--;-STATE BOARD OF EQUALIZATION STATE OF CALIFORNIA

.-i
---
a.
“7‘
STATE OF CALIFORNIA
--;-STATE
BOARD
-$ZO tN STREET, SACRAMENTO,
(P.0. 80X 1799, SACRAMENTO,
(916)
CONWAY
Fmt Dstmt,
OF EQUALIZATION
CALIFORNLA
CALIFORNIA
H COLLIS
Los Angeles
ERNEST J DRONENBURG,
JR
Second District, San Dlcgo
95808)
WILLIAM
M BENNETT
Thwd Cxtr~ct. Kentfteld
445-4982
Fourth
RICHARD
NEVINS
D~rtr~ci, Pasaderva
KENNETH
CORY
Confroller,
Sacramento
DOUGLAS
D, 6ELL
.ExecLltive secretary
January
18, 1985
No. 85/01
TO COUNTY ASSESSORS:
LISTINGS
OF LETTERS TO COUNTY ASSESSORS
To assist
you in keeping
up to date on information
sent out by the
Assessment
Standards
Division,
we are enclosing
two listings
of
letters
sent by us to county
assessors
during
the year
1984.
The
first
list
is arranged
numerically
and indicates
the date and
subject
of the letter.
The second
listing
is arranged
by topic
and
indicates
the letter
number.
We plan to send the next
will
be useful
to you.
lists
in
July.
We hope
this
Sincerely,
Verne
Assessment
VW:sk
Enclosures
Walton,
Chief
Standards
Division
information
-
1984 COUNTY ASSESSOR LETTERS
Number
LL--*
--
Date
Subject
84/01
January
13
Listings
of Letters
84102
January
4
Assembly
Bill
84/03
January
4
1984 Homeowners Exemption
Version
84/04
January
10
Checklist
for the Submittal
for Approval
of
Assessment Roll,
Alphabetical
Index,
Value
and Notice of Supplemental
Notification,
Assessment Forms to the State Board of
Equalization
84/05
January
10
Rule
84/06
January
13
Organization
84107
January
13
Valuation
Leases
84108
January
13
1984 Calendar for
and Railroads
84 /09
January
23
Assessors'
List
Handbook
84/10
January
24
Exemption
Workshops
84/11
January
27
Table
84/12
February
3
1984 Regional
84113
February
3
Accumulative
Index
84/14
February
10
Timber
Tax Rate
84115
February
10
Summary of Proposed
84116
February
17
San Luis
84/17
March
84118
February
21
Correction
to Letter
Number 83/132 - Questions
and Answers Regarding
Supplemental
Assessments
84119
February
24
Budget, Workload and Assessment
in Assessors'
Offices
1982-83
84/20
February
23
Assessors'
Handbook
Index Factors
84/21
February
23
Kings
84122
February
23
Orange
84/23
February
27
El Dorado
84124
March
1
1984-85
84/25
March
1
Representative
Periods
for the 1984 Tax Year
for the Assessment of Aircraft
Operated by
Certificated
Air Carriers
and Scheduled
Air Taxi Operators
2
to County
233, Franchise
309, Hearing
Tax Returns
Forms - Spanish
- Wednesday,
of the Board
of Property
Yield
Survey
County
County
February
Affected
222,
Utilities
Standard
Farm
by 1983 Legislation
Assessors'
to Assessors'
Legislation
County
1984
to Safe Harbor
of Public
Section
29,
1984
Subject
and Annual
Obispo
for
Valuation
of Sections
Salary
Assessors
Conferences
Letters
Number 1
Assessment
Practices
Survey
1983-84
Section
Assessment
Assessment
County
Contract
Practices
Activity
Equipment
Survey
Practices
Assessment
Audit
581,
Appeal
Practices
Survey
Survey
Program
Date
Number
I,
I,
I
11
11,
,i
I
,,,,I,I’
i,,l,“-,d.auhII”uy,
Subject
84126
March 2
Summary of Proposed
84127
March 2
Form AH 305, Application
84128
February
84129
March 5
Glenn
84130
March
13
LEOP Penalty
84/31
March
16
Rule 472, Valuation
of Real Property
Interests
in Timeshare Estates and Timeshare Uses
Public Hearing:
Tuesday, May 8, 1984
84/32
March 9
Assessors'
84133
March
Questions
and Answers
Assessments
84/34
March 16
Listing
of Companies
with The California
Authority
84135
March
16
Welfare
84136
March
19
County
84/37
March 30
Summary of Proposed
84138
March 30
Assessment
Appeals
84/39
April
13
Assessors'
Building
Handbook
Costs
Section
532,
Commercial
84/40
April
16
Assessors'
Valuation
Handbook
Data
Section
587,
Aircraft
84141
April
17
Summary of Proposed
84142
April
24
1984 Exemption
84/43
May 11
Summary of Proposed
84144
May 15
Production
84145
May 18
Consumer Price
84146
May 22
Information
84147
May 22
Summary of Proposed
84/48
May 23
AH 215, Standards
for Assessors'
Maps, Parcel
Numbering,
and Tax Rate Area Systems
84149
May 25
Corrections
Report,
84/50
May 25
Cancellation
Business
84151
June 5
Valuation
84152
June 12
Rule 282, Temporary Certification
Permanent Certification
- Public
July 31, 1984
.
_
u,,,,
18, _~_..~
-L_-
-
--
29
16
A.---..
Taxable
Publicly
County
-..-
Legislation
Number 2
for
Changed Assessment
Owned Lands
Assessment
Practices
Survey
Procedures
Handbook
Exemption
Assessors'
Section
533.80
Regarding
Entering
Pollution
Update
Supplemental
into Contracts
Control
Financing
- Needs of Hospitals
List
Legislation
After
Number 3
Audit
Legislation
Number 4
Guidelines
Legislation
of Methane
Index
Number 5
Gas from Landfill
for
1984-85
Operations
Roll
Directories
Legislation
to Budget,
1982-83
of Service
Station
Property
Statement,
of Subdivision
_I.
Workload
Number 6
and Appeals
or Bulk Storage
SBE ASD AH 571-C
Lots
and Rule
Hearing:
283,
-3-
4
0
a
Number
Date
84153
June 12
Summary of Proposed
84/54
June 12
Final
84155
June 15
Disabled
Veterans'
Income Limits
84156
June 19
Contra
84157
June 15
Harvest
84158
June 19
Supplemental
Assessments - Application
of
Disabled
Veterans',
and Veterans'
Homeowners',
Exemption
84159
June 22
Financial
84/60
June 29
Acceptability
on Property
Reports
84/61
June 29
Waiver
84/62
July
2
Humboldt
84/63
July
5
Summary
84/64
July
5
State
Subi ect
Legislation
CCPI Announced
for
1984-85
Exemption
Costa County
Value
Number 7
Roll
1984 Household
Assessment
Practices
Survey
Schedules
Corporations
of the Signature
of Public
Accountants
Statements
and Mineral
Production
of the
Statute
County
of
Assessment
Proposed
Board of
Seminars
for
of Limitations
Practices
Legislation
Survey
8
Number
Equalization
Appraisal
Courses
and
1984-85
84/65
July
6
Elected
84/66
July
13
Rule 462.5,
Change in Ownership
of Real Property
Acquired
to Replace
Property
Taken by Governmental
Action
or Eminent
Domain Proceedings
- Public
Hearing:
August
29, 1984
84/67
July
13
Supplemental
Assessments,
Application
of Cemetery,
Free Public
Library,
Free Museum
Church,
Co1 lege,
Religious,
Veterans’
Organization,
and Welfare
Exempt ions
84/68
July
11
W. Bruce Shafer,
of Equalization,
and Acting
Assessors
et
al. v. California
State
Board
San Francisco
Superior
Court
812459
for
1985 Property
Rules
307 and 309
84/69
July
13
Pub1 ic
84/70
July
17
Property
Tax
84/71
July
17
Siskiyou
County
84/72
July
20
Rule 2, The Value Concept,
September
11, 1984
84173
July
20
Listings
84/74
July
20
Summary
84175
August
7
Assessors’
Building
84/76
August
14
Summary
Hearing
of
of
of
Assessment
Letters
to
Practices
Public
County
Proposed
Legislation
Handbook
Costs
Section
Proposed
Legislation
Statements
Survey
Hearing:
Assessors
Number
531,
9
Residential
Number
10
-4Number
”
,,yy --
Subject
Date
84177
August
16
Supplemental
Assessment
Practices
San Francisco
City
and County
84/78
August
17
Property
Public
84/79
August
22
Rule 133, Business
Pub1 ic Hearing:
84/80
August
22
Rule 193,
October
Scope of Audit,
10, 1984
84/81
August
22
Rule 313,
October
Hearing
Procedure,
10, 1984
84/82
August
31
Form AH 571-K, Horse Property
Statement,
Form
AH 571-M,
Miscellaneous
Property
Statement
84/E3
September
84/84
August
84/85
September
84/86
4
31
Tax Rule
Hearing:
Solano
County
Survey
2, The Value Concept,
October
9, 1984
Inventory
October
Exemption,
10, 1984
Public
Assessment
Hearing:
Public
Hearing:
Practices
Property
Statements
7
Schedule
of
September
7
Specifications
and Procedures
for Approval
of
Property
Statement)
Production
Report,
and
In-Lieu
Tax Forms
84/87
September
7
Butte
County
84/88
September
14
1985
Exemption
84/89
September
11
Lands Assessed
Under Sections
of the Revenue and Taxation
- 1~85 Lien Date
Component
84/90
September
11
Historical
Properties
Assessed
Under Sections
439,
439.1,
439.2,
439.3,
and 439.4 of the Revenue
and Taxation
Code, Yield
Rate Component
- 1985
Lien Date
84/g 1
September
14
Summary
84/w
September
13
Summons to
a’+/93
84/g4
September
21
Form AH 571-R,
September
27
Special
that
84/s
84/96
September
28
San Bernardino
September
26
Annual
84197
October
5
Seismic
Safety
Exclusion
8408
October
4
Chapter
946 of
the
84/99
October
5
Disabled
84/100
October
5
Elimination
Operator
84/101
October
15
Property
of
Forms
for
Survey
SEE Appraisal
1985
Courses
for
1984-85
Assessor
Form Revisions
Proposed
423, 423.5,
Code, Yield
Legislation
a Meeting
at
Number
and 426
Rate
11
Fresno
Apartment
House
Property
Statement
Topic
Survey
on the Assessment
of Property
has had a Change in Ownership
or Control
County
Conference
Assessment
Practices
Survey
Program
Veterans’
from
Statutes
of
Exemption
of Form AH 600,
Report
Statement
Forms
New Construction
and
1984
Forms
Mobi lehome
Instructions
Park
for
1985
-5Number
Subject
Date
84/102
October
16
Financial
84/103
October
23
The Effects
of
Assessments
84/1o4
October
24
County
84/105
October
24
Property
84/106
November
9
Welfare
which
Exemption-is Subject
84/107
November
20
Summary
of
Legislation
Number
12
84,'108
November
20
Summary
of
Legislation
Number
13 - Mobilehomes
84/1og
November
16
1985 Exemption
84/110
November
20
Specifications
and Procedures
1985 Exemption
Claim
Forms
84/111
November
21
Adjustment
84/112
November
30
Mendocino
84/113
November
27
Harvest
84/114
December
17
Assessors
’ Handbook
of Mobi lehomes
84/115
December
27
Tax
Corporations
Assembly
Assessors’
List
Tax
313,
Rule
Hearing
on Supplemental
Procedure
Property
Under
to Redevelopment
Timber
County
Amnesty
2345
Construction
Plan Requirements
Forms
of
Value
Bill
Yield
Assessment
for Approval
and Checklist
Tax
of
Rate
Practices
Survey
Schedules
Section
515,
The Appraisal
Program
-~ ~--
-
__~~~~ -- __
_
~
--~~--
1984 INDEX TO ASSESSORS' LETTERS
LETTER NUMBER
TOPIC
-AAircraft
Representative
Amnesty,
Tax,
Appointment
Butte
84/25
periods
Program
of
84165,
Assessor
84/65
San Diego Assessor
Assessment
Appeal
84/19
activity
84/38
Appeals
Practices
Contra
Survey
84/56
Costa
El Dorado
84/23
Glenn
84129
Humboldt
84162
Kings
84/21
Mendocino
84/112
Orange
84/22
San Bernardino
84/95
San Francisco
San Luis
84177
(supplemental)
84/16
Obispo
Siskiyou
84/71
Solano
84/83
-l-
84/87
1984 INDEX TO ASSESSORS' LETTERS
LETTER NUMBER
TOPIC
Assessments,
Assessors'
84/18,
84158,
84/98,
supplemental
handbook
84133,
84/67,
84/103
sections
215
84148
515
84/114
531
84/75
532
84/39
533.80
84/32
581
84/20
587
84140
Assessors
Conferences
84/12
List
84/36,
of
Supervisory
84/104
84/46
personnel
-BBoard of Eaualization,
Organization
84/06
of
2
84172,
133
84/79
193
84/80
282
84/52
e
283
84178
84152
307
84/70
309
84105,
84/70
313
84/81,
84/105
-2-
84155,
84168,
l
c
1984 INDEX TO ASSESSORS' LETTERS
TOPIC
LETTER NUMBER
462.5
84/66
472
84/31
Budgets
and Workloads
84/19,
84/49
-cCalifornia
Pollution
Control
Financing
Authority
Change in ownership
Conference,
annual
Conferences,
84/30
joint
assessors'
Consumer Price
Index,
Contract
program
audit
84/34
board
& assessors
regional
84/92,
84/96
84/12
California
84/45,
84154
84/24
-EExemption
Disabled
veterans
84/55,
Form correction
84199
Income limit
84/55
84/58
84/42
Guidelines
Homeowner's
Supplemental
Supplemental
Assessments
84158
assessments
84/67
Veterans
84158
Welfare
84/35,
Workshops
84/10
-3-
84/106
1984 INDEX TO ASSESSORS' LETTERS
TOPIC
LETTER NUMBER
-FFinancial
corporations
84/59,
84/102
Forms
Assessment
Bulk
appeal
storage
84/27
property
statement
84/50
Checklist
Content
84/86,
of assessment
Disabled
veterans'
exemption
claim
form,
revised
Property
statement
Service
station
Specifications
statement,
Standard
Franchise
correction
forms
property
and tax
returns
84/110
84/03,
84188
84/50,
84182,
84/93,
84160,
84/84,
84/101
84150
statement
of prop.
tax forms
84186
84/09
list
84/04
Assessment
84/04
notification
tax
84/99
or termination
and procedures
for approval
production
report
and in-lieu
forms
Supplemental
Value
84188,
84/109,
exemption
returns,
84/02
obtaining
-HHarvest
Historical
value
84/57,
schedules
property,
84/110
84/04
roll
Exemption
Homeowners'
notice
84/109,
capitalization
rate
-4-
84/90
84/113
84/69,
84/86,
1984
INDEXTO
ASSESSORS' LETTERS
TOPIC
LETTER NUMBER
-IIncome tax data,
obtaining
84/02
Index
to assessors
84/01,
of letters
Information
directory,
State
Board of Equalization
84/13
84/46
-LLtw
84/30
Letters
to assessors,
index
Letters
to assessors,
listing
of
of
84/01,
84/13,
84/73
84/01,
84/13,
84173
84/92,
84196
-MMeeting,
(annual
assessors
and Board of Eaualization,
conference)
Methane
gas production
Mineral
properties
joint
84/44
Mobilehome
Park operator
report
84/100
-OOpen Space
Capitalization
Organization
84/89
rate
of the
Board
84/06
-PProperty
statements
84/60,
84/84,
84/101
-5-
84/69,
84/86,
84/82,
84/93,
1984 INDEX TO ASSESSORS' LETTERS
TOPIC
Property
LETTER NUMBER
Tax
Calendar
84/08
Proposition
13
Change in ownership,
legal
Change-in-ownership
entity
special
topic
ownership
survey
program
84/30
84/94
Legislation
84/98,
AB 2345
84/103
New construction
Seismic
Public
Safety
utility
84/97
Exclusion
assessment
84/08
calendar
-sSafe harbor
Salary
84107
survey
Seismic
84/17
Safety
Signature
Exclusion
on property
Special
topic
Standard
Statute
leases
survey,
form
from new construction
statements
84/60
change
84/94
84109
lots,
waiver
valuation
Summary of proposed
Summons to joint
in ownership
list
of limitations,
Subdivision
84197
84/61
of
legislation
meeting,
of
84/51
1984
assessors
and board
-6-
84/15,
84141,
84/53,
84/76,
84/108
84/26,
84/43,
84/63,
84/91,
84192,
84/96
84/37,
84/47,
84/74,
84/107,
1984 INDEX TO ASSESSORS' LETTERS
TOPIC
LETTER NUMBER
Supplemental
Assessments
84/18,
84/58,
84/98,
84/33, 84155,
84/67, 84/68,
841103
-TTable
of sections
Tax amnesty
Taxable
affected
84/11
by legislation
84/115
program
publicly
owned lands
84/28
Timber
Harvest
Yield
value
schedules
Tax and reserve
fund
rates
84157,
84/113
84/14,
84/111
84164,
84/85
Training
Courses
to be offered
-VValuation
of subdivision
lots
84/51
Vessels
Veterans
exemption,
disabled
Form correction
84/99
Income limit
84/55
Supplemental
assessments
84/55,
-WWaiver
of statute
of limitations
-7-
84/58
1984 INDEX TO ASSESSORS' LETTERS
TOPIC
Workloaa
Workshops,
LETTER NUMBER
and
staff
production
report
84/19
exemption
84/10
(i,,:
‘1,/
I:,
~I;,,
I,,/
‘y,,/ 1:
I*‘,
Ill’ 1
(a’
/I,
I,
(I :/,
;;),:1);;
1, $11,
51,/I ‘if,/,
,,/, /,qljls;‘;
,,,,:,1*1(
)/) ‘/,1(
,, ‘l// ,, ,‘I
1:
1,“1
,I!,
,,,I:
;,
,,),/
,, !I/,
,,
/my ,‘,
/
January 8, 1985
-8-
.
ACCUMULATIVE
INDEXTO
ASSESSORS' LETTERS
TOPIC
LETTER NUMBER
Accelerated
Assessments
Accounting
changes
Action
Declaratory
for
Agricultural
83/62
for
recording
leased
property
Relief
property
78197
81/129
statement,
hearing
on form
Aircraft
78/131
!84/!
Inventory
As Business
Assessment
80/23
of foreign-owned
83/17
General
business
General
monthly
inventory
exemption
activity
reports
Manufacture,
model
and series
Registrants,
state
and county
code
Representative
periods,
Supplemental
80/119
78/193
791176 80/34
78114
78/186
78/74
78/126
78/31
t&x$
80/42
82/55
81/34
83131
78/18
80/22
82/70
periods
Statement,
78/129
78/216
Forms
Representative
failure
proposed
to file
penalty
(AB 2902)
form
78/205
82/11
Time prior
Valuation
to revenue
80/119
flight
Data - AH 587
;7$2;
!***I
Animals
82/28
80/119
Tax rate
Amnesty,
80/144
78/43
Certificated
Reporting
80/119
Tax,
not
Program
under
business
84/115
inventory
exemption
-l-
80154
79/42
80132
.
ACCUMULATIVE INDEX TO ASSESSORS' LETTERS
TOPIC
LETTER NUMBER
Annexations
to cities
Appraisal
policy
Appraisal
prior
Appraisal
seminars
Appraisal
of Single
Appraiser
certification,
Appraiser
qualifications
and counties
under
Prop.
statements
to sale
Assessed
for
taxes
80/8
Family
Residences
AH 535
advanced
78/54
79/58
81/116
80/176
79/135
Cases
report
83/29
to the Board,
questionnaire
Assessment
81/l-16
(No number!
!84/!
Appeal
activity
Appeal
application
Appeal
boards,
court
Appeal
hearing
officers
forms
decision
78/197
811128
80/57
82/130
80/143
84/19
78/86
81/62
79/100
79/110
82/44
82/133
80/129
82/133
Appeals
Boats,
79/13
81/36
and Barrett
value,
78/185
78/211
ARC0 underreporting
Armstrong
13
79/212
84/38
tax
Condominium,
Documented
Information
avoidance
79/123
separate
78/'212
vessels
79/183
disclosure
81/362
81/153
Mobilehomes
80/4
80/103
Ratio
79/215
81/26
-2-
80/142
ACCUMULATIVE
INDEXTO
ASSESSORS' LETTERS
LETTER NUMBER
Roll,
name of assessee
Roll
content,
Roll
Corrections
Roll
procedures
79/203
approval
Systfzzms,zone
.
checklist
81/86
78/5
83/14
AH 271
78/33
meeting
78/26
78/41
Assessments,
escape
79/124
79/163
Assessments,
supplemental
83/82
83/87
83/114
84/33
84/67
84/103
83/83
83/84
83/105 83/111
831128 84/18
84/55
84/58
84/68
84/98
Assessors'
handbook
Assessors'
supervisory
distribution
questionnaire
78/52
79/2
personnel
79/49
81/43
83/38
80/7
82/05
82/04
82/26
82/101
79/192
80/120
81/9
79/165
81/87
84/12
80/172
81/99
81/14
81/165
79/3
80/6
82/51
84/104
81/45
83105
80/37
82/35
Assessors
!84/!
Appointment
Budgets
of
and Workloads
Conferences
List
of
81/93
84/36
List
of those
Orientation
Report
elected
for
to State
Supervisory
newly
78/200
79/6
elected
Lands Commission
82/133
79/2
personnel
80/37
82/35
-3-
80/7
79/49
82/05
81/43
83138 ~84/46
ACCUMULATIVE INDEX TO ASSESSORS' LETTERS
TOPIC
Atgxssors
LETTER NUMBER
(Contd.)
81/20
Subpoena power
Attorney
General
Assessor's
right
Oil
of timber
and Gas Property
Possessory
taxation
Tax rate
on unsecured
results
sale
78/60
402.1
transaction
in parking
Property
Audit
under
data
(general
80/74
space
80/83
topics)
781111
roll
78/80
on consignment
and appeals,
78/163
80/101 80/121
Reassessment
interest
Works of art
!***!
80/74
and New Construction
zone assessment
Disclosure
78/233 79/66
to trespass
Change in Ownership
Coastal
!84/!
Opinion
new legislation
on
79/10
-BBank personal
&arrett
property,
and Armstrong
taxability
82/90
83/29
Cases
Board of Equalization,
Organization
Board of Equalization,
Reilly
Boat
assessment
Budgets
tax
of
Retirement
cost
adjustment
Building
permits
80/87
83/07
81/07
84/06
82/94
791123
avoidance
79/192 80/120 81/09
82123 82/71 82/141
83/92 84/19 84/49
and Workloads
Building
80/13
82/09
index
factors
78/96
82/133
-6
ACCUMULATIVE
INDEXTO
ASSESSORS' LETTERS
LETTER NUMBER
TOPIC
Business
inventory
Business
inventory
Contractor's
Direct
!84/!
exemption
exemption
79/170
80/69
80/29
78/129 80/23
aircraft
801144
79/211
Subventions
!***!
Business
8"3;61
78/209
inventory
billing
General
;$217
property
statement,
long
form,
hearing
on
78/133
-cCable
television
Appraisal
!84/!
lines
under
Proposition
78/144
I3
78/83
Classification
!***!
Calamity
79/207 ;3;;ll
82/12
relief
Calendar,
property
82/15 82/140 83/51
83/120
tax
California
Consumer Price
California
Pollution
California
Property
CALTRANS surplus
Candidates
for
Index
Control
Financing
Authority
residences,
valuation
rate,
historical
Capitalization
rate,
open-space
83/47 83167
78/58
81/60
84/34
79/60 80/56
82/37 83/41
of
81/74
78,‘56
of assessor
Capitalization
83/12
79/179
Tax Law Book
office
81/123
properties
78/154 79/149 80/136
78/156 791148 80/M
-5-
.
INDEXTO
ACCUMULATIVE
ASSESSORS' LETTERS
TOPIC
LETTER NUMBER
Certificated
83/l 7
Aircraft
Certification,
79/58
advanced
Change in ownership
Statement
Checklist--approval
of content
Civil
Claims
of Scientology,
air
patrol
for
request
personalty
refunds,
statute
79/141 79/175
79/191 80/19
80/39 80/84
80/108 80/127
80,‘148 80/157
81/47 81/56
i;;lf4
82/1i8
83/35
83149
82/64
81/152
83/19
83/39
83/62
82/08
82/91
83/K’
83/45
84/30
80/64 80/l 08 80/127
80/148 82/08 82/41
82/64
Change of Ownership
Church
79/12
79/177
80/Z5
80/102
80/147
80/181
of assessment
for
roll
78/5
83/10
80/l 28
information
79/120
exempt
of limitations
extended
80/90
Condominium
assessments,
separate
78/212
Conference,
annual
board
78/165 79/142 80/140
81/113 82/111 83/89
joint
& assessors
83/106
Conferences,
Confidentiality,
Construction
Consumer Price
Containers,
assessors'
regional
social
security
84192
84/96
79/165 80/172 81/99
84/12
numbers
80/85
in progress
80/77
81/95
Index,
83/12
84/45
83/47 83/67
84/54
California
83/59
Returnable
-6-
ACCUbiULATIVE
INDEXTO
ASSESSORS' LETTERS
TOPIC
Contract
LETTER NUMBER
audit
program
z;::
84/24
Contract
of sale,
Corrections,
differentiating
from
lease
79/25 80/24
82/36 83/23
79/155
83114
Roll
Court
Cases
83/29
Court
decisions
80/129 81119 81/20
82/l-8 82/14
-D-
Data collection
80180
proposal
relief,
Delinquency
interest
and penalties
information,
State
Directory,
Disaster
action
81/129
Declaratory
Board
81/121
of Equalization
78/191
of assessment
Documented
vessels
exemption,
81/153
information
79/183
head-day
78/21
tax
-E-
Intercounty Pipelines
82/89
Equalization
district,
81/100
Equalization
Districts,
Equalization
hearings
Easements
of
Equalization
79/35
79/207 80/181 81/l 23
82112 82/49
relief
Disclosure
Drought
for
fourth,
new headquarters
83/66
Reapportioned
!84/!
79/10
hearings
-7-
78/89
ACCUMULATIVE
INDEXTO ASSESSORS'
TOPIC
LETTER NUMBER
hearings (Contd.)
Equalization
78;l;Z
Questionnaire
Statistical
j***i
Equipment
LETTERS
80/104
78/197 80/57 80/143
report
index
;‘//;l3
factors
and inventory
ratios
AH 581
!84/!
78/35
Correction
Equipment
index
factors
and inventory
ratios
78/30
!***!
78/35 79/8
79/26 80/18
81/28 83/
Escape assessments
79/124 79/163 80/1.13
81/120 82/124 83/112
Execution
81/114
sales
Exempt organization,
property
leased
to
!84/?
Exemption
Agricultural
fairs
Aircraft,
Business
on county
property
82/126
83/l 17
form
!84/!
inventory
80/54
Animals
Business
79/19
inventory
Containers,
Direct
79/15
80/69
83/59
returnable
80/29
billing
Phasing
Returnable
!***!
79/170 79/217
80/144 83/
out
under
78/76
AB 7X
83159
containers
79/53
Cargo containers
-8-
79/183 80/146
.
.
ACCUMULATIVE
INDEXTO ASSESSORS'
TOPIC
LETTERS
LETTER NUMBER
79/44
Church
Church
property
leased
Church
of Scientology,
patrol
to school
request
82/126
districts
for
information
80/128 82/38
79/120
Civil
air
personalty
Claim
forms (see Forms, Exemption
claim
forms)
80/Z
College
Disabled
Veterans
Claim
classification
Disabled
82/38 83/97
80/43 82,‘06
!84/!
79/102
80/49
veterans
82/13
84/55
80/151 81/44
83/44 83/131
84/58
Form correction
78/224 79/108 79/136
83/117 84/99
Income limit
1979
79/81 83144
79/65
83/131 84/55
79/206
tax
78/21
78/29
79/51
81/04
Late filing
!***I
Drought,
for
head-day
Guidelines
84/42
!84/!
Homeowner's
Exemption
Exemption claim
form
Exemption
form,
Exemption,
82/02
claim
Spanish
version
notice
Exemption
property
79/126 80/149
79/98
83/117
78/192 81/127 82/113
79/43
escape
Exemption
79/64
82/50
79/139
78/152 79/103
79/101
in escrow
-9-
ACCUMULATIVE
INDEXTO
ASSESSORS' LETTERS
LETTER NUMBER
TOPIC
Exemption
(Contd.)
81/54
Mobilehome
Possessory
interests
on secured
78184
roll
Supplemental
Assessments
84/58
Supplemental
security
81/146
Termination
!***!
Household
income
82/1.3
notice
80/76
personalty
Museums and libraries
79/199
Pamphlet
83/24
Personalty
Pets
of home protection
as household
Processing,
80/82
companies
78/88
personalty
welfare
Property
in natural
Property
leased
or veterans'
organizations
1978
to exempt
80/Z
agencies
t33;l;~
Rescinded,
federally
owned property,
Administration
foreclosure
districts
leasing
from
churches
Farmers
Home
82/38
82/116
78/3
82/126
82/06
Seminaries
Solar
78/37
82/1.29
state
Religious
School
83/34
energy
Student
bookstores,
Student
housing
Subvention
Supplemental
80/182
systems
81/94
college
exemption
82/06
80/124
data
84/67
assessments
-lO- -.~
80/43
_~~~
81/10
81/71
.
ACCUMULATIVE
INDEX
TO ASSESSORS' LETTERS
LETTER NUf#ER
TOPIC
Exemption
(Contd.)
Termination
Transit
82/13
notice
development
board
811120
property
Transshipment
79121 79129 791168
Veterans
80155 84158
Welfare
78123
79114
82138
W;:l;
processing
80128 82166
Welfare
and veterans'
Welfare
filing
80131
art
791199
Works of
organization
78127 78168
79130 79/l%
82166 821129
83197 84135
83102 84110
Workshops
!***!
-F-
Factors,
79122
8013
show
801177
81103
housing
801150
assessment
Farm equipment
Farm laborer
Federal
instrumentalities,
Financial
corporations
Fishing
Floating
vessels,
of publicly
listing
owned lands
of
78150
79/218
81189
83191
80140
sport
82143
homes
-ll-
80/31
801135 81/50
82190
82197
84159 841102
ACCUMULATIVE
INDEXTO
ASSESSORS' LETTERS
LETTERNUMBER
!84/!
TOPIC
Forms
Air
carrier
82/11
supplemental
831117
Aircraft
Agricultural
property
811109
statement
Approval
Assessment
Bulk
82128
appeal
storage
property
82124 821114
78186
81162
791100 791110
84127
84150
statement
791157
Change of ownership
821128
791177 82164
801132 811139 82/24
821114 83110 84186
841109 841110
Checklist
Content
80111
of assessment
Disabled
veterans'
exemption
Dry Gas Production
Homeowners'
notice
84104
roll
claim
form,
revised
83194
Report
exemption
78/224 831117 831129
84188 84199
correction
or termination
781177 831117 831129
84103 84188
LEOP forms
821128
List,
78110
8015
80199
801100
standard
Mobilehome
Oil
park
operator's
and Dissolved
Production
Religious
Service
Gas Production
report
Report
change
property
821121 83104
791186
forms
exemption
station
report
821116 821138
notice
84150
statement
-12-
81/30
ACCUMULATIVE
INDEXTO ASSESSORS'
LETTERS
LETTER NUMBER
TOPIC
Forms (Contd.)
Specifications
statement,
Standard
forms
Supplemental
Value
and procedures
production
report
for approval
and in-lieu
of prop.
tax forms
list
Assessment
notification
Vessel
assessment
i-k**!
Fourth equalization
location
Franchise
tax
Fraternal
Benefit
district
headquarters,
781162 781180 791154
83199 831119 84186
81130
84109
78/10
82117
80/5
83108
83/114
84104
781124
80111
84104
80141 80/162
821113
80170
new
811100
returns,
obtaining
Societies,
84102
Taxability
of
791198
-GGeneral
information
questionnaire
781183
statements
81184
Geothermal
property
Government
owned taxable
property
81/90
781150 78/223
79141
791151
79140
78/13
781143
79/209
81169
821132
84157
81131 821136
791187
-HHarvest
Head-day
value
tax,
schedules
drought
78194
781198 791105
80195 801171
81/l 58 82185
83169 831124
841113
78121 78189
exemption
-13-
ACCUMULATIVE INDEX TO ASSESSORS' LETTERS
LETTER NUMBER
TOPIC
Hospital
of
service
Housing,
236
corporations,
781154 791149
811107 821106
84190
rate
capitalization
property,
Historical
nonprofit,
801136
83195
taxability
79/198
Hydroelectric
79/37
Projects,
small,
assessment
of
821108
-IImported
goods,
Income tax
taxation
data,
Index
factors,
Index
of letters
of
adjusting
building
78196
costs
811150
83179
to assessors
property
report
Industrial
building
costs
Insurance
84102
obtaining
Individual
Information
78/45
(IPR)
State
companies,
taxability
Intercounty
pipeline
Investment
Tax Credit
83101
84113
781191
80137
83138
79135
81143
84146
791147
82142
791198
82169
82187
80160
procedures
AH 533.80
directory,
82116
84101
78/38
Board of Equalization
of personal
property
assessments
82/89
83121
-JJoint
meeting,
Jurat
revision
Assessor's
and Board of Equalization
781165
81165
-14-
791142 801140
ACCUMULATIVE INDEX TO ASSESSORS' LETTERS
LETTER NUMBER
TOPIC
-L-
Law Guide,
Property
Lease purchase
Tax
791179
of government
Leased equipment,
sales
Federal Government
Leased
property,
Legal
property
Entity
exclusion
changes
differentiating
to exempt
Ownership
if
79/41
leased
for
from
recording
contract
escape
79/16
821112
78197
of sale
organizations
Program
791151
to
78/32
accounting
Leased property,
Leased
tax
owned property
791155
79115
assessments
8012
831112
Legislation,
index
78/215 791208 81/57
811141 811148 821134
Legislation,
new, housekeeping
811115
LEOP
84130
Letters
to assessors,
index
Letters
to assessors,
listing
Linen
supply
Litigation,
Local
of
of
situs
property
equalization
811150 82116
82193 83101
84113 84173
82/61
84101,
78/l
781182
791132
80163
81/01
82101
83/01
84113
781118
79167
80/l
80/165
81183
82193
84101
78159
79/l
791190
80113.6
81158
82/61
83179
84173
79175
tax
hearings
cases
in
781204 79123
questionnaire
a
-15-
79193
781125 781172 791153
801104 81181
ACCUMULATIVE
INDEX
TO ASSESSORS' LETTERS
TOPIC
LETTER NUMBER
Local
equalization
Local
property
Lonergan
hearings
781197 80157
report
tax monitoring
decision,
legislative
response
81139
81142
81185
81197
801143
811117
-MMachinery
and Equipment
Mailing,
Mailing
79159
Valuation
811119
certification
79168
schedule
Mandatory
!84/!
audit
Banks and insurance
Mandatory
80153
companies
79110
audit
Out-of-state
781139
assessors
and Board of Equalization,
conference)
(annual
791178 80170
781140
travel
Workload
!***I
Meeting,
791143
joint
781165
791142 801140
811113 82ll.11 83189
831106 84192 84196
Methane
gas production
84144
Mineral
properties
7911.96 84144
!84/!
Mobilehome
Accessories
83/86
Assessment
801103 801112
8014
801142
Building
801107
record
81154 811118
Classification
Conversion
78157
to a building
80162
Cost manual
-16-
80/73
.
.
ACCUMULATIVE INDEX TO ASSESSORS' LETTERS
TOPIC
LETTER NUMBER
Mobilehome
Disaster
(Contd.)
!84/!
relief
82/139
Exemption
81/54
Legislation
831115
Notice
82/139
of delinquency
Park operator
report
80199
84/100
Special
Questionnaire,
Reinstatement
to
license
Topic
Survey
83171
fee
status
821139
Training
801106
Value
81152
notification
1*-k*!
Monitoring,
local
property
tax
811118
80/100
801130
81139
81/42
79/203
81186
-NName of assessee
in full
on roll
New Construction
!84/!
New construction
801182
New construction,
questionnaire
New construction,
!***!
self-declaration
Notices,
mailing
Nursery
stock,
of,
81/02
of
821120
811119
certification
valuation
of under
Proposition
13
781138
-o@
Office
relocations
83161
-17-
801178
ACCUMULATIVE
INDEXTO
ASSESSORS' LETTERS
TOPIC
LETTER NUMBER
Oil
and gas producing
property
Oil
and gas production
report,
revised
80120
81115
78/78
821121 83/03
!84/!
Open Space
Cancellation
fees
80194
82/10
Cancellation
procedures
81/149
Capitalization
rate
Costs
of AB 2298,
Laborer
801150
81113
period,
valuation
during
81178
revisions
Preserve
791210
811160
Zone (TPZ)
Valuation
I***!
Organization
Orientation
821133
791217
Questionnaire
Statutes,
of the Board
for
new assessors
79128
791216
79154
82/133
791131
80113
83107
81107
84/06
82109
781214
7916
83124
83134
-PPamphlet,
exemption
Penalties
and interest,
delinquencies
Penalties
and interest,
escapes
Penalty,
811147
82198
Questionnaire
Land categories
Non-renewal
;3//l;5
791148 801137
781156
811108 821105 83196
84189
housing
Timberland
81192
change
of ownership
not
811121
assessee's
nonreporting
-18-
fault
811120
801157
ACCUMULATIVE
INDEXTO
ASSESSORS' LETTERS
TOPIC
LETTER NUMBER
Penalty,
unsecured
Personal
Property
of
Personal
property
is taxable
Petroleum
Pets,
Insurance
value
80/30
date
Companies
82/69
78/53
78/58
Authority,
on secured
The California
80/56 81/60
!84/!
interests
Assessment
78/63 79163
78188
personalty
Financing
82/87 82/90
78/34
systems
schedule
as household
Pollution
Control
The California
Possessory
attachment
of retirement
products
exempt
roll,
78/84
roll
Pollution
Control
Financing
79/52
79/60 80/56
Authority
2:zos
0
Postponement
State
Highway
I***!
Preferential
owner's
Property
of taxes
Real
78/4
on residential
83/81
Property
tax rate on homes not receiving
(SS 1)
exemptions
subject
78/189
to lease
home-
78/46 78/65 78170
79/15
79/16
791151 79/155
Property
!84/!
Tax
79/20 80/17 81/06
82/15 83/16 84/08
Calendar
Cases in
79/34
78/107 79123 79/93
80/7
litigation
Law guide
79/179
Legislation
791208 81/57
Questionnaire
78/73
Postponement,
!***!
senior
81/104
citizens
-0
-19-
.
ACCUMULATIVE INDEX TO ASSESSORS' LETTERS
LETTER NUMBER
TOPIC
Proposition
!84/!
13
Accelerated
Analysis
assessment
83/62
under
78/100
of
Annexation
to cities
XIII
Article
781185
and counties
78/179
A workshops
78/159
Assessment
appeals
procedures
Assessment
following
eminent
Assessment
roll
corrections
Attorney
General
opinion,
rate
78/111
Attorney
General
summary of issues
78/106
82191
domain
79/119
tax
Base value
78/103
Base year
79/83 79/118
Cable
television
Cal-vet
loans
Classification
Computer
78/176
as change-in-ownership
legal
Change-in-ownership
Completion
78/144
appraisal
Change in ownership,
entity
special
ownership
topic
Decline
in value
Decline
in value,
Disaster
relief
Eminent
domain,
appraisals
workshop
84/94
78/187
78/‘220
82/25 83112 83147
index
82/25
court
80/129
case
79/207 80/181 81/l 23
assessment
following
-2o.-
or personalty
83/45 84/30
78/66
of 1978 roll
Consumer price
program
survey
of M&E as improvements
assisted
80/113
82/91 83135
.
ACCUMULATIVE INDEX TO ASSESSORS' LETTERS
TOPIC
LETTER NUMBER
Proposition
13 (Contd.)
!84/!
Execution
sales
81/114
Extension
of roll
completion
78/101
Factoring
78/103
Inflation
Factor
Inter-county
83/12
(DIE)
equalization
after
Legislation
Proposition
13
78/164
!84/!
AB 8
79/158
AB 20
81/85
A0
83/47
1019
79/177 79/191
AB 1488
79/171 79/180 791182
79/187 79/l 91 79/204
79/207
AB 1488 Workshop
79/162
AB 2345
84198
841103
SB 154
78/111
78/120
SB 1571
78/114
78/120
SB 2212
!***!
78/116
78/120
LEOP forms
82/128
Lonergan
decision,
Machinery
Mineral
legislative
and equipment
response
81/85
81/97 811117
79/59 79/143
valuation
properties
79/196
Miscellaneous
questions
78/190
Miscellaneous
topics
781147
New construction
!84/!
-21-
.
ACCUMULATIVE INDEX TO ASSESSORS' LETTERS
TOPIC
Proposition
LETTER NUMBER
!84/!
13 (Contd.)
Building
821133
permits
Questionnaire
81/02
New construction
781145 781188 791204
80177 801182 81195
83162
New construction,
Seismic
!***I
Nursery
Oil
Safety
781138
property
Possessory
Property
Questions
subject
8019
assessment
valuation
procedures
781134 791180
chart,
change
in ownership
81194
system
ruling
83/39
80126
improvements
energy
781169
781137 79134
to lease
and answers
Supreme Court
78/175
on constitutionality
assessment (Lonergan)
Unsecured
roll
Valuation
of Nursery
Valuation
of open-space
Valuation
of orchards
Valuation
of taxable
Value
80120 81115 81192
811138 82114
property
interest
Reference
Relocated
821120
84/97
Exclusion
and gas producing
Quick
of
stock
Petroleum
Solar
self-declaration
81185 81197
stock
8111.17
781138
property
781171
and vineyards
government-owned
781128
property
781150 781223 79140
79139
changes
791162 80/l 79
Workshop
!***I
-22-
.
.
.
ACCUMULATIVE
INDEXTO ASSESSORS'
TOPIC
LETTERS
LETTER NUMBER
Public
retirement
Public
utility
systems,
assessment
property
acquired
by
calendar
Publicly
owned lands,
assessment
Publicly
owned lands,
taxable
factors
83/03
81/155
83/120
821140 83151
84108
79/22
82132
80/3
78/150
79141
781223 79/40
791151 83132
-RRatio,
791215 81126
assessment
Reapportioned
equalization
Refund
claims,
Reilly
Retirement
Religious
of limitations
80190
82194
811125
83161
offices
to assessors
to State
Lands Commission
Residential
and entry
possessory
interests,
on the secured roll
Retirement,
Reilly
Retirement
systems,
Returnable
containers
Revenue
extension
exemption
Relocation,
Report
statute
83166
districts
postponement
82194
public,
property
acquired
completion
Roll
correction
by
83103
83/59
distribution
Roll
821133
78/4
791158
791106
extension
83/14
-So
Safe harbor
leases
84107
-23-
81131
78/189
ACCUMULATIVE
INDEXTO
ASSESSORS' LETTERS
TOPIC
Salary
LETTER NUMBER
survey
Sale for
79/152
80/164
821123
taxes,
appraisal
Sales tax exclusion,
government
equipment
church
Secured
roll
entry
Seismic
Safety
Bill
Senior
citizens,
Signature
Social
security
Staff
from
information
possessory
new construction
tax
postponement
survey,
interests
78/189
781195
84197
80185
801182 81/10
81/94
change
81171
84194
in ownership
781113 79182
78130
82117
list
assessment
Lands Commission,
functions
Statute
of limitations,
Student
bookstores,
lots,
801128
84160
assignments
Subdivision
821112
79175
topic
Statistical
79116
811104
number confidentiality
assessees,
8018
78142
statements
Possessory
Assessors
Report
DIE reassigned
of
waiver
college
valuation
8015
84109
811155 821140
calendar
State Highway Real Property,
Interests
In
State
for
supply
form
to
to federal
on assessors
property
systems
Standard
State
request
Exclusion
energy
Special
leased
of residential
on property
linen
Solar
of,
1, effects
Situs,
prior
78/32
Scientology,
Senate
of property
79/202 801118
811102 811163
83115 84117
83181
to
821133
7818
of
84161
exemption
80143
of
84151
-24-
81130
ACCUMULATIVE
INDEXTO ASSESSORS'
LETTERS
TOPIC
LETTER NUMBER
Subpoena power,
81/20
assessor's
Summary of proposed
1984
legislation
84115
84/41
84126
84143
84192
84196
83/82
83/87
83/114
84118
84158
84198
83/83
831105
83/128
84133
84167
841103
84153 84163
;;;;;8 84191
Summons to joint
Supplemental
meeting,
and board
Assessments
Supreme Court
ruling
Survivor-curve
a
assessors
on Proposition
percent
good factors
83/84
831111
433;l;Z
84168
78/l 75
13
explained,
AH 581A
78111
-T-
I
Table
84174
841107
of sections
Tax amnesty
Taxable
affected
by legislation
841115
program
publicly
82/134 84111
781150 781223 79140
owned lands
79141
!84/!
Taxability
Fraternal
benefit
Nonprofit
hospital
Personal
Taxability
791151 84128
property
societies
services
of
791198
corporations
insurance
companies
791198
769/198
!84/!
(Contd.)
Personal
property
of retirement
Publicly
!***!
owned lands
systems
78134
82/32
-25-
83/32
ACCUMULATIVE INDEX TO ASSESSORS' LETTERS
TOPIC
LETTER NUMBER
Timber
!84/!
Advisory
Committee
Harvest
value
appointment
81/67
schedules
78113
Preserve
zone compatible
uses
Preserve
Zone Land Valuation
81112-2
821137
79/24
81/160
831126
Value
of timberland
81/l-8
Yield
Tax hearing
Yield
Tax and reserve
Yield
Tax revenue
!***!
Time share
rates
781184
811135
811164
83106
84/111
distribution
821142
791205
811154
821133
831123
801170
811157
821137
84114
821137
80197 82192 821122
valuation
Training
!84/!
Appraisal
seminars
Approval
of,
Course,
81136
79/69
guidelines
training
for
instructors
82103
801166 81164
Credit
Guidelines
for
approval
of
82140
Mobilehomes
Report
82/137
78191
procedures
ownership
writing
801106
for
assessor's
781143.
79/105 79/209
801171 81169
82/85 821132
831124 84157
Tax Rate Areas
fund
78194
781198
80195
811158
83169
841113
staffs
-26-
78116
ACCUMULATIVE INDEX TO ASSESSORS' LETTERS
TOPIC
Training
LETTER NUMBER
(Contd.)
Status
of appraisers
79194
801179 81147 83102
83184 83/87
Workshops
!***!
Transit
development
Transshipment
board
exemption
property
exempt
invalid
811120
79121
236 Housing
79129
79/l 68
79137
-U-
791135
Underreporting
Unsecured
real
property,
Unsecured
roll
data
Unsecured
tax
revaluing
1978-79
81185
81/97
81I70
78/48
bills
Penalty
attachment
!***!
80171 801175
80130
date
W;;9
Utility
valuation
calendar
Utility
Water Company property
821140 83151
781208
statement
-vValue
notification
forms
781124
Valuation
of residences
subject
Valuation
of subdivision
lots
Valuation
of Timeshares
to CALTRANS agreement
81174
84151
82 /92
-27-
80111
ACCUMULATIVE
INDEXTO
TOPIC
ASSESSORS' LETTERS
LETTER NUMBER
!84/!
Vessels
Assessment
Eligible
for
1 percent
One stop
tax
service
Property
statement,
Reporting
assessment
hearing
on form
Forms
Spor;*fi;hing
.
Veterans
exemption,
disabled
Claim
classification
Late!f5?lng
801168
79/80
811162 821113
791159
791117
791122 79/138
79/l 67
78/132
80141
82,'70
82/113
80140
811162
791102
78/224
791108 791136
79165
79181 84155
84199
t
for
801162
!84/!
Form correction
Income 1imi
80140
1979
791206
.
Supplemental
assessments
84/55
84158
-WWaiver
of statute
of limitations
Water company property
Welfare
exemption
84161
781208
statement
(see exemption
welfare)-
AH 267
affidavit
I***!
under
Workload
791195
78/27
Rehabilitation
Wells
79130
construction,
and staff
78123
valuation
production
of
report
81195
81177
-28-
78168
84119
79114
.
*
ACCUMULATIVE
INDEX
LETTER NUMBER
TOPIC
Works
of Art, exemption
Workshops,
TO ASSESSORS' LETTERS
79/199
83102
exemption
AO-11-1244A
January 8, 1985
-29-
84110