Comments
Description
Transcript
STATE BOARD OF EQUALIZATION
STATE OF - CALIFORNIA _ STATE BOARD 1020 OF EQUALIZATION N STREET, SACRAMENTO, . BOX 1799, SACRAMENTO, (916) CALIFORNIA CALIFORNIA 95808, WI:LIAM M BENN!‘- Porrt Dlrtrrcr. Kcnll~c..? CONWAY H COLL’T Second hstncl, Los hge~cs ’ 445-4982 ERNEST J DRONENBURG. JR Thwd Dtrtnct. San Dqo RICHARD Fourth hrtmt. NEVINS Paodmo KENNETH CORY Comrolkr, Sacmmemo January 13, 1986 OOUGLAS 0. BELL Exccvhre Secretory 30. 86/01 TO COUNTY ASSESSORS: LISTINGS OF LETTERS TO COUNTYASSESSORS To assist you in keeping up to date on information sent out by the we are enclosing two listings of Assessment Standards Division, letters sent by us to county assessors during the year 1985. The first list is arranged numerically and indicates the date and The second listing is arranged by topic and subject of the letter. indicates the letter number. We plan to send the next will be useful to you. lists in July. We hope this information Sincerely, Verne Walton, Chief Assessment Standards Division Enclosures 1985 COUNTY ASSESSOR LETTERS Mumber Date Subject 85/01 January 18 Listings 85/02 January 11 Salary 85/03 January 8 Table 85/04 January 8 Southern Pacific Superior Court 85105 January 11 Organization 85/06 January 11 1985 Calendar for the Valuation Utilities and Railroads 85/07 January 11 Marin County 85/08 January !O Value of Timber1 and 85/09 January 10 Timber 85/10 January 16 Budget, Workload and Assessment Appeal in Assessorsf Offices in 1983-84 85/11 January 23 Fresno 85/12 January 18 Allstate et al., County 85/13 January 22 Supplemental 85/14 January 25 Taxable 85/15 January 25 1985 Disabled Forms 85/l& February 8 Assessors' 85/17 February 22 Property Tax Rule 472, Valuation Interests in Timeshare Estates 85/18 February 22 Property Tax Rule 462.5, Change in Ownership of Real Property Acquired to Replace Property Taken by Governmental Action or Eminent Domain Proceedings 85/19 February 15 Checklist for the Submittal for Approval of Assessment Roll, Alphabetical Index, Value Notification, and Notice of Supplemental Assessment Forms to the State Board of Equalization 85/20 February 22 Disabled Veterans 85/21 February 22 Consumer Price 85/22 February 25 Rule 735, Welfare Public Hearing: 85/23 February 25 Rule 1025, Value of Timberland, April 10, 1985 85/24 February 20 Supplemental of Statutes . of Letters Survey to County Assessors 1984-85 of Sections Affected by 1984 Legislation Co., et al. No. 828875 of the Board v. for SBE, San Francisco - 1985 of Public Assessor Yield Tax Rate County Assessment Practices Activity Survey Insurance Company v. County of Los Angeles and Security Pacific National Bank v. of Los Angeles et al. Assessments--Late Publicly Exemption Claims Claim and Notice Owned Lands Veterans Handbook Exemption Section Property Index for 222, Standard Form Lcist of Real Property and Timeshare Uses Tax Exemptions 1985-86 Roll Exemption Claim Review April IO, '1985 Public Assessments on'Fixtures, of 1984 (Assembly Bill Proceduresp Hearing: Chapter 2345) 946 -2Subject Number Date 85125 February 26 Listing of Companies with the California Authority 85/26 February 26 ITT World Communications, Board of Equalization 85/27 February 27 AB 2345 (Fixtures) 85128 March 5 Welfare Exemption-Homes for the Handicapped Income Statements 85/29 March 5 Sutter 85/30 March 5 Yolo 85/31 March 6 Assessors' 85/32 March 1 Representative Periods for the 1985 Tax Year for the Assessment of Aircraft Operated by Certificated Air Carriers and Scheduled Air Taxi Operators &5/33 March 5 Control and Ownership of Legal as "Community Property" 85/34 March 21 Assessors' costs Handbook 85135 March 5 Additional Reporting Instructions,for Fixture Schedule {AH 571-D) 85/36 March 8 Economic 85/37 March 8 Preliminary 85/38 March 15 Property Tax Rules 282 and 283, and Permanent Certification Temporary CertificaLion 85/39 March 13 Property Tax Rule 133, Business Inventory Exemption 85140 March 15 Property Tax Rule 193, Scope of Audi% 85/41 March 15 1985-86 85/42 March 15 Assessors" Factors 85/43 March 19 Summary of Proposed 85/44 March 29 Property 85/45 March 26 Error 85/46 March 29 Assessors' Analysis Handbook 85/47 April 2 Exemption Workshops 85/48 April 9 Information 85/?3 April 11 Summary of Proposed 85/50 Aprsl 12 AH 5028, 85/51 April 16 Revised 1985 Cnlendar for U%ilities and &ilroads County County Entering Pollution Inc. v. California State Workshop Assessment Assessment Handbook Life into Contracts Control Financing Elderly Practices Survey Practices Section Survey 533.80 Section and Update Entities 533, Acqui *ed Industrial Building Supplemental Questionnaire Change of Ownership Contract Audit Handbook Tax Rule in Legal Report--Confiden%iality Program Sec%ion 581, Legislation 313, Index Number 1 Hearing %nforma%ion Equipment Procedure Bulletin Section UOF, Cash Equivalent Directories preliminary Legislation Number 2 Change in Ownership %he Valuai%inn Report of Public -3Number Date Subject 85/52 April 22 Assessors' Property 85/53 April 24 Summary of Proposed Legislation 85/54 April 23 Assessors' costs Section 85/55 April 29 County 85/56 April 26 Sacramento County 85/57 April 26 Assessors' Data Handbook 85/58 May 8 Rule 460, General June 25, 1985 85/59 May 8 Rule 461, Hearing: 85/60 May 10 Access to Assessors' Records 85/67 May 14 Summary of Proposed Legislation 85/62 May 15 Revised 1985 Calendar for Utilities and Railroads 85/63 June siarin 85/64 June 3 Yuba County Assessment Practices Survey 85/65 June 4 Inyo Assessment Practices Survey 85/66 June 10 Rule 463.5, Date of Completion of New Construction, Public Hearing: July 30, 1985 85/67 June Assessors' Building Handbook Costs 85/68 June 13 Assessors' Analysis, Handbook Section 57OF, Cash Equivalent Supplementary Narrative 85/69 June 13 Harvest 85/70 June 13 Summary of Proposed 85/71 June 17 Exemptions--Supplemental 85/72 June 20 Rule 85/73 June 20 Supplemental Assessments and Events Occurring Between March 1, 1983 and July 7, 1983 85174 June Harvest June 85/75 June 27 Questions and Answers Assessments 85/76 July 5 Rule 463.5, Date of Completion Public Hearing: August 19, 85/77 July 15 Rule No. 136, Procedure a * 3 24 21 Handbook Section Handbook Assessors' 027, 534, Rural 587, Aircraft Value No. 1025, Building List Assessor Section Application, Assessment County of Number 3 Real Property Value June 25, 1985 County Tax Situs Public Hearing: Changes, Public Number 4 the Valuation Practices Section Valuation 531, of Public Survey - . Residential Schedules Legislation Value Assessments--Late Filing of Timberland Value Schedules, 25, 1985 ldelfare Number 5 Public Regarding Exemption Hearing: Supplemental of P!ew Construction, 1985 Claim Review -4Numb@r Date Su0ject 85/78 JuSy 26 Rule 135, Homeowners" Property Tax Exemption, Public Hearing: September 11, 1985 85179 July 26 Rule 252, Hearing: 85/80 July 25 State Board of Equalization Seminars for 1985-85 85181 August 5 85182 August 6 85183 August 8 Building 85/84 August 9 Harvest 85/85 August 19 Tracking 85/86 August 20 Los Angeles 85/87 august 30 1986 Property 85/88 August 29 85/89 September 5 Summary of Proposed 8!5/90 September 5 Hooper v. Bernarlillo 85/91 September 5 Listings 85/92 September 3 Assessors’ Handbook Section Procedures 85/93 September 12 Attorney 85/94 September 12 Placer 85/95 September 12 AH 571-R, 85/96 September 12 Rule No. 2, The Value Concept 85/97 September 19 Specifications and Procedures for Approval of Property Statement, Production Report, and In-Lieu Tax Forms 85/98 September 10 Lands Assessed Under Sections 423, 423.5, and 426 of the Revenue and Taxation Code Yield Rate Component 1986 Lien Date 85/99 September 16 Minimum Assessments and The Use of Multipliers in Appraisal of Marginal Producing Petroleum Property 85/100 September 17 Summons to a Meeting 85/101 September 26 Historical Properties Assessed Under Sections 439, 439.1, 439.2, 439.3, and 439.4 of the Revenue and Taxation Code Yield Rate Component - 1986 Lien Date Content of Assessment September 11, 1985 Financial . Roll, Appraisal Public Courses and Corporations Special Topic Yobilehomes Survey Permits Value for on the Assessment Health Facilities of Schedules Ownership Interests County Assessment Statement Practices Survey Forms Assessors? Letter No. 85/12 Allstate Insurance Company v. County of Los Angeles et al., and Security Pacific National Bank v. County of Los Angeles, et al. of Letters General Legislation Number 6 County Assessor . to County Assessors Opinion 271, Assessment Roll No+ 84-1104 County Assessor Apartment House Property Statement at Anaheim , * -5Number Date 85,'102 September 26 Budget, Data 85/103 September 30 Correction to Form AH 571-D, Supplemental Schedule for Reporting Monthly Acquisitions and Disposals of Property 85/104 October 1 Schedule 85/lOS October 11 Rule 457 - Conduct 85/106 October 11 Rule 324 - Decision 85,'107 October 15 County Assessors' SS/lOS October 10 Welfare 85/109 October 11 Modoc County Assessment 85/110 October 11 Annual Conference Program 85,'lll October 22 Assessment Appellate 85/112 November 8 Assembly Bill 128 - Revisions to 1986 Property Statement Forms Relating to Horses 85/113 November 1 Soundproofing Airports 85/114 November 4 Late Filed 85/1X November 5 1986 Exemption 85/116 November 8 Specification Exemption 85/117 November 8 Table 85/118 November 12 Tuolumne County Assessment 85/119 November 13 Summary of Legislation 85/120 November 21 Rule hTo. 460, General Application, and Rule No. 461, Real Property Value Changes 85/121 November 19 Harvest 85/122 November 19 Adjustment 85/123 November 27 Merced County Assessment 85/124 November 27 Special Topic Survey on the Assessment Possessory Interests 85/125 December 5 Appraiser 85/126 December 5 Chapter 186 of the Statutes Bill 312 85/127 December 5 Correction Property 85/128 December 5 Sale and Leaseback Subject Staff, Roll, and Assessment * of SBE Appraisal Appeal Courses for 1985-86 of Hearing List Exemption --Homes for Appeal Elderly Practices or Handicapped Survey Decision Homes Located in the Vicinity sl@O,OOO Disabled l!eterans' of Exemption Forms and Procedures for Approval Claim Forms and Checklist of Sections Affected of 1986 by 1985 Legislation Practices Survey Number 7 Value Schedules of Timber Yield Training Status Tax Rate Practices Survey of Reports of 1985, Assembly to Form AH 266, Claim for Homeowners' Tax Exemption, Card Format Transactions -6Number :, 1;;: ,,,I/ llI,l;i /If j, ,;;,:/I ais9, 4 ,I,; ,I/ II ,‘I, /,#!S, , /,“F ,‘l/,//:/j// ,//II ! I/ /I/!I://, ///S//1/1, lil’ l’,/,& ,,‘li,,////i!,,//::i/I ,,1;, (3; 1 1 ,!, /m ,// :;;/‘/I ‘I /S &;I’, /I / lll”)!/ ‘4 ,/jil//il( $1 /~ 111,,jl,,, 4, /‘i(l ,,:,‘,,1”,‘1 I “‘/‘/,~,,l,,‘~, i ,,ii/l;,’ ,, I,’ I l;//,/,il~ j:, /I/ I,,,, #I!, ‘1’b ///< i :Y!,,, ,,, ,/,,,;c:,i,,, :, !I4 /$;~,I,, 1111//,,,1,/~,,/1,/~, I ,,~ ~~~;!~,:!////j//:/l 1’ ill!’ /!!I I” /s8, ,,I # :! ‘I,1 ,I/!, jl/::i/jjj!/ ,/i/i ,,I /I ;//i/j, iFl,i, ” ‘1/,,,,,:I, s/,‘//f !I ‘:,/I J “, ;f /: a,,, ‘II II Date Subject 85/129 December 12 Rule 463.5, Date of Completion Supplemental Assessments 85/130 December 16 Assessorss Building 85/131 December 12 Form MI 502A, Preliminary Report 85/132 December 12 Sonoma County Assessor 85/133 December 18 1986 Calender of the Valuation and Railroads 85/134 December 23 Corrections to Assessors' Handbook Section Assessment Roll Procedures 85/135 December 24 Timber Yield 85/136 December 27 Value of Timberland Handbook Section Costs Tax Rate of New Construction 532, Commercial Change of Ownership of Public Utilities 271, , ACCUMULATIVE INDEX TO ASSESSORS' LETTERS LETTER NUM8ER TOPIC Accelerated 83/62 Assessments Access to Assessors' 85/60 Records Accounting changes for recording Action Declaratory Relief for Agricultural property leased property 78/97 81/129 statement, hearing on form 781131 Aircraft As Business Inventory Assessment 80123 of foreign-owned 83/17 General business General monthly inventory exemption activity model and series Registrants, state code ?8/14 78/186 Representative periods, failure Supplemental 78/74 78/126 78134 82/30 8405 80/42 82/55 85/32 81/34 83/31 78/18 88/22 82/70 periods proposed to file penalty form (AB 2902) 781205 82/H Tax rate Amnesty, 78/216 Forms Statement, 80/119 _ 781193 791176 80/34 and county Representative Valuation 78/129 reports Manufacture, Time prior 801144 ?8/43 Certificated Reporting 80/119 82/28 &O/l 19 to revenue flight 8Ofll9 Data - AH 587 78129 87 /40 Tax, Program 84/115 -a- 79/42 80/32 , ACCUMULATIVE INDEX TO ASSESSORS' LETTERS LETTER WMBER TOPIC Animals not under business Annexations to cities inventory and counties Appraisal policy statements Appraisal prior to sale for Appraisal seminars Appraisal of Single Appraiser certification, Appraiser qualifications Arahian exemption under Prop. 13 78/185 78/211 taxes 79/13 SO/8 81136 Family Residences AH 535 advanced 78154 79/58 811116 8W176 Horses 851112 ARC0 underreport! Armstrong 80154 ng 79/135 and Barrett Assessed value, Cases report 83129 to the Board, questionnaire 81/l-16 (No number) Assessment Appeal activity Appeal application 78/l%' 80157 SO/l43 81%128 82/13O 84/19 forms Appeal boards, court Appeal officers hearing 78P86 81862 decfsion 801129 821133 Appeals Boats,, 791212 $4138 tax avoidance Condominium, 794100 79/190 82144 82,'133 7gp123 separate 781212 Documented vessel s 79/183 Information 81 I1 53 disclosure 80/4 Mobilehomes -2- 811162 80/103 80/142 ACCUMULATIVE INDEX TO ASSESSOQS' LETTERS LETTER NUM8ER TOPIC Practices Surveys Fresno 85,'ll Inyo 85/65 Los Angeles 85/86 Marin 85163 Merced 85/123 Modoc 85/109 Sutter 85/29 Tuolumne 85/118 Yolo 85/30 Yuba 85/64 Qatio Roll, name of assessee Roll content, Roll Corrections Roll procedures Systems, approval 81/26 79/203 &l/86 7af5 checklist 83/14 78/33 AH 271 zone meeting Assessments, escape Assessments, supplemental Assessors' 79/215 . 78/26 78/41 791124 79/763 83/82 83/87 83/114 84/33 84/67 84/103 83/83 83/105 83/128 84/55 84/68 85/16 85/42 85/54 85/68 handbook distribution -3- &S/31 85/46 -85/57 85/92 83/84 83/111 84/18 84/58 84/98 85/34 85/52 85/67 ACCUMULATIVE INDEX TO ASSESSORS' LETTERS LETTER NUM8ER TOPIC Assessors' handbook distribution questionnaire 78/52 Assessors" handbook, of 85/111 Assessors' handbook reliability sections 021 85/52 222 85/16 271 85/92 85/134 51OF 85/46 85/68 531 85/67 532 85n30 533 85/34 533.80 85/31 534 85/54 581 85/42 587 85/57 Assessors mcords, 85/66 access to Assessors@ supervisory personnel 79/2 80/37 82/35 85/48 79/49 81/43 83/38 80/7 82/05 84/46 82/04 85/07 85/132 82/26 85/56 82/101 85/94 79/192 80/12O St/9 79065 81/87 84/12 80,072 81/99 Assessors Appointment 3 udgets of and Work1 oads Conferences -4- 81/14 81 /I65 ACCUMULATIVE INDEX TO ASSESSORS' LETTERS LETTER NUMBER TOPIC Assessors (Contd.) 79/3 al/g3 84/36 85/107 List of List of those Orientation Report for to State Supervisory 78/200 elected newly elected 79/6 Lands Commission 82/133 79/2 aof 82f 35 85/48 personnel 87 f20 Subpoena power Attorney General Opinion Administrative Assessor's right Oil of timber and Gas Property Possessory interest taxation Tax rate on unsecured Works of art Audit Audits, results data (general 80/74 space 80/83 topics) 78‘014 roll 78/80 on consignment and appeals, 78/163 80,'101 Reassessment in parking Property 78/60 under 402.1 sale transaction new legislation on 79JlO 85f40 scope -5- 79/66 80174 and New Construction zone assessment Disclosure 78/213 to trespass Change in Ownership Coastal 85/93 summons 80/121 ACCUMULATIVE INDEX TO ASSESSORS" LETTERS LETTER NUMSER TOPIC -BBank personal Barrett property, and Armstrong 82/90 taxability 83/29 Cases of 80/13 82109 85/05 Retirement 82194 Board of Equalization, Organization 3oard of Equalization, Reilly 80/87 83/07 St/O7 84/06 Board rules 2 85/96 133 85139 135 85/78 136 85f22 193 85/40 252 85179 282 & 283 85/38 313 85/44 324 85/906 457 85/105 460 85/58 461 85/59 462.5 85P18 463.5 85/66 472 85/17 85/23 -1025 Boat assessment tax avoidance 79Pl23 85/77 85/120 85/76 85/72 85/129 ACCUMULATIVE INDEX TO ASSESSORS' LETTERS LETTER NUMBER TOPIC 79/192 82/23 83/92 85/10 r3udgets and Workloads Building cost Building permits Business inventory Business adjustment Direct General factors 78/96 exemption inventory 82/133 85/83 79/l70 80169 85f39 79/217 78f ;03i61 80/23 8Of144 78/209 billing aof aircraft 78/129 Subventions Business 81/09 82/141 84/49 exemption inventory Contractor's index 8Of120 82/71 84/W 85/102 79/211 property statement, long form, hearing on 78/133 -CCable television Appraisal lines under Proposition 13 78/144 Classification Calamity Calendar, California 78/83 relief property tax Consumer Price Index -7- 79/207 82/12 80/181 82/49 81/123 79/20 80/17 81/06 t-S-@ 85/06 82/140 83/120 85/51 83/16 84/08 85/62 83/12 83/47 83/67 ACCUMULATIVE INDEX TO ASSESSORS' LETTERS LETTER NUMBEZ TOPIC California Pollution California Property CALTRANS surplus Candidates for Control Financing 78/58 81/60 84/34 Tax Law !3ook residences, office historical Capitalization rate, open-space 78/56 properties 78/154 79/149 80/136 78/156 79/148 80/137 %\E8 83/49 85f33 85/126 79/141 79/191 80/39 8Of108 80/148 81/47 81/152 82/64 83/19 83/39 83/62 85/37 85/128 79/175 80/19 80/84 8Of127 80/157 81/56 82/08 82/91 83/20 83/45 SW30 85/85 &O/64 80/148 82/64 80/108 8Of127 82/08 82/41 85/37 85/50 78/5 83flO 83/17 Aircraft Certification, 79/58 advanced Cha.nge in ownership 79/12 ;;g7 80/l 02 80/147 80/181 81/114 82/41 Change of Ownership Statement Checklist--approval of content Church of Scientology, Civil air Claims for patrol refunds, 80/56 83/41 81/74 of of assessor rate, 79/60 82/37 85/25 79/l 79 valuation Capitalization Certificated Authority request personalty statute Condominium assessments, of assessment for roll information 80/128 79/120 exempt of limitations extended 80/90 78/212 separate -8- 85/19 ACCUMULATIVE INDEX TO ASSESSORS' LETTERS l LETTER NUMBER TOPIC Conference, annual Conferences, joint assessors' board & assessors regional 78/165 &l/113 83/106 85/100 79/142 80/140 82/111 83/89 84/96 84/92 85/llO ;'//l;5 80/172 81/99 Confidentiality Social security Preliminary numbers &O/85 change of ownership report DOT access to records Construction Consumer Price Containers, 85/60 in progress 80/77 &l/Xi Index, 83/12 84/45 83/47 84/54 83/67 85/21 79/25 82636 85141 80/24 83/23 California Returnable Contract audit Contract of sale, Corrections, 85/37 83/59 program 78/12 al/33 84/24 differentiating from lease Roll 79fl55 83fl4 Court Cases 83/29 Court decisions &O/l 29 82/l-8 85/12 85f90 -DData collection proposal Declaratory relief, Delinquency interest action &O/80 for aifl29 and penalties &T/l21 a -9- 81 /19 81/20 82/l4 85/04 85/26 85/88 85f-i 11 . ACCUMULATIVE INDEX TO ASSESSORS' LETTERS TOPIC LETTER NUMBER Directory, information, Disaster State Board of Equalization relief Disclosure of assessment information 79/35 79/207 82/12 &O/181 81/123 82/49 81/153 Documented vessels Drought 78/191 79/183 exemption, head-day tax 78/21 78/89 -EEasements of Intercounty Economic life Pipelines 82/89 questionnaire Equalization district, Equalization Districts, Equalization hearings Equalization 85/36 fourth, new headquarters Sl/lOO Reapportioned 83/66 . , hearings 79/10 Questionnaire ?8/172 81/H 79/853 80/704 82899 78m7 aof sop143 78/30 79/18 81/25 78/35 79/26 &l/28 79/8 80/?8 83/ Escape assessments 79/124 81/120 85/726 79/163 82/124 8Of113 83/112 Execution 81,'114 Statistical Equipment report index factors and inventory ratios Correction Equipment AH 581 78/35 index factors and inventory sales -lO- ratios ACCUMULATIVE INDEX TO ASSESSOZS’ LETTERS LETTER NUMBER TOPIC Exempt organization, property leased 79/15 to Exemption Agricultural fairs Aircraft, on county 82/126 property 83/117 form Business inventory aof 54 Animals Susiness Containers, Direct returnable aof 29 78/76 out under AB 7X Returnable 79/170 79/217 8Of144 83/ 83f 59 billing Phasing * 79fl9 &O/69 inventory 83f 59 containers Cargo containers 79653 79f183 aof Church 79/44 82/38 Church property leased Church of Scientology, Civil air patrol request for information aof 82f 38 79/l 20 Exemption review claim forms) 85f 22 $0/2 College Disabled 82/l 26 districts personalty Claim forms (see Forms, Claims to school 83/97 80/43 82fO6 Veterans Claim classification 79/102 Disabled &o/49 aa/1 3 84f 55 veterans -ll- aof1 51 81 f 44 83f44 83/l 31 84f58 85/20 ACCUMULATIVE INDEX TO ASSESSORS' LETTERS LETTER NUMBER TOPIC Disabled Veterans (Contd.) Form correction 78/224 83/117 79/108 79/136 84/99 85/15 Income limit 79/65 83/131 79/81 84/55 Late filing 79/206 85/i 14 78/21 78f29 79/51 84/42 81/04 79/64 82/50 79/126 8Of149 79/98 85/127 83fll7 85/115 78fi92 al/l27 82/113 79/43 79/139 78fl52 79/i03 Drought, head-day tax Guidelines 83/44 82,'02 Homeowner's Exemption Exemption claim form Exemption claim forq Exemption, Spanish version escape Exemption notice Exemption property 79/101 in escrow 81/54 Mobilehome Possessory interests on secured roll S&l84 Supplemental Assessments 84/58 Supplemental security al/146 Termination income 82/13 notice Homes for elderly statement and handicapped, income 85/28 personalty &O/76 Museums and libraries 79/199 Household -%2- 85/71 ACCUMULATIVE INDEX TO ASSESSORS' LETTERS LETTER NUMBER TOPIC Exemption, (Contd.) 83/24 Pamphlet Personalty of home protection Pets as household Processing, 80/82 companies 78/88 personalty welfare Property in natural Property leased or veterans' organizations 1978 78/37 82/129 state 80/Z! to exempt agencies Religious Rescinded, federally owned property, Administration foreclosure Residency requirements, veterans School districts leasing veterans Farmers bookstores, Student housing Termination Transit 81/10 81/71 Home and disabled 85/90 82/126 from churches 80/182 81/94 systems Student Supplemental 82/116 82/06 energy Subvention 82/38 78/3 Seminaries Solar 83/34 college 80/43 exemption 82/06 80/124 data 84/67 assessments 82/13 notice development 85/71 81/120 board property Transshipment 79/21 79/29 Veterans 80/55 84/58 Welfare 78/23 78/27 79/30 82/66 83/97 85/28 iii;//:84 82/135 84/106 -13- . 79/168 78/68 79/195 82/129 84/35 85/108 ACCUMULATIVE INDEX TO ASSESSORS' LETTERS LETTER NUMBER TOPIC Exemption (Contd.1 Welfare and veterans' Welfare filing organization processing 80/28 82/66 80/31 !Jorks of art asp199 Workshops 83/02 84/10 79/22 80/3 85/47 -FFactors, assessment Farm equipment Farm laborer of publicly show instrumentalities, Financial corporations vessels, 80/31 SOP177 81/03 80/150 housing Federal Fishing owned lands listing of 78fSO 79/218 81/89 83/91 85/81 80/135 81/50 82/90 82/97 84/59 84/102 80/40 sport Fixtures workshop 85/27 Floating homes 82/43 Forms Air carrier supplemental 82/11 Aircraft Agricultural 83/117 property 81/109 statement Approval Assessment Sulk storage 82/28 appeal property 80/11 82/24 82/114 78/86 81/62 n//go 79/110 84/50 statement 79/157 82/128 Change of ownership -14- 79X177 82/64 a ACCUMULATIVE INDEX TO ASSESSORS' LETTERS LETTER NUMBER TOPIC Forms Check1 is% Disabled veterans' exemption Dry Gas Production claim form, revised 5z -r 2 G ;a ; = exemption 81/139 82/24 83flO 84/04 84/109 84fllO 78/224 84/88 83/117 83/129 84/99 85/15 83/94 Report Exemption Homeowners' notice 8Of132 82/114 84/86 85/19 correction 85/115 85/116 78/177 84/03 83/117 83/129 84/88 or termination LEOP forms 82f128 List, 78110 80/5 80/99 8OflOO. 82/121 83/04 85/37 85/50 79A86 85/97 85/87 85/103 85/95 standard Mobilehome Oil park operator's and Dissolved Preliminary report statement Property statement, exemption station Specifications statement, Standard Report report forms Property Religious . Gas Production change in ownership Production Service report racehorse form forms list Supplemental 82/116 Assessment -15- 85/97 82/138 84/50 statement and procedures for approval production report and in-lieu 85/131 85,'112 change notice property 81/30 of prop. tax forms 78/162 83/99 78/180 83/119 79/154 84/86 78/lQ 82/17 85/16 80/5 83/08 81/30 W/O9 83/114 84/04 85/35 I ACCUMULATIVE INDEX TO ASSFSSORS' LETTERS LETTER NUMBER TOPIC Value notification 78/124 80/11 Vessel ;3$;43 8Of162 80/70 assessment Fourth equalization location district Franchise tax returns, Fraternal Benefit headquarters, new 81 /lOO 84/02 obtaining Societies, 84/04 Taxability of 79/198 -GGeneral *~nfo~~iation Geothermal property questionnaire 78/183 statements 81/84 Slf90 78/150 79/41 81/31 78/223 79/151 82/136 79/40 798187 78/13 78/198 80/95 81/158 83/69 84/113 SS/B4 78/94 79/105 80/17%1 82/85 83/124 85/69 7B/l43 79/209 81/69 !32/132 84/57 85674 78/21 78/89 Government owned taxable property -Hvalue Harvest Head-day Health Hearing Historical tax, schedules drought facilities, exemption biilding permits for 85/44 Procedure property, 85fB3 capitalization rate -16- 78/154 79/149 81/107 82/106 84/90 85/161 80/136 83/95 ACCUMULATIVE INDEX TO ASSESSORS' LETTERS LETTER NUMBER TOPIC Hospital of service Housing, 236 corporations, nonprofit, taxability 79/198 79/37 Hydroelectric Projects, small, assessment of 82/108 -IImported goods, Gaxation Income tax data, Index factors, of obtaining adjusting Index of letters 84/02 building 78/96 costs to assessors Individual property mport Industrial building costs Information 78/45 directory, Insurance companies, Intercounty pipeline Investment Tax Credit 81 f150 83/79 (IPR) procedures 83/01 84/13 78/191 80/37 83/38 79/35 81/43 84/46 79/147 82/42 85/48 79f198 82/69 82/87 79/142 80/140 80/60 AH 533.80 State 82/16 84/01 78/38 Board of Equalization taxabi 1 i ty of personal property assessments 82/89 83/21 -JJoint meeting, Jurat revision Assessor's and Board of Equalization 78/165 81/65 -17- ACCUMULATIVE INDEX TO ASSESSORS' LETTERS LETTER NUMBER TOPIC -LLaw Guide, Property Lease purchase 79/179 Tax of government Leased equipment, sales Federal Government %ax exclusion if 79/41 leased accounting Leased property, differentiating changes for recording from contract of sale to exempt organizations Legal correction Legal Entity Legal information 79/151 to 78/32 Leased property, Leased property owned property 79/16 82/112 78/97 79/155 8Ofl47 79/15 80/2 85/G Ownership Program escape assessments bulletin 83/112 85/45 Legislation, index 78/215 79/208 81/57 Slfl41 81/148 82/134 Legislation, new, housekeeping 81/115 Legislation, table of sections affec%ed by 82/134 84fll 85/117 85/03 84/30 LEOP Letters to assessors, l"ndex of Letters to assessors, listing of -18- 81/150 82/16 82/93 83fOl 84/13 84/73 85/91 82/61 84fOl 85/01 78/l 78,082 79/132 W/63 81fOl 82fOl 83fOl 84/13 85/91 7&/118 79/67 80/l 8Of165 Slf83 82/93 84fOl 85fOl 78/59 79/l i9/190 8Of116 81/58 82/61 83/79 84/73 ACCUMULATIVE INDEX TO ASSESSORS' LETTERS LETTER NUMBER TOPIC Linen supply Litigation, 79/75 situs property 78/204 tax cases in 79/23 79/93 Local equalization hearings questionnaire 78/125 78/172 8Of104 81/81 79/153 Local equalization hearings report 78/197 80/57 8Ofl43 Local property 81/39 81/42 81/85 81/97 Lonergan tax monitoring decision, legislative response 81/117 -MMachinery and Equipment Valuation Machinery and equipment economic Mailing, 0 Mailing 79/59 lives, questionnaire ceptification 85/36 81/119 schedule Mandatory 79/143 79168 audit Banks and insurance Mandatory Out-of-state companies 80/53 audit 79/10 travel 78/140 * 78/139 Workload Meeting, assessors and Board of Equalization, (annual conference) 78/165 81/113 83/106 85flOO 84/44 Mineral 79fl96 Mobilehome Accessories 83/86 a -19- 80/70 79/142 82/111 84/92 85/110 80/140 83/89 84/96 84/44 85/126 joint Methane gas production properties 79/178 ACCUMULATIVE INDEX TO ASSESSORS" LETTERS LETTER NUMBER TOPIC Mobilehome (Contd.) 80/4 8Of142 Assessment Building 801107 record 8lf54 Classification Conversion 8Of103 8Of112 81/118 78/57 to a building Cost manual 80/62 Disaster 82/139 relief 80/73 Exemption 81/54 81/118 Legislation 83/1X 84/108 No%ice of delinquency 82/139 Park operator 80/99 84flOO report Questionnaire, Special Reinstatement %o license Special Topic Surveys 83/77 Topic Survey 82/139 fee status Assessment of Mobilehomes 85/82 Training 8Of106 Value notification 81/52 Monitoring, local property 8OflOO 8Of178 tax 8Of130 81/39 81/42 79/203 Slf86 -NName of assessee in full on roll -'Lo- ACCUMULATIVE INDEX TO ASSESSORS' LETTERS LETTER NUMBER TOPIC New Construction 8Of182 New construction New construction, questionnaire New construction, self-declaration Completion Notices, of stock, 85/66 of, certification valuation Slf119 of under Proposition -OOffice 0 82/120 date mailing Nursery 81/02 relocations 13 78/138 . 83/61 Oil and gas producing property Oil and gas production report, revised 80/20 81/15 81/92 78/78 82/121 83/03 8lfll5 82/65 81/147 Open Space Cancellation fees 8Of94 82/10 Cancellation procedures 81/l49 Capitalization rate Costs of AB 2298, Laborer 78/156 8l/lQ8 84/89 Questionnaire 82/98 housing 8Of150 Land categories Non-renewal period, 79/148 8Of137 82/105 83/96 85/98 85/126 81/13 valuation during 81/78 Questionnaire 79/217 Statutes, 79/210 revisions a -21- 82/133 I’ .’ ACCUMULATIVE INDEX TO ASSESSORS' LETTERS a LETTER NUMBER TOPIC Timberland Preserve 81/160 Zone (TPZ) Valuation Organization of the Board Orientation for new assessors 79/28 79/216 79/54 79/131 82/133 80,'13 83/07 81/07 84/06 78/214 79/6 83/24 83f34 82/09 85/05 -PPamphlet, exempti r)n Penalties and interest, delinquencies Penal ties and interest, escapes not assessee’s Penalty, change of ownership Penal%y, unsecured Personal Property Personal proper%y is taxable roll, Petroleum products Petroleum proper%y, Assessment 81/120 8Ofl57 80/30 Companies 82/69 .a 82/87 82/90 78163 79/63 78/58 81460 84/34 79/6D 82/37 85/25 80/56 83/41 78/84 79/52 78/34 85/38 schedule ?8/53 minimum assessments 85/99 value exempt as household Possessory fault date attachment of re%iremen% systems certification Pollution Control The California nonreporting of Insurance Personnel Pets, 81/121 personalty Financing Authority, 78/88 interests on secured roll -22- ‘. ‘. ACCUMULATIVE INDEX TO ASSESSORS' LETTERS LETTER NUMBER TOPIC The California Pollution Postponement of taxes State Highway ?eal T2rm of Possession Control Financing on residential change in ownership 78/58 81/60 79/60 78/4 78/189 80/56 83/81 77/52 Property Preferential tax rate on homes not receiving owner's exemptions (SB 1) Preliminary Authority report home78/46 78/65 78/70 85/37 85/50 85/737 79/l5 79/16 79/151 79/155 79/34 79/20 82/'15 83/51 85/06 80/17 82/140 83/120 85/51 81/06 83/16 84/08 85/62 Cases in litigation 78/107 80/7 79/23 79/93 Law guide 79A 79 Legi slation 79/208 81/57 Questionnaire 78/71 Property subject Property Tax to lease Calendar . . Postponement, Proposition citizens 81/104 13 Accelerated Analysis assessment under 83/62 of Annexation Article senior XIII Assessment 78/lOO to cities and counties 78/185 A workshops appeals 78/179 procedures 78/159 -23- ACCUMULATIVE INDEX TO ASSESSORS* LETTERS LETTER NUMBER TOPIC Proposition 13 QContd.1 eminent 82/91 Assessment following domain Assessment roll corrections Attorney General opinion, tax rate 78/111 Attorney General summary of issues 78/106 79/119 Base value 78/103 80/113 Base year 79/83 79/118 Cable televjsion Cal-vet loans Change-in-ownershIp Classification legal entity special Change l"n ownership, ownership topic tracking program 78/187 or personalty 78/66 appraa'sals 781220 workshop 82/25 index Decline in value Decline in value, Execution sales Extension of roll court Inter-county 83/47 79/207 80/181 81/123 82/91 83/35 85/18 801129 case assessment following 81/114 78/101 completion 78/103 Factoring Inflation 83,'72 82/25 relief Eminent domain, 84/30 85/85 interests of 1978 roll Consumer price 83/45 84/94 survey of M&E as improvements Computer assisted Disaster 78/176 as change-in-ownership Change in ownership, Completion 78/144 appraisal 83/12 Factor equalization (DIE) after -24- Proposition 13 78/164 83/47 ACCWLATIVE INDEX TO ASSESSORS' LETTERS LETTER NUMB52 TOPIC Proposition 13 (Contd.1 Legislation AB 8 79/158 AB 20 81/85 AB 1019 79/177 79/191 AB 1488 79/171 ;;;'z;; 79/180 79/191 AB 1488 Workshop 79/l 62 AB 2345 84/98 84/103 SE! 154 78/W 78/120 SB 1571 78/114 78/720 78/116 78/120 - 81/85 81/97 81/117 79/59 79/143 sl3 2212 . 82/128 LEOP forms Lonergan Machinery Mineral 79/182 79/204 decision, legislative and equipment response valuation 79/l 96 properties Miscellaneous questions 781190 Miscellaneous topics 78/147 New construction Building 82/133 permits Questionnaire 81/02 New construction 78/145 80/77 83/62 New construction, self-declaration of -25- 82/120 78/l%% 79/204 8Q/l82 81/E ACCUMULATIVE INDEX TO ASSESSORS' LETTERS LETTER NUMBER TOPIC Proposition 13 (Contd.1 Seismic Safety Soundproofing Nursery Oil homes near airports 85/113 stock 78/138 and gas producing Petroleum property Possessory Property 80/20 81/15 %I/138 82/14 valuation procedures 78/169 to lease 78,'137 79/34 78/134 79/180 chart, change in ownership improvements energy Supreme Court 83/39 ' 80/26 system ruling 81/94 on constitutionality Unsecured roll Valuation of Nursery Valuation of open-space Valuation Valuation assessment 78/175 QLonerganI %I/85 stock %I/97 property 78,071 of orchards and vineyards 78fl28 of taxable government-owned property 78/150 78/223 79140 79/B Workshop 798162 80/179 retirement Pub1 ic utility Publicly systems, assessment owned lands, property acquired calendar assessment %l/l'l7 78/138 Value changes Public St/92 8Of9 and answers Quick Reference Relocated property assessment interest subject Questions Solar 84/97 Exclusion by 83/03 8-l/155 82/140 83/51 83.020 84/O% 85/06 85851 85/62 factors 79/22 82/32 88/3 81631 ACCUMULATIVE INDEX TO ASSESSORS' LETTERS LETTER NUMBER TOPIC Proposition Publicly 13 (Contd.) owned lands, taxable 78/150 79/4-l 81/3l 84/28 78/223 79/40 79/151 80/03 82/32 83/32 85fl4 79/215 81/26 -RRatio, assessment Reapportioned equalization Refund claims, Reilly 80/90 extension 82/94 exemption Relocation, Report of limitations Retirement Religious ,a statute 83/66 districts 81/125 offices to assessors 83/61 to State Residential and entry possessory interests, on the secured roll Retirement, Reilly Retirement systems, Returnable containers postponement ?8/4 completion Roll correction 78/189 82/94 public, property acquired by 83/03 83/59 79/158 Revenue distribution Roll 82/133 Lands Commission 79/106 extension 83/14 -SSafe harbor Salary leases 84/07 survey 0 -27- 79/152 79/202 80/118 @/Al3 80,'164 83/15 81/102 84/17 81/163 ACCUMULATIVE INDEX TO ASSESSORS' LETTERS LETTER NUMBER TOPIC Sale for taxes, appraisal of property prior to 85/128 Sale and leasebac k transactions Sales tax exclusion, government Scientology, church Secured roll entry Seismic Safety Senate Sill Senior Signature of, request Social security to federal possessory interests from new construction 78/189 78/195 84/97 81/104 tax postponement statement'; 84/60 79/75 supply number confidentiality 80/85 80/182 81/94 Soundproofing homes near airports 85/113 Special topic survey, change in ownership 84/94 Special topic survey, assessment of mobilehomes 85/82 Special topic interests survey, assessment of possessory form list assesseesg assessment State Highway Real Property, Interests In State Sl/lO 81/71 85/124 assignments Standard State systems 82/112 78/42 on assessors property 79/16 80/128 information ' Staff energy for of residential on property linen leased 78/32 1, effects Situs, Solar equipment Exclusion citizens, 80/8 Lands Commission, calendar Report -28- 79/82 78/lO 82/17 SO/5 84/09 81/155 82/140 83/120 85/6 Possessory Assessors 78/113 83/81 to 82/133 N/30 83/51 85/133 ACCUMULATIVE INDEX TO ASSESSORS' LETTERS TOPIC Statistical LEllER NUMBER functions Statute of limitations, Student bookstores, Subdivision valuation Subpoena power, of 84/61 exemption 80/43 of 84/51 assessor's Summary of proposed Supplemental waiver college lots, 78/8 of DIE reassigned 81120 legislation Assessments Supreme Court ruling Survivor-curve percent on Proposition good factors 13 explained, 85143 t33;;g 85/49 85/70 85/53 85/89 83/82 83/87 83/114 84618 84/58 84/98 85/24 85/73 83/83 83/105 83/128 84133 84/67 84/103 85135 85/75 83/84 831111 85/11 85/63 85/86 85/123 85/29 85/64 85/109 85/30 85J65 85/'l't8 82/134 85/117 84Pll 85/03 i$E2 84168 ii:::; 85/126 786175 AH 581A 78/7-l Survey Assessment practices -TTable of sections affected by legislation Tax amnesty program 841115 Taxable 78/150 79/41 81/31 84628 publicly owned lands -29- 781223 79/40 79BI5l 8OJ3 82132 83/32 85/14 ACCUMULATIVE INDEX TO ASSESSORS' LETTERS LETTER NUMBER TOPIC Taxability Fraternal benefit Nonprofit hospital 79/198 societies services corporations Personal property of insurance companies Personal property of retirement systems Pub1 icly owned 1 ands as/i98 asis 98 78/34 82132 83/32 Timber Advi sory Committee Harvest value al/67 appointment schedules Preserve zone compatible uses Preserve Zone Land Valuation 78/13 78/198 80,'95 81/158 83169 84/113 85184 78/94 79/105 80/171 82/85 83/124 85/69 85/12-l 8ljl2-2 82/'137 %9,l24 81/166 78/143 79/209 81/69 82/132 84/57 85/74 Tax Rate Areas 83/126 Value of timberland 81%1-S 82/137 82/142 t33//N36 85/23 85/72 Y5eld Tax hearing Yield Tax and reserve Yield Tax revenue distribution Time share ownership 78/9a procedures 78/184 aail35 8l/l64 83/06 84%111 85jl35 fund rates valuation ~- ~~~~~~~- 80/?70 81/157 82/137 84/14 85/122 W/92 82/122 821137 ;;//;; -3o- 79/205 81/154 82/l 31 83/123 85/09 4 . . . ACCUMULATIVE INDEX TO ASSESSORS' LETTERS LETlER NUMBER TOPIC Training Appraisal al/36 seminars Approval of, Course, 79/69 guidelines training for 82/03 instructors Courses and seminars 85/80 85/104 Credit 80,'166 81/64 Guidelines for approval 82140 of 8OL106 Mobilehomes Report writing for assessor's Status of appraisers, 78116 staffs reports Workshops Transit development Transshipment board property exemption 79194 851125 80/179 83184 al/47 83/87 83/02 79129 79/168 87 ii 20 exempt 79/21 invalid 79/37 236 Housing -U79/135 Underreporting Unsecured real property, Unsecured roll data Unsecured tax bills Penalty Utility al/85 1978-79 81/97 81170 78/48 attachment valuation revaluing 80/71 80/175 82/140 85/6 83/51 85/133 aoi30 date 81/155, 831120 calendar . -3J- . ACCUMULATIVE INDEX TO ASSESSORS' LETTERS LETTER NUMBER TOPIC Utility Water Company property statement 78/208 -V- Value notification %a/'124 forms Valuation of residences subject Valuation of subdivision lots Valuation of Timeshares to CALTRANS agreement 80/11 al/74 84151 82/92 85/l? 80/40 80/168 79/80 81/162 821113 *79/ii7 79/159 791122 791138 79,067 78/132 80141 82/70 82/1$3 aoi40 81/162 Wessels Assessment Eligible for 1 percent assessment One stop tax service Property statement, Reporting sport Veterans I . hearing on form Forms fishing exemption, 80/162 disabled Claim classification 79/102 Form correction 78/224 84/99 79/108 79/136 85115 Income limit 79/65 85/20 79181 Late filing Supplemental for 1979 79/206 assessments 84/55 -32- 84/58 84/55 6 l . L ACCUMULATIVE INDEX TO ASSESSORS' LETTERS LETTER NUMBER TOPIC lJaiver of statute of limitations Water company property Welfare exemption 84/61 78/208 statement (see exemption welfare) 79/195 78127 AH 267 Wells under construction, and staff Works of Art, 78123 affidavit Rehabilitation Workload 79/30 valuation production of report exemption 78/68 79/14 ail95 al/77 84119 79/199 Workshops Exemption 83102 Fixtures 85127 AO-ll-1244A January 6, 1986 -33- 84/10 85/47 . -