October 23, 2000
ASSESSMENT APPEALS
BOARD
City Hall, Room 405
1 Dr. Carlton B. Goodlett Place
San Francisco CA., 94102-4697
Phone (415) 554-6778
FAX (415) 554-6775
TDD (415) 554-5227
E-MAIL: AAB@ci.sf.ca.us
AGENDA/NOTICE OF ASSESSMENT APPEALS BOARD No.
3 HEARING
ROOM 406,
1 DR. CARLTON B. GOODLETT PLACE, CITY HALL
Monday, October 23, 2000
9:30 a.m.
Under the California Constitution and applicable
statutes, hearings of Assessment Appeals Boards 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 properly admitted into
evidence in compliance with the Revenue and Taxation Code and of 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 my 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.
1) Public Comment
2) Hearing, discussion, and possible action involving:
APPLICATION92-0937
APPLICANT: ONE MARKET PLAZA
PARCEL ADDRESS: 1 MARKET PLAZA
CURRENT ASSESSMENT: $290,000,000 - APPLICANT’S
OPINION: $104,629,922
TAXABLE YEAR: 86/87
3) Hearing, discussion, and possible action involving:
APPLICATION92-0938
APPLICANT: ONE MARKET PLAZA
PARCEL ADDRESS: 1 MARKET PLAZA
CURRENT ASSESSMENT: $255,344,503 - APPLICANT’S
OPINION: $106,722,520
TAXABLE YEAR: 87/88
4) Hearing, discussion, and possible action involving:
APPLICATION92-0939
APPLICANT: ONE MARKET PLAZA
PARCEL ADDRESS: 1 MARKET PLAZA
CURRENT ASSESSMENT: $290,000,000 - APPLICANT’S
OPINION: $106,722,520
TAXABLE YEAR: 87/88
AGENDA/NOTICE OF ASSESSMENT APPEALS
BOARD No. 3 HEARING (con’t)
ROOM 406, 1 DR. CARLTON B. GOODLETT
PLACE, CITY HALL
Monday,
October 23, 2000
9:30 a.m.
5) Hearing, discussion, and possible action
involving:
APPLICATION92-0940
APPLICANT: ONE MARKET PLAZA
PARCEL ADDRESS: 1 MARKET PLAZA
CURRENT ASSESSMENT: $278,565,697 - APPLICANT’S
OPINION: $108,856,969
TAXABLE YEAR: 88/89
6) Hearing, discussion, and possible action involving:
APPLICATION92-0941
APPLICANT: ONE MARKET PLAZA
PARCEL ADDRESS: 1 MARKET PLAZA
CURRENT ASSESSMENT: $295,800,000 - APPLICANT’S
OPINION: $108,856,969
TAXABLE YEAR: 88/89
7) Hearing, discussion, and possible action involving:
APPLICATION92-0942
APPLICANT: ONE MARKET PLAZA
PARCEL ADDRESS: 1 MARKET PLAZA
CURRENT ASSESSMENT: $284,137,010 - APPLICANT’S
OPINION: $111,034,107
TAXABLE YEAR: 89/90
8) Hearing, discussion, and possible action involving:
APPLICATION92-0943
APPLICANT: ONE MARKET PLAZA
PARCEL ADDRESS: 1 MARKET PLAZA
CURRENT ASSESSMENT: $301,716,000 - APPLICANT’S
OPINION: $111,034,107
TAXABLE YEAR: 89/90
9) Hearing, discussion, and possible action involving:
APPLICATION92-0944
APPLICANT: ONE MARKET PLAZA
PARCEL ADDRESS: 1 MARKET PLAZA
CURRENT ASSESSMENT: $289,819,750 - APPLICANT’S
OPINION: $113,254,788
TAXABLE YEAR: 90/91
10) Hearing, discussion, and possible action involving:
APPLICATION92-0945
APPLICANT: ONE MARKET PLAZA
PARCEL ADDRESS: 1 MARKET PLAZA
CURRENT ASSESSMENT: $307,750,320 - APPLICANT’S
OPINION: $113,254,788
TAXABLE YEAR: 90/91
AGENDA/NOTICE OF ASSESSMENT APPEALS
BOARD No. 3 HEARING (con’t)
ROOM 406, 1 DR. CARLTON B. GOODLETT
PLACE, CITY HALL
Monday,
October 23, 2000
9:30 a.m.
11) Hearing, discussion, and possible action involving:
APPLICATION92-0946
APPLICANT: ONE MARKET PLAZA
PARCEL ADDRESS: 1 MARKET PLAZA
CURRENT ASSESSMENT: $317,464,157 - APPLICANT’S
OPINION: $115,519,882
TAXABLE YEAR: 91/92
12) Hearing, discussion, and possible action involving:
APPLICATION92-0947
APPLICANT: ONE MARKET PLAZA
PARCEL ADDRESS: 1 MARKET PLAZA
CURRENT ASSESSMENT: $313,905,326 - APPLICANT’S
OPINION: $115,519,882
TAXABLE YEAR: 91/92
13) Hearing, discussion, and possible action
involving:
APPLICATION92-0948
APPLICANT: ONE MARKET PLAZA
PARCEL ADDRESS: 1 MARKET PLAZA
CURRENT ASSESSMENT: $323,813,440 - APPLICANT’S
OPINION: $117,830,278
TAXABLE YEAR: 92/93
14) Hearing, discussion, and possible action involving:
APPLICATION92-0949
APPLICANT: ONE MARKET PLAZA
PARCEL ADDRESS: 1 MARKET PLAZA
CURRENT ASSESSMENT: $320,183,432 - APPLICANT’S
OPINION: $117,830,278
TAXABLE YEAR: 92/93
15) Hearing, discussion, and possible action involving:
APPLICATION92-0950
APPLICANT: THE EQUITABLE LIFE ASSURANCE SOCIETY
PARCEL ADDRESS: 1 MARKET PLAZA
CURRENT ASSESSMENT: $290,000,000 - APPLICANT’S
OPINION: $104,629,922
TAXABLE YEAR: 86/87
16) Hearing, discussion, and possible action involving:
APPLICATION92-0951
APPLICANT: THE EQUITABLE LIFE ASSURANCE SOCIETY
PARCEL ADDRESS: 1 MARKET PLAZA
CURRENT ASSESSMENT: $255,344,503 - APPLICANT’S
OPINION: $106,722,520
TAXABLE YEAR: 87/88
AGENDA/NOTICE OF ASSESSMENT APPEALS
BOARD No. 3 HEARING (con’t)
ROOM 406, 1 DR. CARLTON B. GOODLETT
PLACE, CITY HALL
Monday,
October 23, 2000
9:30 a.m.
17) Hearing, discussion, and possible action involving:
APPLICATION92-0952
APPLICANT: THE EQUITABLE LIFE ASSURANCE SOCIETY
PARCEL ADDRESS: 1 MARKET PLAZA
CURRENT ASSESSMENT: $290,000,000 - APPLICANT’S
OPINION: $106,722,520
TAXABLE YEAR: 87/88
18) Hearing, discussion, and possible action involving:
APPLICATION92-0953
APPLICANT: THE EQUITABLE LIFE ASSURANCE SOCIETY
PARCEL ADDRESS: 1 MARKET PLAZA
CURRENT ASSESSMENT: $278,565,697 - APPLICANT’S
OPINION: $108,856,969
TAXABLE YEAR: 88/89
19) Hearing, discussion, and possible action involving:
APPLICATION92-0954
APPLICANT: THE EQUITABLE LIFE ASSURANCE SOCIETY
PARCEL ADDRESS: 1 MARKET PLAZA
CURRENT ASSESSMENT: $294,137,010 - APPLICANT’S
OPINION: $111,034,107
TAXABLE YEAR: 89/90
20) Hearing, discussion, and possible action involving:
APPLICATION92-0955
APPLICANT: THE EQUITABLE LIFE ASSURANCE SOCIETY
PARCEL ADDRESS: 1 MARKET PLAZA
CURRENT ASSESSMENT: $301,716,000 - APPLICANT’S
OPINION: $111,034,107
TAXABLE YEAR: 89/90
21) Hearing, discussion, and possible action involving:
APPLICATION92-0956
APPLICANT: THE EQUITABLE LIFE ASSURANCE SOCIETY
PARCEL ADDRESS: 1 MARKET PLAZA
CURRENT ASSESSMENT: $307,750,320 - APPLICANT’S
OPINION: $113,254,788
TAXABLE YEAR: 90/91
22) Hearing, discussion, and possible action involving:
APPLICATION92-0957
APPLICANT: THE EQUITABLE LIFE ASSURANCE SOCIETY
PARCEL ADDRESS: 1 MARKET PLAZA
CURRENT ASSESSMENT: $289,819,750 - APPLICANT’S
OPINION: $113,254,788
TAXABLE YEAR: 90/91
AGENDA/NOTICE OF ASSESSMENT APPEALS
BOARD No. 3 HEARING (con’t)
ROOM 406, 1 DR. CARLTON B. GOODLETT
PLACE, CITY HALL
Monday,
October 23, 2000
9:30 a.m.
23) Hearing, discussion, and possible action involving:
APPLICATION92-0958
APPLICANT: THE EQUITABLE LIFE ASSURANCE SOCIETY
PARCEL ADDRESS: 1 MARKET PLAZA
CURRENT ASSESSMENT: $317,464,157 - APPLICANT’S
OPINION: $115,519,882
TAXABLE YEAR: 91/92
24) Hearing, discussion, and possible action involving:
APPLICATION92-0959
APPLICANT: THE EQUITABLE LIFE ASSURANCE SOCIETY
PARCEL ADDRESS: 1 MARKET PLAZA
CURRENT ASSESSMENT: $313,905,326 - APPLICANT’S
OPINION: $115,519,882
TAXABLE YEAR: 91/92
25) Hearing, discussion, and possible action involving:
APPLICATION92-0960
APPLICANT: THE EQUITABLE LIFE ASSURANCE SOCIETY
PARCEL ADDRESS: 1 MARKET PLAZA
CURRENT ASSESSMENT: $323,813,440 - APPLICANT’S
OPINION: $117,830,278
TAXABLE YEAR: 92/93
26) Hearing, discussion, and possible action involving:
APPLICATION92-0961
APPLICANT: THE EQUITABLE LIFE ASSURANCE SOCIETY
PARCEL ADDRESS: 1 MARKET PLAZA
CURRENT ASSESSMENT: $320,183,432 - APPLICANT’S
OPINION: $117,830,278
TAXABLE YEAR: 92/93
27) Hearing, discussion, and possible action involving:
APPLICATION92-0962
APPLICANT: THE EQUITABLE LIFE ASSURANCE SOCIETY
PARCEL ADDRESS: 1 MARKET PLAZA
CURRENT ASSESSMENT: $295,800,000 - APPLICANT’S
OPINION: $108,856,969
TAXABLE YEAR: 88/89
28) Hearing, discussion, and possible action involving:
APPLICATION93-5268
APPLICANT: THE EQUITABLE LIFE ASSURANCE SOCIETY
OF THE UNITED
PARCEL ADDRESS: 1 MARKET PLAZA
CURRENT ASSESSMENT: $326,587,099 - APPLICANT’S
OPINION: $190,000,000
TAXABLE YEAR: 93/94
AGENDA/NOTICE OF ASSESSMENT APPEALS
BOARD No. 3 HEARING (con’t)
ROOM 406, 1 DR. CARLTON B. GOODLETT
PLACE, CITY HALL
Monday,
October 23, 2000
9:30 a.m.
29) Hearing, discussion, and possible action involving:
APPLICATION93-6768
APPLICANT: ONE MARKET PLAZA - CB COMMERCIAL
PARCEL ADDRESS: 1 MARKET ST.
TOPIC: OTHER: Explanation to be submitted.
CURRENT ASSESSMENT: $4,042,042 - APPLICANT’S
OPINION: $120,186,884
TAXABLE YEAR: 93/94
30) Hearing, discussion, and possible action involving:
APPLICATION94-1487
APPLICANT: THE EQUITABLE LIFE ASSURANCE SOCIETY
OF THE U. S.
PARCEL ADDRESS: 75 HOWARD ST.
TOPIC: BASE YEAR: the assessor’s base year and/or
base year value is incorrect.
CURRENT ASSESSMENT: $4,122,881 - APPLICANT’S
OPINION: $2,563,223
TAXABLE YEAR: 94/95
31) Hearing, discussion, and possible action involving:
APPLICATION94-1488
APPLICANT: THE EQUITABLE LIFE ASSURANCE SOCIETY
OF THE U. S.
PARCEL ADDRESS: 1 MARKET PLAZA
TOPIC: BASE YEAR: the assessor’s base year and/or
base year value is incorrect.
CURRENT ASSESSMENT: $333,118,840 - APPLICANT’S
OPINION: $204,336,776
TAXABLE YEAR: 94/95
32) Hearing, discussion, and possible action involving:
APPLICATION94-2329
APPLICANT: ONE MARKET PLAZA
PARCEL ADDRESS: 75 HOWARD ST.
TOPIC: OTHER: Explanation to be submitted.
CURRENT ASSESSMENT: $4,122,881 - APPLICANT’S
OPINION: $2,563,223
TAXABLE YEAR: 94/95
33) Hearing, discussion, and possible action involving:
APPLICATION94-2330
APPLICANT: ONE MARKET PLAZA
PARCEL ADDRESS: 1 MARKET ST.
TOPIC: OTHER: Explanation to be submitted.
CURRENT ASSESSMENT: $333,118,840 - APPLICANT’S
OPINION: $204,336,776
TAXABLE YEAR: 94/95
AGENDA/NOTICE OF ASSESSMENT APPEALS
BOARD No. 3 HEARING (con’t)
ROOM 406, 1 DR. CARLTON B. GOODLETT
PLACE, CITY HALL
Monday,
October 23, 2000
9:30 a.m.
34) Hearing, discussion, and possible action involving:
APPLICATION94-3207
APPLICANT: THE EQUITABLE LIFE ASSURANCE SOCIETY
OF U.S.
PARCEL ADDRESS: 1 MARKET PLAZA
TOPIC: BASE YEAR: the assessor’s base year and/or
base year value is incorrect.
CURRENT ASSESSMENT: $421,410,777 - APPLICANT’S
OPINION: $106,722,520
TAXABLE YEAR: 87/88
35) Hearing, discussion, and possible action involving:
APPLICATION94-3208
APPLICANT: THE EQUITABLE LIFE ASSURANCE SOCIETY
OF THE U.S.
PARCEL ADDRESS: 1 MARKET PLAZA
TOPIC: BASE YEAR: the assessor’s base year and/or
base year value is incorrect.
CURRENT ASSESSMENT: $429,338,994 - APPLICANT’S
OPINION: $108,856,969
TAXABLE YEAR: 88/89
36) Hearing, discussion, and possible action involving:
APPLICATION94-3209
APPLICANT: THE EQUITABLE LIFE ASSURANCE SOCIETY
OF THE U.S.
PARCEL ADDRESS: 1 MARKET PLAZA
TOPIC: BASE YEAR: the assessor’s base year and/or
base year value is incorrect.
CURRENT ASSESSMENT: $438,265,775 - APPLICANT’S
OPINION: $111,034,107
TAXABLE YEAR: 89/90
37) Hearing, discussion, and possible action involving:
APPLICATION94-3210
APPLICANT: THE EQUITABLE LIFE ASSURANCE SOCIETY
OF THE U.S.
PARCEL ADDRESS: 1 MARKET PLAZA
TOPIC: BASE YEAR: the assessor’s base year and/or
base year value is incorrect.
CURRENT ASSESSMENT: $421,191,091 - APPLICANT’S
OPINION: $113,254,788
TAXABLE YEAR: 90/91
38) Hearing, discussion, and possible action involving:
APPLICATION94-3211
APPLICANT: THE EQUITABLE LIFE ASSURANCE SOCIETY
OF THE U.S.
PARCEL ADDRESS: 1 MARKET PLAZA
TOPIC: BASE YEAR: the assessor’s base year and/or
base year value is incorrect.
CURRENT ASSESSMENT: $412,114,914 - APPLICANT’S
OPINION: $115,519,882
TAXABLE YEAR: 91/92
AGENDA/NOTICE OF ASSESSMENT APPEALS
BOARD No. 3 HEARING (con’t)
ROOM 406, 1 DR. CARLTON B. GOODLETT
PLACE, CITY HALL
Monday,
October 23, 2000
9:30 a.m.
39) Hearing, discussion, and possible action involving:
APPLICATION94-3212
APPLICANT: THE EQUITABLE LIFE ASSURANCE SOCIETY
OF THE U.S.
PARCEL ADDRESS: 1 MARKET PLAZA
TOPIC: BASE YEAR: the assessor’s base year and/or
base year value is incorrect.
CURRENT ASSESSMENT: $409,037,213 - APPLICANT’S
OPINION: $117,830,278
TAXABLE YEAR: 92/93
40) Hearing, discussion, and possible action involving:
APPLICATION94-3511
APPLICANT: THE EQUITABLE LIFE ASSURANCE SOCIETY
OF THE UNITED
PARCEL ADDRESS: 1 MARKET PLAZA
TOPIC: DECLINE IN VALUE: Assessor’s roll value
exceeds the market as of the lien date.
CURRENT ASSESSMENT: $421,410,777 - APPLICANT’S
OPINION: $104,629,922
TAXABLE YEAR: 86/87
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. The Sunshine 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 Clerk
of the Board of Supervisors,
#1 Dr. Carlton B. Goodlett Place, Room 244, by
phone at 415.554.7724, by fax at 415.554.5163, 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 free copy from Ms. Hall or by printing
Chapter 67 of the San Francisco Administrative Code on the Internet, at http://www.ci.sf.ca.us/bdsupvrs/sunshine.htm