Recommendation
APPROVE AND AUTHORIZE County Counsel, or designee, on behalf of the Auditor-Controller, to enter into tolling agreements for three matters: Golden State Water Company v. County of Contra Costa, Contra Costa Superior Court Case No. C23-02606, Golden State Water Company v. County of Contra Costa, Contra Costa Superior Court Case No. C24-01879, and Zayo Group, LLC v. County of Contra Costa, Contra Costa Superior Court Case No. C24-01130, related to Golden State Water Company's claims for refund of property taxes for the 2018-2019 and 2019-2020 fiscal years, and Zayo Group LLC's claim for refund of property taxes for the 2019-2020 fiscal year.
Fiscal
No negative fiscal impact.
Background
Under the California Constitution, certain property owned or used by unitary water and telecommunications companies, among others, is annually assessed by the State Board of Equalization ("BOE"). (Cal. Const., article XIII, ? 19.) The amount of these "unitary property" assessments attributed to the County by the BOE are then taxed by the County in accordance with a statutory formula. (See Rev. & Tax. Code, ? 100.) The Auditor-Controller uses the amount of unitary property assessments annually provided by the BOE to calculate the amount of taxes to be levied on these properties in accordance with a formula mandated by state law. (Rev. & Tax. Code, ? 100).
Golden State Water Company and Zayo Group, LLC are water and telecommunications companies, respectively, that contest the tax rates applied to their unitary property for the 2018-2019 and 2019-2020 fiscal years.
In March 2023, Golden State Water Company submitted a claim for partial refund of property taxes for the 2018-2019 fiscal year, pursuant to Revenue and Taxation Code section 5097. Through this claim, Golden State Water Company requested that the County refund the sum of $52,654.67, plus appropriate interest. On October 13, 2023, Golden State Water Company filed a complaint against the County...
Click here for full text