YOLO COUNTY
ASSESSMENT APPEALS BOARD


July 28, 2021

MINUTES


 
The Yolo County Assessment Appeals Board met on the 28th day of July, 2021, 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: Patrick Scribner; Lawrence Hoppin; John Lynch
Staff Present: Charles Mack, Special County Counsel
George Galang, Chief Deputy Assessor
Patricia Sanchez, Principal Appraiser
Kyle Wicky, Senior Real Property Appraiser
Sandra Gomez Leon, Real Property Appraiser
Rene Jimenez, Appraiser
Lupita Ramirez, Deputy Clerk
             
9:00 A.M. CALL TO ORDER
             
   1. Consider approval of the agenda.
             
         

Minute Order No. 21-47: Approved agenda as submitted.

MOTION: Lynch.  SECONDED: Hoppin.  AYES: Hoppin, Lynch, Scribner.
 

             
   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.
 

             
CONSENT AGENDA
             
   3. Approve the minutes of the Assessment Appeals Board meeting of May 26, 2021.
             
         

Minute Order No. 21-48: Approved the minutes of the Assessment Appeals Board meeting of May 26, 2021.

MOVED: Hoppin.  SECONDED: Lynch.  AYES: Hoppin, Lynch, Scribner.
 

             
   4. Accept request for withdrawal on the following Assessment Appeal Application(s):
  1. Application Nos. 18-114 thru 18-117, 18-119 thru 18-125, 19-097 thru 19-100 and 19-102 thru 19-108 - Excel Riverpoint LLC
  2. Application Nos. 19-017 and 20-008 - R & A Associates
  3. Application Nos. 19-092 and 19-093 - Bt-OH LLC
  4. Application No. 19-147 - William O Adams
  5. Application Nos. 20-010 and 20-011 - Shami Valley West, LLC
  6. Application No. 20-017 - Wildhorse Golf Club, LLC
  7. Application Nos. 20-022 and 20-023 - Dignity Community Care
  8. Application No. 20-086 - William and Julia Mangino
             
         

Minute Order No. 21-49: Approved withdrawals.

MOTION: Lynch.  SECONDED: Hoppin.  AYES: Hoppin, Lynch, Scribner.
 

             
   5. Approve Extension of Time and request for continuance on the following Assessment Appeal Applications:
  1. From October 7, 2019 to December 31, 2022 and request for continuance to October 27, 2021 at 9:00 a.m. for Assessment Appeal Application No. 19-022 filed by Yara West Sacramento Terminal LLC
  2. From December 2, 2019 to December 31, 2022 and request for continuance to October 27, 2021 at 9:00 a.m. for Assessment Appeal Application No. 19-156 filed by Saladinos Inc
  3. From November 20, 2020 to December 31, 2022 and request for continuance to October 27, 2021 at 9:00 a.m. for Assessment Appeal Application Nos. 20-059 and 20-060 filed by Yara West Sacramento Terminal LLC
  4. From August 28, 2019 to December 31, 2022 and request for continuance to November 17, 2021 at 9:00 a.m. for Assessment Appeal Application No. 19-005 filed by 110 F Street LLC c/o Kipti Lala
  5. From December 31, 2021 to December 31, 2022 and request for continuance to November 17, 2021 at 9:00 a.m. for Assessment Appeal Application Nos. 16-25, 17-101 and 18-91 (Real Property Only) filed by Walgreen Company
  6. From November 13, 2021 to December 31, 2022 and request for continuance to November 17, 2021 at 9:00 a.m. for Assessment Appeal Application No. 19-044 (Real Property Only) filed by Walgreen Company
  7. From November 14, 2021 to Indefinitely and request for continuance to December 8, 2021 at 9:00 a.m. for Assessment Appeal Application No. 19-046 filed by Raley’s Family of Stores/Teel James E & Joyce Raley (Requesting Zoom hearing)
  8. From November 14, 2021 to Indefinitely and request for continuance to December 8, 2021 at 9:00 a.m. for Assessment Appeal Application Nos. 19-047 and 19-048 filed by Raley’s Family of Stores/Jensen Christopher N (Requesting Zoom hearing)
  9. From November 14, 2021 to Indefinitely and request for continuance to December 8, 2021 at 9:00 a.m. for Assessment Appeal Application Nos. 19-049 and 19-050 filed by Raley’s Family of Stores/Simmons Sharon May (Requesting Zoom hearing)
             
         

Minute Order No. 21-50: Approved Extension of Time and Continues.

MOTION: Hoppin.  SECONDED: Lynch.  AYES:  Hoppin, Lynch, Scribner.
 

             
   6. Continue the following Assessment Appeal Application(s):
  1. Application Nos. 18-050 thru 18-054 filed by River City Land Holding Company, LLC to October 27, 2021 at 9:00 a.m. (Applications expire 12/31/21) (1st request)

    Minute Order No. 21-51: Approved continuance request for Item 6A with the following directions and observations:
    1. Pursuant to the May 26, 2021 Closed Session Minute Order (Entry No. 2) Applicant is directed to submit the following documents to the Assessor's Office by October 8, 2021:
      1. Audited financial statements showing the cost of Real Property, Buildings, Improvements/Structures, Fixtures and Personal Property (Property, Plant, and Equipment) for both the original construction and additions or modifications thereafter, and
      2. Depreciation schedules showing the cost of each item of property comprising the original and additions or modifications thereafter supporting, detailing, and reconciling with the Property, Plant, and Equipment accounts stated on the audited financial statements required above, and
      3. Copies of all appraisals Applicant has obtained of the subject property within five years preceding January 1, 2018, or if none, the last preceding one.
    2. The Assessor's Office is directed to submit all documents received from the applicant along with their Response as requested in the May 26, 2021 Closed Session Minute Order on October 18, 2021. A copy of the Assessor’s Response submitted to the AAB shall also be submitted to the Applicant by the Assessor on October 18, 2021.
    3. The parties are directed to provide the documentation required by this Board and responses to it in such manner that the Board can determine whether actual costs and reasonable depreciation can be reconciled with the proposed stipulations.
    4. The purpose of the continued hearing ordered for October 27, 2021 at 9:00 a.m. is to review and consider further action, if any, as may be deemed appropriate by the AAB regarding the previously offered stipulations.
    5. A hearing based on the merits of the Applications is scheduled for November 17, 2021 at 9:00 a.m. to be held in the event that these matters are not resolved by then.
    6. This Board observes that Chuck Post, Attorney for the Applicant, was contacted via telephone and agreed to the schedule and hearing dates and indicated a willingness to extend the statute on these appeals if matters are not resolved. The Assessor's office also agreed to the schedule and hearing dates.

    MOTION: Hoppin. SECONDED: Lynch. AYES: Hoppin, Lynch, Scribner.

  2. Application No. 18-85 filed by Raley's Family of Stores/Teel James & Joyce Raley to December 8, 2021 at 9:00 a.m.(Application does not expire) (Requesting Zoom hearing)
  3. Application Nos. 18-86 thru 18-88 filed by Raley's Family of Stores to December 8, 2021 at 9:00 a.m. (Applications do not expire) (Requesting Zoom hearing)
  4. Application No. 19-119 filed by Home Depot USA Inc. to September 22, 2021 at 9:00 a.m. (Application expires 12/31/22) (Mutual Request)
             
         

Minute Order No. 21-52: Approved Continuances for Items 6B-6D.

MOTION: Hoppin.  SECONDED: Lynch.  AYES: Hoppin, Lynch, Scribner.
 

             
REGULAR AGENDA
             
   7. Administer Oath
             
         

The Clerk swore in Chief Deputy Assessor George Galang, Principal Appraiser Patricia Sanchez, Real Property Appraiser Sandra Gomez Leon and Appraiser Rene Jimenez.
 

             
   8. Approve Stipulation on the following Assessment Appeal Application(s):
  1. Application No. 19-148 - M & R Family Living Trust
  2. Application No. 19-149 - M & R
  3. Application No. 19-177 - Robert Lin
  4. Application No. 20-049 - Novozymes North America, Inc
  5. Application No. 20-110 - Schulba Family Enterprises, LP
             
         

Minute Order No. 21-53: Approved Stipulations.

MOTION: Lynch.  SECONDED: Hoppin.  AYES: Hoppin, Lynch, Scribner.
 

             
CLOSED SESSION
             
   9. Approve closed session minutes of May 26, 2021.
             
ADJOURNMENT
             
Next meeting scheduled for: August 25, 2021
 
______________________________
Patrick Scribner, Chairman
Assessment Appeals Board
______________________________
Lupita Ramirez, Deputy Clerk
Assessment Appeals Board
 

    

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