YOLO COUNTY
ASSESSMENT APPEALS BOARD

October 23, 2019

MINUTES

 
The Yolo County Assessment Appeals Board met on the 23rd day of October, 2019, starting at 9:00 a.m. in regular session in the Board of Supervisors' Chambers in the Erwin W. Meier Administration Building, Woodland, California.
Present: John Lynch; Lawrence Hoppin; Alan Flory
Staff Present: Charles Mack, Special County Counsel
George Galang, Chief Deputy Assessor
Julie Dachtler, Clerk
             
9:00 A.M. CALL TO ORDER
             
   1. Minute Order No. 19-75: Approved agenda as submitted.

MOTION: Lynch. SECONDED: Flory. AYES: Flory, Hoppin, Lynch.
             
   2. Public Comment: Opportunity for members of the public to address the Assessment Appeals Board on subjects not otherwise on the agenda relating to the Yolo County Assessment Appeals Board. The Board reserves the right to impose a reasonable limit on time afforded to any topic or to any individual speaker.

There was no public comment.
             
AGENDA
             
   3. Minute Order No. 19-76: Approved the minutes of September 25, 2019.

MOTION: Flory. SECONDED: Lynch. AYES: Flory, Hoppin, Lynch.  
             
   4. Minute Order No. 19-77: Approved withdrawals on the following Assessment Appeal Application(s):
  1. Application No. 17-102 - A. Teichert & Son, Inc.
  2. Application No. 17-103 - Teichert Land Co.
  3. Application Nos. 17-110 and 17-111 - West Capitol Shopping Center LLC - c/o Susan Rushakoff
  4. Application No. 17-112 - Cherin Fam Trust A - c/o Susan Rushakoff, Trustee
  5. Application No. 17-252 - CBS Telvision-KOVR-TV/KMAX-TV
  6. Application Nos. 18-26 and 18-27 - Shami Valley West, LLC
  7. Application No. 18-61 - Mary & Harris Liu/Liu Family 2006 Trust
MOTION: Lynch. SECONDED: Flory. AYES: Flory, Hoppin, Lynch.
             
   5. The Clerk swore in the Applicants, Chief Deputy Assessor George Galang, Principal Appraiser Patty Sanchez and Appraiser Andrew McCoy and Assessor Auditors Eileen Lee and Michelle Lee.
             
   6. Minute Order No. 19-78: Approved Extension of Time and continued the following Assessment Appeal Applications:
  1. From September 27, 2020 to December 31, 2021 and continued to December 11, 2019 at 9:00 a.m. for Assessment Appeal Application No. 18-25 filed by Tayjes M. & Tejalben T. Patel
  2. From October 9, 2020 to December 31, 2021 and continued to December 11, 2019 at 9:00 a.m. for Assessment Appeal Application No. 18-28 filed by Andrew S. Fox and Do Tromp
  3. From September 24, 2020 to December 31, 2021 and continued to January 22, 2020 at 9:00 a.m. for Assessment Appeal Application No. 18-24 filed by McCaffrey/Mccaffrey Roma Rockwell

MOTION: Flory. SECONDED: Lynch. AYES: Flory, Hoppin, Lynch.
             
   7. Minute Order No. 19-79: Continued the following Assessment Appeal Applications by mutual agreement to November 20, 2019 at 9:00 a.m.:
  1. Application No. 17-14 - Royale Energy, Inc. (Application expires 12/31/2020)
  2. Application No. 18-37 - Dolgen California, LLC (Dollar General) (Application expires 11/2/2020)
MOTION: Lynch. SECONDED: Flory. AYES: Flory, Hoppin, Lynch.
             
   8. Minute Order No. 19-80: Continued Assessment Appeal Application No. 18-109 filed by Kimber Goddard (Tee Goddard Rev Trust) to December 11, 2019 at 9:00 a.m. (Application expires 11/30/2020).

MOTION: Flory. SECONDED: Lynch. AYES: Flory, Hoppin, Lynch.
             
   9.
Considered Assessment Appeal Application No. 18-10 filed by Jennifer H. Kain. Christopher Kain appeared on behalf of his wife, Jennifer. The Applicant, Chief Deputy Assessor George Galang and Assessor Appraiser Andrew McCoy addressed the Board.

During the presentation the following exhibits were submitted:

Applicant's Exhibit 1 - Background Info and comps

Assessor's Exhibit A - Response to Application for reduction

After consideration the matter was taken under submission. Applicant was apprised he would be notified of the decision in 30 days.
             
   10. Considered Assessment Appeal Application No. 18-75 filed by Lucy Shen. Ms. Shen appeared. The Applicant, Chief Deputy Assessor George Galang, Principal Appraiser Patty Sanchez and Assessor Appraiser Andrew McCoy addressed the Board.

During the presentation the following exhibits were submitted:

Applicant's Exhibit 1 - Appraisal
Applicant's Exhibit 2 - Comps

Assessor's Exhibit A - Response to Application for reduction

After consideration the matter was taken under submission. Applicant was apprised she would be notified of the decision in 30 days.
             
   11. Considered Assessment Appeal Application No. 17-87 filed by Smart Growth Investors II LLC. Mr. Nick Carter, Agent and Chief Deputy Assessor George Galang addressed the Board. Mr. Carter made a request to the Board to amend Application No. 17-87 as follows:
  1. Change the box checked in Section 5, Type of Assessment Being Appealed, from Regular Assessment to Supplemental Assessment with date of notice 6/21/17, Roll Year 2017; and
  2. Change the box checked in Section 6, Reason for Filing Appeal (Facts) from Decline in Value (Box A) to New Construction (Box C) Base year value (2) with date of construction 7/21/16.

Minute Order No. 19-81: Approved amending Application No. 17-87 filed by Smart Growth Investors II LLC as follows:
  1. Changed the box checked in Section 5, Type of Assessment Being Appealed from Regular Assessment to Supplemental Assessment with date of notice 6/21/17, Roll Year 2017;
  2. Changed the box checked in Section 6, Reason for Filing Appeal (Facts) from Decline in Value (Box A) to New Construction (Box C) Base year value (2) with date of construction 7/21/16;
  3. Accepted the signed Extension of Time from November 29, 2019 to December 31, 2021 for Assessment Appeal Application No. 17-87 filed by Smart Growth Investors II LLC; and
  4. Continued the matter to November 20, 2019 at 9:00 a.m. on the hearing of valuation.

MOTION: Flory. SECONDED: Lynch. AYES: Flory, Hoppin, Lynch.
             
   12. Considered Assessment Appeal Application Nos. 17-117 filed by Dayton Hudson Corporation and 17-118 thru 17-120 filed by Target Corporation. Mark Miller, Agent, appeared and paid the deposit of $309 for Findings of Fact. The Agent, Chief Deputy Assessor George Galang and Auditor Appraiser Eileen Lee addressed the Board.

During the presentation the following exhibits were submitted:

Applicant's Exhibit 1 - Woodland Distribution Center - Location 555, Proposed Addback Analysis
Applicant's Exhibit 2 - Summary of Evidence - Target Corporation
Applicant's Exhibit 3 - Property Overview

Assessor's Exhibit A - Appeal Presentation - October 23, 2019
Assessor's Exhibit B - Estimating Economic Obsolescence
Assessor's Exhibit C - Lexology

After consideration the matter was taken under submission.
             
CLOSED SESSION
             
   13. Approve closed session minutes of September 25, 2019.
             
ADJOURNMENT
             
Next meeting scheduled for: November 20, 2019
 
______________________________
Patrick Scribner, Chairman
Assessment Appeals Board
______________________________
Julie Dachtler, Clerk
Assessment Appeals Board
 

    

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