FINAL MINUTES MONTEREY COUNTY ASSESSMENT APPEALS BOARD FRIDAY, JANUARY 23, 2015 168 W. Alisal St., 1 st Floor, Salinas, CA 93901 9:00 A.M. 1. Roll Call: Russ Jeffries, Chair; Chris Daniel, Vice-Chair Glen Alder, Board Member Wendy Strimling, Deputy County Counsel, Board Counsel Iracema Lopez, Clerk to the 2. The Pledge of Allegiance was led by Chair Russ Jeffries. 3. Public Comment Period: There was no public comment. Member Daniel arrived to the meeting before the hearing on application A2012-00735. Therefore member Daniel was not present on items 4 through 48, except for 8 and 12, which were heard after item 48. Votes were 2-0 unless otherwise indicated. (Alder & Jeffries present) 4. Consent Calendar - Approve stipulations: Jeffries, the Board unanimously moved applications A2013-00270 (#23) and A2013-00305 (#34), to the stipulations item 4 on the agenda and added application A2013-00353 to the agenda. Jeffries, the Board unanimously removed applications A2013-00322 and A2013-00355 and postponed them to February 27, 2015. Jeffries, the Board unanimously approved stipulations, with the exception of Applications A2013-00322 and A2013-355, and including stipulations received after the posting of the agenda. A2012-00346 Cyster Point II, LLC / APN 011-012-005 A2013-00038 DF/Hilltop, LLC / APN 117-052-022
Agenda January 23, 2015-2 - A2013-00074 Robertson Family, LLC / APN 009-381-005 A2013-00078 Gustavus Taylor / APN 009-161-004 A2013-00109 SIMA Barnyard, LLC / APN 015-012-061 A2013-00116 Helen M. Hughes / APN 157-171-041 A2013-00138 Joseph Cardinale / APN 173-075-031 A2013-00153 Stephen B. Dwelle / APN 007-261-006 A2013-00156 Lisa Sue Lee / APN 008-213-007 A2013-00166 Walter D. Weidner / APN 010-301-003 A2013-00170 Barbara L. Santry / APN 239-091-080 A2013-00180 Signal Hill, LLC / APN 008-261-007 A2013-00198 Edelweiss Property SA / APN 007-072-026 A2013-00199 Edelweiss Property SA / APN 007-072-025 A2013-00202 Kent C. Smith / APN 007-121-016 A2013-00218 Eureka Group, LLC / APN 006-726-008 A2013-00219 Stephanie D. Mower / APN 010-071-016 A2013-00220 Black Interest Limited Partnership / APN 420-221-011 A2013-00222 Adriana Jacobs / APN 007-152-005 A2013-00228 Susan M. Wheelwright / APN 007-451-007 A2013-00243 Iftikhar Ahmed / APN 010-091-019 A2013-00255 Magna Plantare Development Group, Inc. / APN 003-471-014 A2013-00269 Susan L. Skidmore, Trustee of the Incline Trust 1990 / APN 157-171-076 A2013-00287 Hearst-Argyle Station, Inc. / APN 149-011-013 A2013-00294 Erich & Patricia E. Sand / APN 197-181-010 A2013-00310 Michael Boerlin / APN 015-012-058 A2013-00314 Big County, LP / APN 422-101-063 A2013-00320 Big County, LP / APN 422-101-066 A2013-00322 Big County, LP / APN 422-091-054 Removed A2013-00326 Big County, LP / APN 422-091-015 A2013-00327 Big County, LP / APN 422-091-014 A2013-00328 Big County, LP / APN 422-091-053 A2013-00329 Big County, LP / APN 422-091-056 A2013-00331 Big County, LP / APN 422-091-074 A2013-00333 Cosm, LLC / APN 117-271-010 A2013-00334 Cosm, LLC / APN 117-271-011 A2013-00339 Robert C. Ghest / APN 416-551-007 A2013-00345 Tacy Norton Gordon / APN 416-561-033 A2013-00355 The Schomac Group, Inc. / APN 239-102-013 Removed A2013-00362 Recreational Equipment, Inc. / APN 031-282-001 A2013-00387 Katherine O. Kim / APN 033-076-053 A2013-00419 Indian Creek, LLC / APN 197-061-055 A2013-00420 Indian Creek, LLC / APN 197-061-056 A2013-00421 Indian Creek, LLC / APN 197-061-057 A2013-00422 Indian Creek, LLC / APN 417-062-010 A2013-00451 Michael Azzopardi / APN 223-081-023 A2013-00629 Cynthia E. Pura, Trustee, 2001 Cynthia E. Pura Revocable Trust / APN 418-381-019 A2014-00165 Barbara L. Santry / APN 239-091-080
Agenda January 23, 2015-3 - A2014-00239 Hearst-Argyle Station, Inc. / APN 149-011-013 Stipulations Received after the Posting of the Agenda: A2013-00270 Judith A. Faulkner / APN 418-091-005 (#23) A2013-00305 Michael J.P. Kelly / APN 001-341-028 (#34) A2013-00353 Hossein Hatamkhany / APN 007-211-002 (to be added to the agenda) 5. Consent Calendar - Approve withdrawals: BOARD ACTION: Upon the motion of Member Jeffries, seconded by Member Alder, the Board unanimously moved applications A2013-00273 (#26), A2013-00277 (#28) and A2013-00423 (#42), to the withdrawals item 5 on the agenda and added application A2014-00117 to the agenda. Jeffries, the Board unanimously approved the stipulations, including withdrawals received after the posting of the agenda. A2013-00140 Scott G. Haislet / APN 010-076-020 A2013-00187 Lynne Palmeiro / APN 008-341-025 A2013-00223 The Paige Barry Arata Irrevocable Trust / APN 009-431-010 A2013-00252 Hal Lester / APN 420-171-004 A2013-00253 Nancy Ann Rosendin / APN 007-092-024 A2013-00254 Roy J. Shanker & Linda K. Gibson / APN 008-302-036 A2013-00263 Joseph & Elizabeth Conron / APN 008-162-017 A2013-00276 Foster Dairy Farms / APN 800-007-537 A2013-00376 Green Desert Oil, LLC / APN 253-331-019 A2013-00406 Save Mart Store #738 / APN 007-102-018 A2013-00427 Stephanie M. Ponti-Krivinko / APN 424-404-060 A2013-00437 Abbott Street Investments, LLC / APN 002-491-031 A2013-00443 Stratham Homes c/o Jack in the Box-Affect Party / APN 153-481-013 A2013-00540 Bella Cutino, Trustee of the Mangiapane Living Trust dated July 12, 1989 / APN 001-726-012 A2013-00541 Bella Cutino, Trustee of the Mangiapane Living Trust dated July 12,1989 / APN 001-726-012 A2014-00215 Vince C. Fratangelo / APN 002-164-021 Withdrawals Received after the Posting of the Agenda: A2013-00273 Bodega Latina Corporation dba El Super / APN 008-234-041 (#26) A2013-00277 Bruce J. Player / APN 008-592-023 (#28) A2013-00423 Mariposa Inn Associates / APN 001-652-019 (#42) A2014-00117 Jean Marie Fort / APN 161-073-002 (to be added to agenda) 6. Reconsider Denial for Lack of Appearance a. A2013-00458 Lew K. Borzini / APN 419-371-001 It was announced that Assessor s office and applicant had agreed to a stipulated value.
Agenda January 23, 2015-4 - BOARD ACTION: Upon the motion of Member Jeffries, seconded by Member Alder, the Board unanimously reinstated application A2013-00458 and directed the Clerk to notice the application for March 20, 2015. Request for Extension and Waiver b. A2013-00264 WENTE BROS, INC. / APN 419-201-001 c. A2013-00265 WENTE BROS, INC. / APN 109-481-004 d. A2013-00266 WENTE BROS, INC. / APN 109-481-005 e. A2013-00267 WENTE BROS, INC. / APN 419-451-012 f. A2013-00521 WENTE BROS, INC. / APN 109-481-004 g. A2013-00522 WENTE BROS, INC. / APN 109-481-004 h. A2013-00523 WENTE BROS, INC. / APN 109-481-004 BOARD ACTION: Upon the motion of Member Jeffries, seconded by Member Alder, the Board unanimously accepted the Extension and Waiver of Rights for applications A2013-00264 through A2013-00267 and A2013-00521 through A2013-00523. 7. A2012-00483 Chiquita Brands International, Inc. / APN 002-881-055 Jeffries, the Board unanimously postponed the hearing on application A2012-00483 to February 27, 2015. 8. A2012-00735 Alicia Curci / APN 990-236-131 Agent for the applicant David Bider was sworn. Marina Camacho, Assistant Assessor; Larry Downing, Appraiser III and Larry Tack, Supervising Appraiser were sworn. Mr. Bider advised no Written Findings of Facts are requested. Mr. Bider testified and gave his presentation on behalf of the applicant. The following exhibits were submitted and marked for identification: Exhibit 1 Blue Binder: Multiple exhibits (13 tabs) (119 pages) Larry Downing, Appraiser III testified and gave his presentation on behalf of the Assessor. The following exhibits were submitted and marked for identification: Assessor s Exhibit A Appeal Summary (15 pages) Assessor s Exhibit B California Revenue and Taxation Code Section 110 (3 pages) Assessor s Exhibit C Preliminary Change of Ownership Report (3 pages) Assessor s Exhibit D Mahoney & Associates (12 pages)
Agenda January 23, 2015-5 - Assessor s Exhibit E Mahoney & Associates for Sale: One of a Kind Mixed-Use Property SEC Mission St. & 5 th Ave., Carmel-by-the-Sea, CA (13 pages) Assessor s Exhibit F Cassidy Turley / Commercial Real Estate Services ( 2 pages) Assessor s Exhibit G Air Commercial Real Estate Association Standard Industrial/Commercial Single-Tenant-Lease-Net (27 pages) Both parties concluded their presentations and cross-examination. The Board took application A2012-00735 under submission. Closed Session was held and the Board reported out after Closed Session on this item. BOARD ACTION: Upon the motion of Member Daniel, seconded by Member Alder, the Board unanimously found the total value of the real property for application A2012-00735 to be $3,544,000 as of January 1, 2012. 9. A2013-00054 Kraft Foods North America, Inc. / APN 109-171-003 00054 to February 27, 2015. 10. A2013-00086 Hotel Pacific Monterey, LLC / APN 860-002-432 00086 to February 27, 2015. 11. A2013-00123 Geoffrey G. Xie / APN 173-101-019 00123 to February 27, 2015. 12. A2013-00159 Paul S. Singh / APN 424-011-019 Applicant Paul S. Singh was sworn and Marina Camacho had already been sworn. Mr. Singh advised no Written Findings of Facts are requested. Mr. Singh testified and gave his presentation. The following exhibits were submitted and marked for identification: Applicant s Exhibit 1 Letter dated 12/7/2011: Monterey County Tax Collector (58 pages) Marina Camacho, Assistant Assessor testified and gave her presentation. The following exhibits were submitted and marked for identification:
Agenda January 23, 2015-6 - Assessor s Exhibit A Assessor s Parcel Number: 424-011-019 Regarding Appeal 2013-00159 Area view of the Subject & most recent vacant land Sale (3 pages) Assessor s Exhibit B Document Title Grand Deed Re-Recording to Record in correct County (12 pages) Both parties concluded their presentation and cross-examination. The Board took application A2013-00159 under submission. Closed Session was held and the Board reported out after Closed Session on this item. BOARD ACTION: Upon the motion of Member Daniel, seconded by Member Alder, the Board unanimously found the total value of the real property for application A2013-00159 to be $100,000 as of January 1, 2013. 13. A2013-00175 Yasin Ahmad Kader-Holdem Investments / APN 030-255-007 00175 to February 27, 2015. 14. A2013-00186 Philip T. Gianos / APN 239-091-053 00186 to February 27, 2015. 15. A2013-00213 Monterey Downtown TL, LLC / APN 001-683-012 00213 to February 27, 2015. 16. A2013-00214 John Q. Hammons Hotels: Seaside Laguna Limited / APN 860-001-785 00214 to February 27, 2015. 17. A2013-00215 Pacifica Hosts Hotels: Seaside Hospitality, LP / APN 011-401-025 00215 to February 27, 2015.
Agenda January 23, 2015-7 - 18. A2013-00217 Phillip J. Ward / APN 009-294-019 00217 to February 27, 2015. 19. A2013-00232 Barry Lynn Graham / APN 008-171-029 00232 to February 27, 2015. 20. A2013-00248 Douglas F. Campbell / APN 189-131-004 Jeffries, the Board unanimously denied application A2013-00248 due to lack of appearance. 21. A2013-00261 Van Ess Properties, LLC / APN 241-311-036 00261 to February 27, 2015. 22. A2013-00268 Mary B. Boscoe / APN 189-363-008 Mary B. Boscoe was sworn. Ms. Boscoe addressed the Board to request a postponement. 00268 to February 27, 2015. 23. A2013-00270 Judith A. Faulkner / APN 418-091-005 BOARD ACTION: Application Stipulated. See item 4 for action. 24. A2013-00271 Lalin K. Chand / APN 012-753-017 00271 to February 27, 2015. 25. A2013-00272 Gregory A. Moquin / APN 007-282-007 00272 to February 27, 2015. 26. A2013-00273 Lynsey Dillon / APN 008-234-041 BOARD ACTION: Application withdrawn. See item 5 for action.
Agenda January 23, 2015-8 - 27. A2013-00274 Luba Fox Alexander, Tr / APN 157-111-001 00274 to March 20, 2015. 28. A2013-00277 Bodega Latina Corporation dba El Super / APN 211-383-012 BOARD ACTION: Application withdrawn. See item 5 for action. 29. A2013-00278 Bruce J. Player / APN 008-592-023 Jeffries, the Board unanimously denied application A2013-00278 due to lack of appearance. 30. A2013-00279 A2013-00280 A2013-00281 A2013-00282 Muller-Ryan, LLC / APN 259-031-064 Muller-Ryan, LLC / APN 259-031-068 Muller-Ryan, LLC / APN 259-071-006 Muller-Ryan, LLC / APN 259-071-007 Jeffries, the Board unanimously postponed the hearing on applications A2013-00279 through A2013-00282 to February 27, 2015. 31. A2013-00283 Carol L. Quimby / APN 008-501-001 00283 to February 27, 2015. 32. A2013-00284 Chales S. Bonan / APN 239-102-032 00284 to February 27, 2015. 33. A2013-00286 David A. Osorio / APN 007-592-056 Jeffries, the Board unanimously denied application A2013-00286 due to lack of appearance. 34. A2013-00305 Michael J.P. Kelly / APN 001-341-028 BOARD ACTION: Application stipulated. See item 5 for action. 35. A2013-00315 A2013-00317 A2013-00318 A2013-00319 A2013-00321 A2013-00330 Big County, LP / APN 422-101-062 Big County, LP / APN 422-121-001 Big County, LP / APN 422-281-006 Big County, LP / APN 422-091-068 Big County, LP / APN 422-101-015 Big County, LP / APN 422-031-063
Agenda January 23, 2015-9 - 00315, A2013-00317, A2013-00318, A2013-00319, A2013-00321 and A2013-00330 to February 27, 2015. 36. A2013-00335 Dean A. Barney / APN 015-161-024 00335 to February 27, 2015. 37. A2013-00336 Dean A. Barney / APN 015-021-029 00336 to February 27, 2015. 38. A2013-00354 The Schomac Group, Inc. / APN 239-011-023 00354 to February 27, 2015. 39. A2013-00357 Shirin Riazi / APN 001-187-007 00357 to February 27, 2015. 40. A2013-00407 BRE Everbright M6 LLC dba Motel 6 #639 / APN 003-693-013 00407 to February 27, 2015. 41. A2013-00408 BRE Everbright M6 LLC dba Motel 6 #1370 / APN 003-093-012 00408 to February 27, 2015. 42. A2013-00423 Mariposa Inn Associates / APN 001-652-019 BOARD ACTION: Application withdrawn. See item 5 for action. 43. A2013-00431 Home Depot USA, Inc. / APN 253-332-033 00431to February 27, 2015.
Agenda January 23, 2015-10 - 44. A2013-00450 Steinback Early Morning Cooling / APN 177-191-015 00450 to February 27, 2015. 45. A2014-00454 Salinas Valley Cooling, LLC / APN 003-461-009 00454 to February 27, 2015. 46. A2013-00530 Joseph DiMaggio / APN 012-591-021 00530 to February 27, 2015. 47. Closed Session See items 8 and 12 for report out of Closed Session. A2013-00104 Great Valley Holdings, LLC / APN 010-136-011 BOARD ACTION: There was no report from Closed Session for application A2013-00104. 48. Adjournment to February 27, 2015