Loading...
HomeMy WebLinkAboutOCSD 03-21RESOLUTION NO. OCSD 03-21 AUTHORIZING THE FILING OF AN APPLICATION FOR REVIEW, EQUALIZATION, AND ADJUSTMENT OF ASSESSMENTS OF THE DISTRICT'S KINGS COUNTY PROPERTY WITH THE CALIFORNIA STATE BOARD OF EQUALIZATION AND KINGS COUNTY BOARD OF SUPERVISORS A RESOLUTION OF THE BOARD OF DIRECTORS OF THE ORANGE COUNTY SANITATION DISTRICT AUTHORIZING THE FILING OF AN APPLICATION FOR REVIEW, EQUALIZATION, AND ADJUSTMENT OF ASSESSMENTS OF THE DISTRICT'S KINGS COUNTY PROPERTY WITH THE CALIFORNIA STATE BOARD OF EQUALIZATION AND KINGS COUNTY BOARD OF SUPERVISORS WHEREAS, on or about June 5, 2000, the District acquired ten (10) parcels of land totaling approximately 1,808 acres in Kings County; and, WHEREAS, at the time of the acquisition, the property was subject to a Williamson Act contract, as provided by California Government Code Sections 51200 et seq., and was being used for commercial agricultural purposes, specifically the production of feed and fiber crops; and WHEREAS, the commercial agricultural use of the property included the long- standing practice of using land-applied biosolids as a soil amendment; and WHEREAS, District acquired the property through a proper Purchase and Sale Agreement, with a willing seller and at a fair market price, solely for the purpose of continuing the long-established practice of the land application of biosolids, in conjunction with commercial agricultural operations on the entire site in a manner permissible under the Williamson Act and in full accordance with all applicable regulatory requirements; and WHEREAS, after acquiring the property, the District received notices of supplemental assessments from the Kings County Assessor's Office, which increased the total assessed value of the property. These notices were sent because the King's County Assessor's Office concluded, without the benefit of a hearing, that the District could not own land under a Williamson Act contract; and WHEREAS, District desires to protest and challenge the imposition of the supplemental assessments upon its property that have been levied by the Kings County Assessor; and WHEREAS, on August 16, 2002, the District filed an appeal of the assessments with the Kings County Tax Assessment Appeals Board; and WHEREAS, on August 26, 2003, the District was notified by the State Board of Equalization that it was asserting jurisdiction over the disputed assessment and required a formal Resolution of the Board of Directors to proceed forward with the process; and WS&S -TLW:pj:09/16/03:#174204 1 \ \ ' WHEREAS, on September 12, 2003, District filed an Application with the California State Board of Equalization and the Kings County Board of Supervisors for purposes of reviewing, equalizing, and adjusting the assessed values of the District's property made by the Kings County Assessor. NOW, THEREFORE, the Board of Directors of the Orange County Sanitation District, DOES HEREBY RESOLVE, DETERMINE, AND ORDER: Section 1: That the purchase by District of ten (10) parcels of land totaling approximately 1,808 acres in Kings County was for the sole purpose of continuing the long-established practice of the land application of biosolids, in conjunction with commercial agricultural operations on the entire site in a manner permissible under the Williamson Act and in full accordance with all applicable regulatory requirements. Section 2: That the Board of Directors finds and holds that its Kings County property is entitled to tax treatment as provided by the Williamson Act; that the property was not properly assessed by the Kings County Assessor; and that the assessed value of the subject property should be reduced to the correct amount as provided by law. Section 3: That the Board of Directors hereby authorizes the filing of an Application with the California State Board of Equalization and the Kings County Board of Supervisors requesting the review, equalization, and adjustment of the imposed assessed values of the District's property made by the Kings County Assessor. Section 4: That the District's General Counsel and General Manager, or his designee, are hereby authorized to execute any documents related to the Application and are authorized to appear and represent the District in all proceedings, with authority to bind the District. PASSED AND ADOPTED at a regular meeting held September 24, 2003. WS&S -TLW:pj:09/16/03:#174204 2 ,,· .. ,,., ·-' =--. -'>.