Get Full Government Meeting Transcripts, Videos, & Alerts Forever!
Get email alerts on the Board Votes Audits topic
No spam. Unsubscribe anytime.
Board of Equalization unanimously approves Section 40 decision publication, several state-assessed audits and related actions
Summary
On Jan. 23 the Board of Equalization adopted a non-precedential Section 40 written decision for Southern California Edison and approved audits and roll changes for several state-assessed entities, plus a non-appearance property tax settlement and a state-assessed rule correction. All recorded motions passed on roll-call votes.
At its Jan. 23 meeting the Board of Equalization voted on a series of tax-program and state-assessed matters, approving publication of a Section 40 written decision for Southern California Edison Company and adopting multiple audits and related administrative changes.
Item highlights and roll-call outcomes are below.
Votes at a glance
- Item 2 — Southern California Edison Co.: Adopt and publish a non-precedential written decision under Revenue and Taxation Code Section 40 (publication of previously decided unitary value). Motion: approve publication. Mover: Member Vasquez; Second: Vice Chair Lieber. Outcome: approved (all members present voted aye).
- Item 3 — CVIN LLC: Adopt the parties’ agreement in a nonappearance property-tax adjudicatory matter, abating the previously adopted escaped assessment and adopting the parties’ settlement. Motion: adopt the agreement. Mover: Member Vasquez; Second: Member Schaeffer. Outcome: approved (all ayes).
- Item 4 — Chevron USA Incorporated Audit: Adopt the state-assessed property audit. Motion: adopt staff recommendation. Mover: Member Vasquez; Second: Controller Cohen. Outcome: approved (all ayes).
- Item 5 — Mariposa Energy, LLC Audit: Adopt audit report for a 196-megawatt power plant in Alameda County, with staff adjustments after Mariposa provided additional information during the 30-day review. Motion: approve audit. Mover: Member Schaeffer; Second: Controller Cohen. Outcome: approved (all ayes).
- Item 6 — AT&T Mobility LLC Audit: Adopt audit report for AT&T Mobility. Motion: approve audit. Mover: Member Vasquez; Second: Controller Cohen. Outcome: approved (all ayes).
- Item 7 — Time Warner Cable Information Services LLC Audit: Adopt audit report. Motion: approve audit. Mover: Member Vasquez; Second: Controller Cohen. Outcome: approved (all ayes).
- Item 8 — State-assessed role change: Adopt a rule change correcting an assessee reporting error related to the 2024 roll (removing assessed value from San Diego County that should not have been on the 2024 roll). Motion: adopt role change. Mover: Member Vasquez; Second: Controller Cohen. Outcome: approved (all ayes). Staff will notify the county and the county will process any tax refunds or new bills as applicable.
- Items 9–10 — Consent agenda: Adopt Dec. 17, 2024 board meeting minutes and replace a previously adopted summary of testimony for the Nov. 20, 2024 H2U Hubs informational hearing to correct a clerical error. Motion: approve consent agenda. Mover: Member Vasquez; Second: Vice Chair Lieber. Outcome: approved (all ayes).
How the board handled evidentiary and procedural matters
Appeals attorney Sarah Wilkman presented the Section 40 publication item and the CVIN LLC nonappearance settlement, confirming that the parties waived appearances in the CVIN matter and that contribution disclosure forms were on file for item 3. Jack McCool, Chief of the State Assessed Properties Division, presented the Chevron, Mariposa, AT&T Mobility and Time Warner audits, explaining each assessee received the reports and had a 30-day window to respond; Mariposa provided additional material that led to minor staff adjustments.
Several item votes were decided by motions and second and carried on roll-call votes with the same voting pattern: Chairman Gaines — Aye; Vice Chair Lieber — Aye; Member Vasquez — Aye; Member Schaeffer — Aye; Controller Cohen — Aye; Deputy Controller (staff) — Aye.
Ending
All of the above actions passed on recorded roll-call votes with no recorded dissents. Staff noted that adopted audits will generate official notices and that taxpayers have appeal windows (for adopted audits, 50 days to file an appeal). The board recessed for a break and then continued to board-member matters, informational-hearing planning and legislative-concept discussion.
