YOLO COUNTY
ASSESSMENT APPEALS BOARD


OCTOBER 27, 2021

MINUTES


 
The Yolo County Assessment Appeals Board met on the 27th day of October, 2021, via teleconference at 9:00 a.m. pursuant to the Governor’s Executive Order N-63-20 (May 7, 2020), available at the following link.
Present: John Lynch; Patrick Scribner; Lawrence Hoppin
Staff Present: Charles Mack, Special County Counsel
George Galang, Chief Deputy Assessor
Patricia Sanchez, Principal Appraiser
Kyle Wicky, Senior Real Property Appraiser
Tim Landregan, Real Property Appraiser
Sandra Leon, Real Property Appraiser
Eileen Lee, Principal Auditor-Appraiser
Michelle Lee, Auditor-Appraiser
Julie Dachtler, Clerk

             
9:00 A.M. CALL TO ORDER
             
   1. Consider approval of the agenda.
             
         

Minute Order No. 21-68: Approved agenda as submitted.

MOTION: Lynch. SECONDED: Hoppin. AYES: Hoppin, Lynch, Scribner.
 

             
   2. Public Comment: Opportunity for members of the public to address the Assessment Appeals Board on subjects not otherwise on the agenda relating to the Yolo County Assessment Appeals Board. The Board reserves the right to impose a reasonable limit on time afforded to any topic or to any individual speaker.
             
         

There was no public comment.
 


             
CONSENT AGENDA
             
         

Minute Order No. 21-69: Approved Consent Agenda Item Nos. 3-6.

MOTION: Hoppin. SECONDED: Lynch. AYES: Hoppin, Lynch, Scribner.
 


             
   3. Approve the minutes of the Assessment Appeals Board meeting of September 22, 2021.
             
         

Approved the minutes of the Assessment Appeals Board meeting of September 22, 2021 on Consent.
 

             
   4. Accept request for withdrawal on the following Assessment Appeal Application(s):
  1. Application Nos. 19-071 and 20-083 - Beckman Coulter Inc.
  2. Application No. 19-156 - Saladinos Inc.
             
         

Approved withdrawals on Consent.
 

             
   5. Approve Extension of Time and request for continuance on the following Assessment Appeal Applications:
  1. From November 12, 2022 to December 31, 2023 and request for continuance to December 8, 2021 at 9:00 a.m. for Assessment Appeal Application No. 20-045 filed by Refoua LLC / Trojan Investment Group LLC (1st Request) (Mutual Agreement)
  2. From October 27, 2022 to Indefinitely and request for continuance to March 23, 2022 at 9:00 a.m. for Assessment Appeal Application No. 20-028 filed by Wrench(DE) LP (1st Request)


  3. From October 27, 2022 to Indefinitely and request for continuance to March 23, 2022 at 9:00 a.m. for Assessment Appeal Application No. 20-030 filed by Waltrust Properties Inc (1st Request)
             
         

Approved Extension of Time and Continuances on Consent.
 

             
   6. Continue the following Assessment Appeal Application:
  1. Application No. 18-137 - Ross Dress for Less (Tenant) to November 17, 2021 at 9:00 a.m. (Appeal does not expire) (Mutual Agreement)
             
         

Approved Continuances on Consent.
 


             
REGULAR AGENDA
             
   7. Administer Oath
             
         

The Clerk swore in the Applicants, Chief Deputy Assessor George Galang, Principal Appraiser Patricia Sanchez and Appraisers Kyle Wicky, Sandra Leon, Tim Landregan, Auditor-Appraiser Michelle Lee and Principal Auditor-Appraiser Eileen Lee.
 

             
   8. Consider the following unconfirmed or confirmed late application(s):
  1. Application No. 20-120 – Dewinder S. Grewal (Appeal expires 11/30/2022)
             
         

Considered unconfirmed Application No. 20-120 filed by Dewinder S. Grewal. Joe Mann, agent for Applicant, appeared, and asked for a continuance. After discussion, the Board took the following action:

Minute Order No. 21-70: Continued Application No. 20-120 to February 23, 2022 at 9:00 a.m.

MOTION: Lynch. SECONDED: Hoppin. AYES: Hoppin, Lynch, Scribner.
 

             
   9. Approve Stipulation on the following Assessment Appeal Application(s):
  1. Application Nos. 18-094, 18-096, 19-172, 19-173, 20-112 and 20-113 - H & S Energy LLC
  2. Application No. 20-026 - Coldwell Banker Commercial
  3. Application No. 20-059 - Yara West Sacramento Terminal LLC
  4. Application Nos. 20-158 thru 20-189 - Aiko Nishimura Partners LP
             
         

Minute Order No. 21-71: Approved stipulation on the following Assessment Appeal Application(s):
  1. Application Nos. 18-094, 18-096, 19-172, 19-173, 20-112 and 20-113 - H & S Energy LLC 
  2. Application No. 20-026 - Coldwell Banker Commercial 
  3. Application No. 20-059 - Yara West Sacramento Terminal LLC 
  4. Application Nos. 20-158 thru 20-189 - Aiko Nishimura Partners LP
MOTION: Hoppin. SECONDED: Lynch. AYES: Hoppin, Lynch, Scribner.
 

             
   10. Approve Stipulation on the following Assessment Appeal Application(s):
  1. Application Nos. 18-050 thru 18-054 - River City Holding Company, LLC
             
         

Minute Order No. 21-72: Approved stipulation on the following Assessment Appeal Application(s) and dropped the evidentiary hearing scheduled for November 17, 2021 from the calendar:
  1. Application Nos. 18-050 thru 18-054 - River City Land Holding Company, LLC 
MOTION: Hoppin. SECONDED: Lynch. AYES: Hoppin, Lynch, Scribner.
 

             
   11. Consider the following Assessment Appeal Application(s):
  1. Application Nos. 19-022 and 20-060 - Yara West Sacramento Terminal LLC
             
         

Considered Assessment Appeal Application Nos. 19-022 and 20-060 filed by Yara West Sacramento Terminal LLC. Deanna Durham, agent for Applicant, appeared. Agent and Real Property Appraiser Tim Landregan addressed the Board.
 
During the presentation the following exhibits were furnished to the Board and the opposing party and shared on the screen:
  • Applicant's Exhibit 1 - Yara West Sacramento Analysis
  • Applicant's Exhibit 2 - Settlement Presentation
     
  • Assessor's Exhibit A - 19-022 Yara West Board Presentation - Real Property
  • Assessor's Exhibit C - 20-060 Yara West Board Presentation  - Real Property
The following Exhibit was furnished to the Board and the opposing party; however, they were not called up for screen sharing nor were they referred to during the presentation:
  • Assessor's Exhibit B - 19-022, 20-060 Yara West Board Presentation - BPP Portion
After consideration the matter was taken under submission.  Agent was appraised she would be notified by mail in about 30 days.
 

             
   12. Consider the following Assessment Appeal Application(s):
  1. Application No. 19-150 - ARX LLC
             
         

Considered Assessment Appeal Application No. 19-150 filed by ARX LLC. Robert Murray, agent for Applicant, appeared. Prior to the application being heard, the Board considered agent's request to first amend the application. The agent sought to amend the application as follows:

Add a second base year date (Section 6.C.2) of 4/30/2018 for the new construction in addition to the 9/15/2018 already on the application, due to the fact there were two buildings completed at different times.  

The Chief Deputy Assessor offered no objection to amending this appeal, so after discussion, the following motion was made:

Minute Order No. 21-73: Granted the request to amend Assessment Appeal Application No. 19-150 filed by ARX LLC to add a second base year date (Section 6.C.2) of 4/30/2018 for the new construction in addition to the 9/15/2018 already on the application, due to the fact there were two buildings completed at different times.  
 
MOTION: Hoppin.  SECONDED: Lynch.  AYES: Hoppin, Lynch, Scribner.
 
 

Considered Assessment Appeal Application No. 19-150 filed by ARX LLC. Robert Murray, agent for Applicant, appeared. Agent and Senior Real Property Appraiser Kyle Wicky addressed the Board.
 
During the presentation the following exhibits were furnished to the Board and the opposing party and shared on the screen:
  • Applicant's Exhibit 2 - 602 Cantrill Dr. Lease
  • Assessor's Exhibit A - 19-150 ARX LLC - Board Presentation
The following Exhibits were furnished to the Board and the opposing party; however, they were not called up for screen sharing nor were they referred to during the presentation:
  • Applicant's Exhibit 1 - 19-150 - ARX LLC Land Comps Parcel Quest Sheets 
  • Applicant's Exhibit 3 - 602-604 Cantrill Dr Base Year Case APN 071-404-009-000 App No 19-150
  • Applicant's Exhibit 4 - 604 Cantrill Dr. Lease
  • Applicant's Exhibit 5 - Assessor's Sales Comps Rebuttal
  • Applicant's Exhibit 6 - Lease Type Rebuttal
  • Applicant's Exhibit 7 - Marketing Brochure Flyer - Research Park
  • Applicant's Exhibit 8 - Marshall & Swift Pages
  • Applicant's Exhibit 9 - Property Description
  • Applicant's Exhibit 10 - Rebuttal of Assessor's Cost Approach
After consideration the matter was taken under submission.  Agent was appraised he would be notified by mail in about 30 days.
 

             
   13. Consider the following Assessment Appeal Application(s):
  1. Application Nos. 18-041 thru 18-043; 19-074 and 19-075 - Safeway Inc.
             
         

Considered Assessment Appeal Application Nos. 18-041 thru 18-043, 19-074 and 19-075 filed by Safeway, Inc. Brent Buskirk, agent for Applicant, appeared. Agent addressed the Board explaining that due to the lateness of today's meeting, there would not be enough time for him to address the Board and asked the Board to consider his request to continue these appeals to a special meeting date.
 
Minute Order No. 21-74: Continued Assessment Appeal Application Nos. 18-041 thru 18-043, 19-074 and 19-075 filed by Safeway, Inc. to a special meeting date of November 10, 2021 at 9:00 a.m. (All applications expire 12/31/22)
 
MOTION: Hoppin. SECONDED: Lynch. AYES: Hoppin, Lynch, Scribner.
 

             
   14. Consider the following Assessment Appeal Application(s):
  1. Application Nos. 15-137, 16-144, 17-182 (Business Portion Only) - Bayer Cropscience LP (Findings {Deposit paid 11/18/2020})
             
         

Considered Assessment Appeal Application Nos. 15-137, 16-144 and 17-182 (Business Portion Only) filed by Bayer Cropscience LP. Bruce Stavisky, agent for Applicant, appeared. Additionally, witnesses Michael Plesha, Bayer's Site Lead and Head of Microbial Process Technologies CS Biologies R&D and Bethany Gale, Greenhouse Management, appeared. The agent, witnesses, Chief Deputy George Galang and Principal Auditor-Appraiser Eileen Lee addressed the Board. The agent confirmed he still wanted Findings of Fact prepared. 
 
During the presentation the following Exhibits were furnished to the Board and the opposing party and shared on the screen:
  • Applicant's Exhibit 1 - Exhibit List A-1 thru A-14 - Property Summary
  • Assessor's Exhibit A - Response to Application for reduction - Business Portion
After consideration the matter was taken under submission. Agent was appraised he would be notified by mail.
 

             
   15. Consider the following Assessment Appeal Application(s):
  1. Application Nos. 17-180 and 19-084 (Real Property) - Bayer Cropscience LP (Findings {Deposit paid 11/18/202})
             
         

Considered Assessment Appeal Application Nos. 17-180 and 19-084 (Real Property Only) filed by Bayer Cropscience LP. Bruce Stavisky, agent, appeared. The agent and Real Property Appraiser Sandra Leon addressed the Board. 
 
During the presentation the following Exhibits were furnished to the Board and the opposing party and shared on the screen:
  • Applicant's Exhibit 1 - Exhibit List A-1 thru A-14 - Property Summary
  • Assessor's Exhibit A - Response to Application for reduction - Real Property
After consideration the matter was taken under submission. Agent was appraised he would be notified by mail.
 




             
CLOSED SESSION
             
   16. Approve closed session minutes of September 22, 2021.
             
ADJOURNMENT
             
Next meeting scheduled for: November 17, 2021
 
______________________________
Patrick Scribner, Chairman
Assessment Appeals Board
______________________________
Julie Dachtler, Clerk
Assessment Appeals Board
 

    

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