COUNTY OF SAN MATEO

Inter-Departmental Correspondence

County Counsel

DATE:

March 25, 2003

BOARD MEETING DATE:

April 22, 2003

TO:

Honorable Board of Supervisors

FROM:

County Counsel

SUBJECT:

WVP Income Plus 3 Tax Refund Claim (APN No. 055-253-170)

Recommendation

Deny the claim for refund of property taxes paid for tax year 1998-1999.

Background

Taxpayer WVP - Income Plus 3 seeks refund of property taxes in the amount of $19,908.73 paid on Parcel No.055-253-170 for the 1998-1999.

The claim should be denied. Review of the parcel for the 1998-1999 tax roll, discloses that the taxpayer and the Assessor entered into an Assessment Appeal Stipulation regarding an overpayment alleged by the taxpayer. Pursuant to the Stipulation, the County Controller issued a check for overpayment in the amount of $11,712.98, a fact which contradicts the assertion in paragraph 5 of the claim that "No refund of said taxes, or any part thereof has previously been made." Taxpayer WVP - Income Plus 3 seeks refund of property taxes in the amount of $19,908.73 paid on Parcel No.055-253-170 for the 1998-1999.

Since the taxpayer and the County reached an agreement as to the refund due for the 1998-1999 tax year and refund was issued, there is no basis for the taxpayer's claim for refund of an additional amount.