.
c) Both parties are to ensure that the exchange of information is completed at least 10 days prior to the hearing.
8. Review and Discussion of Amended Property Rule 305.3 regarding Applications Filed under R&T Code §469 Audits. Provides detailed definitions for "Audits"; "Property subject to escape assessments"; "Results of an audit"; "Original assessments"; and "Property that has been previously equalized for the year in question". (See attachment #4.)
9. Administrative Report on Assessment Appeals Board pending caseload as of the close of the 2001 fiscal year (June 30, 2002). (See attachment #5.)
10. Administrative Report on the proposed 2002/2003 budget for the Assessment Appeals Board.
11. Public Comment (for items on the agenda as well as items not on the agenda but under the jurisdiction of the Boards).
12. Adjournment.