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Lake County board pauses Myers Storage assessment appeal, schedules open-session deliberations
Summary
After testimony from an appraisal witness, the Board of Supervisors continued the assessment appeal for Myers Storage LLC to allow more time to review evidence and set open-session deliberations for April 21; the board also provided an April 17 deadline for written submissions from the parties.
The Lake County Board of Supervisors on April 7 continued deliberations in the assessment appeal filed by Myers Storage LLC and set the matter for open-session consideration on April 21.
The appellant called Mr. Brown as a witness, who told the board that the assessor’s cost approach overstated replacement cost and that the comparables the assessor relied on were not truly comparable. "The cost approach is double what it would cost to build that same facility in today's dollars," Brown said, arguing the assessor’s figures did not reflect market reality.
Board members pressed staff and county counsel on procedure: whether the materials could be taken offsite for review and whether the board may deliberate in private. County counsel said the board may take the evidentiary exhibits into possession to review them, and that state tax hearing rules allow private deliberation after the evidentiary portion of a hearing, but noted that findings of fact will later be provided if the appellant seeks an administrative record for subsequent appeal.
Supervisor Sabatier said he wanted additional time to study the submitted binders rather than "deciding on the fly," and several supervisors said they did not have adequate time to digest the evidence at the dais. The board agreed to continue the item for deliberation in open session on April 21 at 1 p.m., and directed both parties to submit any supplemental written arguments by close of business on April 17.
The continuance was moved by county counsel and approved by the board. The board’s action preserves the record and gives the parties time to provide further materials and for supervisors to review evidence before issuing findings and a final decision.
