HomeMy WebLinkAbout00-069
~~ ~ ~
~> ~~~
;a
,.... _ ~'
RESOLUTION OF THE BOARD OF SUPERVISORS OF THE COUNTY OF BU'I"TE, STATTE
OF CALIFORNIA, REQUESTING THE STATE BOARD OH EQUALIZATION (THE "SBE")
TO PERMIT 'THE COUNTY ASSESSOR (AUD[TOR) TO EXAMINE THE SBE'S RECORDS
On May 30 , 2000, on motion of Supervisor xoux ,duly
seconded by Supervisor Beeler ,and carried, the following resolution is adopted:
WHEREAS, the State Board of Equalization (the "SBE") is responsible for annually assessing
public utilities such as telephone, gas and power companies pursuant to California Constitution article
X[ll, Section 19; and
WHEREAS, a "Master Settlement agreement" entered into by the counties and state and
public utilities to settle lawsuits set a formula for valuation of public utilities by the SBE for fiscal
years 1992-93 through 1999-2000; and
WHEREAS, the County is concerned that beginning with fiscal year 2000-01 the SBE will
modify its methodology to reduce utility valuations below fair market value, and thereby reduce the
amount of property taxes allocated to counties and other public entities; and
WHEREAS, Revenue and Taxation Code section 833 states that when requested by resolution
of a county board o~f supervisors, the SBE shall permit the assessor or auditor of such county to
examine any and all records of the SBE; and
WHEREAS, examination of SBE records will allow the County to monitor the SBE. value-
setting process and to examine the valuation indicators for each utility industry and the SBE staff"s
recommended values for utilities; and
VVI IER}~;AS. the collection ol~such data may be usefi-1 to the County Assessor in valuing
uiilit~~ property that is transl-erred to the local roll.
NOW. 'I~} IE(ZE.f~ORE. 1"(' IS I-IEREI3Y RI~.SOLVED. that the County of F3L-tte hereby
reWuests the SBF, to permit the assessor (auditor) of~the County ref [3utte, or any duly auihoeired
deputy or employee of the assessor (auditor). to examine any and all records of the SI3E.
PASSED AND ADOPTED by the Board of~Supervisors of`the Coutlty of I~utte. State of
California. by the follotiving vote:
AYES: Supervisor Beeler, Houx, Josiassen, Davis and Chair Dolan
NOES: None
AI3SI~.N"I~: None
NO"[~ VO"DING; None
DO~an, l"n~llr
:1"1°1'ES"I~:
John S. [3lacklock. Chief ;administrative Officer
and Clerk of the I3oa-'d
-~~,,: i ~ -z- E _