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COUNTY OF SAN MATEOInter-Departmental Correspondence |
County Counsel |
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DATE: |
January 24, 2002 |
BOARD MEETING DATE: |
February 26, 2002 |
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TO: |
Honorable Board of Supervisors |
FROM: |
Thomas F. Casey III, County Counsel |
SUBJECT: |
Request for Tax Roll Change; APN 026-363-580 (433 Airport Blvd., Burlingame) |
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Recommendation |
Approve a change to the 2001 tax roll to reflect the restoration of the 2000 base year value, factored for 2001, for the above parcel. |
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Background |
In May 2001, the transfer section of the Assessor's Office determined that, due to a corporate merger, a change in ownership of the above parcel had occurred, effective as of February 2000. The Assessor's Office reassessed this parcel and issued a supplemental assessment to reflect a new base year value upon the supposed change in ownership. Thereafter, in December 2001, the transfer section determined that this parcel had not undergone a change in ownership, and that, consequently, the reassessment on the parcel, and resulting supplemental assessments, were erroneous. |
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Discussion |
Pursuant to section 4183 of the Revenue and Taxation Code, the 2001 tax roll may be adjusted to correct the erroneous reassessment of, and supplemental assessments on, this parcel. Proposition 13, and the statutes implementing it, generally provide that real property is subject to reassessment only when property changes ownership or is newly constructed, and it follows that here, in the absence of a change in ownership, the parcel's 2000 base year value, factored for 2001, should be restored. |
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Vision Alignment |
The implementation of this proposal will further commitments and assist in achieving goals set forth in the County's Shared Vision 2010 report. Specifically, this proposal implements the commitments of "sowing the seeds of our future prosperity" and of providing "responsive, effective and collaborative government." Similarly, the instant proposal will help the County to achieve the goal of "[g]overnment decisions are based on a careful consideration of future impact, rather than temporary relief or immediate gain." |
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Fiscal Impact |
The implementation of this proposal will result in a reduction of $127,054.32 to the 2001 tax roll. |
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By_______________________________________ |
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THOMAS F. CASEY III, COUNTY COUNSEL |
TFC:JDN |
cc: |
John L. Maltbie, County Manager |
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Warren Slocum, Assessor-County Clerk-Recorder |
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Tom Huening, Controller |