D R A F T YOLO COUNTY ASSESSMENT APPEALS BOARD February 27, 2013 MINUTES The Yolo County Assessment Appeals Board met on the 27th day of February, 2013, 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; Patrick Scribner; Robert Wirth Staff Present: Charles Mack, Special County Counsel Joel Butler, Assessor Deveron Ford, Chief Deputy Assessor Julie Dachtler, Clerk Lupita Ramirez, Deputy Clerk 9:00 A.M. CALL TO ORDER 1. Minute Order No. 13-16: Approved agenda as submitted. MOTION: Scribner. SECOND: Lynch. AYES: Wirth, Scribner, 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. 13-17: Approved the minutes of January 23, 2013.
4. Minute Order No. 13-18: Approved withdrawals on the following Application(s) for Changed Assessment: A. Application No. 10-182 MSHQ LLC B. Application Nos. 10-233 and 10-234 ASC Pacific, Inc. C. Application No. 10-206 A. Teichert & Son, Inc. D. Application No. A2011-00034 A. Teichert & Son, Inc. E. Application Nos. 12-194, 12-197 and 12-198 A. Teichert & Son. Inc. F. Application No. A2011-00331 SA California Group Inc. G. Application Nos. A2011-00535 and A2011-00536 Steven Brake H. Application No. A2011-00546 West Davis Associates I. Application No. A2011-00551 IKEA Property, Inc. J. Application No. 12-06 Christine Ishii K. Application No. 12-111 Salwinder & Kulwinder Singh L. Application No. 12-161 Darsham S. & Charanjit K. Mundy M. Application No. 12-474 Buzz Oates Group 5. Minute Order No. 13-19: Approved stipulation on the following Application(s) for Changed Assessment: A. Application Nos. 10-181 and 10-183 MSHQ LLC B. Application No. S2011-00005 Michael Mello C. Application No. A2011-00005 Katherine Van Diest D. Application Nos. 10-205 A. Teichert & Son, Inc E. Application Nos. A2011-00035 and A2011-00036 A. Teichert & Son, Inc. F. Application Nos. 12-191 thru 12-193, 12-195 and 12-196 A. Teichert & Son, Inc. G. Application No. A2011-00149 Kirkwood Village Assoc. DBA University Village Et Al H. Application No. 12-20 Gennadiy and Vera Jidkov I. Application No. 12-160 Irene P. Sharp J. Application No. 12-186 Robert & Vertis McBride K. Application No. 12-230 Paul Hensley L. Application No. 12-239 Richard E. Mocerin Jr. M. Application No. 12-274 Affymetrix, Inc. 6. Minute Order No. 13-20: Approved corrected stipulation on the following Application(s) for Changed Assessment approved at the January 23, 2013 hearing: A. Application Nos. 10-382 and A2011-00585 Cemex Construction Materials Pacific, LLC a/k/a RMC Pacific Materials Inc.
7. The Clerk swore in the Applicants, Assessor Joel Butler, Chief Deputy Assessor Deveron Ford, Assessor Appraisers Patty Sanchez, George Galang, Catherine Campos, David Schwenger, Debbie Donaldson and Audit Appraisers Tim Lee and Sou Xiang. 8. Minute Order No. 13-21: Approved Extension of Time on the following Applications for Changed Assessment: A. From August 4, 2013 to August 4, 2015 for Changed Assessment Nos. S2009-00001 thru S2009-00003; A2010-00002 thru A2010-00004 filed by Cherin Family Trust A c/o Susan Rushakoff, Trustee 9. Minute Order No. 13-22: Approved the Extension of Time on the following Applications for Changed Assessment: A. From September 22, 2013 to September 22, 2015 for Changed Assessment Nos. A2011-00081 thru A2011-00083 filed by Cherin Family Trust A c/o Susan Rushakoff, Trustee 10. Minute Order No. 13-23: Approved the Extension of Time and continued the following Applications for Changed Assessment: A. From October 27, 2013 to indefinitely and continued to March 27, 2013 at 9:00 a.m. for Application for Changed Assessment No. S2011-00002 filed by Phillip A. Talbert B. From August 31, 2013 to indefinitely and continued to April 24, 2013 at 9:00 a.m. for Application for Changed Assessment No. A2011-00038 filed by UA 393 B Holdings LLC C. From March 31, 2013 to May 31, 2013 and continued to April 24, 2013 at 9:00 a.m. for Application for Changed Assessment Nos. 10-538 thru 10-551 filed by Russell Ranch Development Inc. D. From November 26, 2014 to December 31, 2014 and continued to April 24, 2013 at 9:00 a.m. for Application for Changed Assessment No. 12-306 filed by Shelley Towler E. From November 23, 2013 to December 31, 2014 and continued to April 24, 2013 at 9:00 a.m. for Application for Changed Assessment No. A2011-00297 filed by Blue Bell Enterprises LLC F. From March 31, 2013 to May 31, 2013 and continued to May 22, 2013 at 9:00 a.m. for Application for Changed Assessment Nos. 10-535 thru 10-537 filed by Turn of the Century, LLC
G. From August 11, 2013 to December 31, 2015 and continued to July 24, 2013 at 9:00 a.m. for Application for Changed Assessment No. A2011-00016 filed by Pamela Marvel H. From September 15, 2013 to December 31, 2014 and continued to August 28, 2013 at 9:00 a.m. for Application for Changed Assessment Nos. A2011-00065, A2011-00071 thru A2011-00073 filed by Harsch Investment Prop. LLC I. From December 5, 2013 to December 31, 2014 and continued to August 28, 2013 at 9:00 a.m. for Application for Changed Assessment No. A2011-00542 filed by Richie Bros. Auctioneers J. From December 1, 2013 to December 31, 2014 and continued to September 25, 2013 at 9:00 a.m. for Application for Changed Assessment No. A2011-00442 filed by American Automobile Association of Northern California, Nevada and Utah K. From December 5, 2013 to December 31, 2014 and continued to October 16, 2013 at 9:00 a.m. for Application for Changed Assessment No. A2011-00544 filed by Tesoro Sierra Properties LLC 11. Minute Order No. 13-24: Continued the following Applications for Changed Assessment: A. Application No. 12-107 Paul E. Galea to March 27, 2013 at 9:00 a.m. B. Application Nos. 09-710 thru 09-712 Russell Ranch Development, Inc. to April 24, 2013 at 9:00 a.m. (Applications expire 6/30/13) C. Application Nos. 09-742 thru 09-755 Russell Ranch Development, Inc. to April 24, 2013 at 9:00 a.m. (Applications expire 6/30/13) D. Application Nos. 09-713 thru 09-715 Turn of the Century LLC to April 24, 2013 at 9:00 a.m. (Applications expire 6/30/13) E. Application No. 12-09 Ahmed Modabber to May 22, 2013 at 9:00 a.m. MOTION: Scribner. SECOND: Lynch. AYES: Wirth, Scribner, Lynch. 12. Minute Order No. 13-25: Denied the following Application for Changed Assessment as invalid, due to the fact the applicant requested appeal not be processed and the filing fee was returned: A. Application No. S2011-00004 filed by Celia Jaime MOTION: Lynch. SECOND: Scribner. AYES: Wirth, Scribner, Lynch. 13. Minute Order No. 13-26: Denied the following Application for Changed Assessment
on Timeliness, as no request for hearing received: A. Application No. 12-270 filed by Michael Schivo & Dana Vierra 14. Minute Order No. 13-27: Denied the following Application for Changed Assessment on Timeliness: A. Application No. 12-235 Randhir S. Dhanjal MOTION: Scribner. SECOND: Lynch. AYES: Wirth, Scribner, Lynch. 15. Minute Order No. 13-28: Denied the following Applications for Changed Assessment for lack of appearance by the applicants, who were duly notified of the hearing: A. Application No. A2011-00242 Duke C. Nicholls B. Application No. A2011-00583 Faraz A. Saeed C. Application No. 12-22 Timothy Rittgers D. Application No. 12-169 Stephen Ira Abramowitz 16. Considered Application for Changed Assessment Nos. A2011-00382 thru A2011-00388, filed by Thomas Ferro. Mr. Ferro and Mr. Ferro's Agent, Tom Barth, appeared. The Applicant, Agent, Chief Deputy Assessor Deveron Ford and Assessor Appraiser David Schwenger addressed the Board. During the presentation the following exhibits were submitted: Applicant's Exhibit 1 - Excerpt from Chapter 2, Assessors Handbook 521 Applicant's Exhibit 2 - Chapter 3, Assessors Handbook 521 Applicant's Exhibit 3 - Table Applicant's Exhibit 4-2010 Expense Table Applicant's Exhibit 5-2011 Expense Table Applicant's Exhibit 6-2011 Expense Table, page 2 Applicant's Exhibit 7 - Letter to Mr. Ferro from UCD, Agriculture and Natural Resources Applicant's Exhibit 8 - Pictures of property 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 by mail. 17. Minute Order No. 13-29: Denied the following Application for Changed Assessment for lack of appearance by the applicant, who was duly notified of the hearing:
A. Application No. S2011-00008 Kevin A. Terry 18. Considered Application for Changed Assessment No. A2011-00066, filed by Dan Dougherty. Mr. Dougherty appeared. The Applicant, Chief Deputy Assessor Deveron Ford addressed the Board. The Assessor noted for the record that their office made several attempts to contact the applicant for pertinent information relating to the value of his property, to which the applicant has not produced the requested data to their office. The Chief Deputy Assessor offered to continue to April 24, 2013 without a waiver if the applicant provided the data requested, to which he said he would be willing to do. After further discussion, the following motion was made: Minute Order No. 13-30: Continued Application for Changed Assessment No. A2011-00066, filed by Dan Dougherty to April 24, 2013 at 9:00 a.m. 19. Considered Application for Changed Assessment Nos. 10-286 thru 10-293, filed by A. Teicher & Son. Agents Joseph A. Vinatieri, Richard Lane and Amber Macy appeared. The Clerk swore in John Cassidy, Controller. The Agents, Assessor Joel Butler, Chief Deputy Assessor Deveron Ford and Assessor Auditor Tim Lee addressed the Board. During the presentation the following exhibits were submitted: Applicant's Exhibit 1 - Assessment Appeals Manual Chapter 7 Applicant's Exhibit 2 - Notices of Proposed Escape Assessment - Esparto and Woodland plants Applicant's Exhibit 3 - Business Assessment Factors Applicant's Exhibit 4 - Information about Depreciation Applicant's Exhibit 5 - Business Factors from Assessor's webpage Applicant's Exhibit 6 - List of equipment Applicant's Exhibit 7 - Assessors' Handbook Section 504 - Assessment of Personal Property and Fixtures Applicant's Exhibit 8 - Richard N. Lane's resume Applicant's Exhibit 9 - Dr. Lane's Valuation of Sand and Gravel Machinery & Equipment Applicant's Exhibit 10 - Sample of Assets Applicant's Exhibit 11 - Values by plant per year Assessor s Exhibit A Response to Application for reduction Assessor s Exhibit B - Notice of proposed Escape Assessment 2004 to 2007 Lien Dates - Esparto Assessor s Exhibit C - Notice of Proposed Escape Assessment 2008 to 2011 Lien Dates - Esparto Assessor s Exhibit D - Notice of Proposed Escape Assessment 2004 to 2007 Lien Dates - Woodland Assessor s Exhibit E - Audit Report - Woodland
Assessor s Exhibit F - Stipulation for App. Nos. 10-205, A2011-00035, A2011-00036, 12-191 thru 12-193, 12-195 and 12-196 Assessor s Exhibit G - Teichert Esparto Plant equipment list Assessor s Exhibit H - Teichert Woodland Plan equipment list Assessor s Exhibit I - Assessor's Handbook Section 582 - Derivation of Equipment Percent Good Factors Assessor s Exhibit J - Assessor's Handbook Section 581 - Equipment and Fixtures Index Assessor s Exhibit K - Appendix I: Lifing Studies Assessor s Exhibit L - Chapters 1, 2 and 3 from the Assessor's Handbook Section 582 Assessor s Exhibit M - R-3 Survivor Curve Graph Assessor s Exhibit N - Machinery and Equipment Percent Good Factors Assessor s Exhibit O - Expected Remaining Life and Condition Percent Factors Report Assessor s Exhibit P - Yolo County Gravel Plant Equipment List - Esparto and Woodland Plants After consideration the matter was taken under submission. Applicant was apprised they would be notified of the decision in 30 days. 20. Minute Order No. 13-31: Approved the following adjustment to the 2013 Assessment Appeal s calendar: A. Changed the October 23, 2013 meeting to October 16, 2013 ADJOURNMENT Next meeting scheduled for: March 27, 2013. Julie Dachtler, Clerk Assessment Appeals Board John Lynch, Chairman Assessment Appeals Board