RESOLUTION NO. _____________

BOARD OF SUPERVISORS, COUNTY OF SAN MATEO, STATE OF CALIFORNIA

* * * * * *

RESOLUTION DELEGATING AUTHORITY TO COUNTY MANAGER ON CERTAIN PROPERTY TAX REFUND CLAIMS

______________________________________________________________

 

RESOLVED, by the Board of Supervisors of the County of San Mateo, State of California, that

 

WHEREAS, the County of San Mateo has received claims for property tax refunds on the basis that the San Mateo County Assessor failed to apply the Proposition 13 two percent limit on the "recapture" of base year values for real property after a reduction in taxable property values pursuant to Proposition 8 (codified at section 51 of the California Revenue and Taxation Code); and

 

WHEREAS, such claims should be denied, in light of the well-established practice of Assessors in this State, approved in guidance from the State Board of Equalization and decisions of the State courts, to "recapture" base year values for real property to the full extent that property values are restored after a Proposition 8 reduction in taxable property values; and

 

WHEREAS, it is in the best interest of the County of San Mateo and of taxpayers that such property tax refund claims be resolved by the County Manager as expeditiously as possible;

 

NOW THEREFORE, IT IS HEREBY DETERMINED AND ORDERED that the County Manager shall have authority to act on any property tax refund claims to the extent that they assert an entitlement to refund due to the Assessor not applying a two percent limit on the recapture of real property values after a reduction in taxable property value pursuant to Proposition 8.

* * * * * *