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Deny the Claim for Refund of Taxes of Zayo Group, LLC in the amount of $36,250.88 for tax year 2020/2021, plus interest, in unitary taxes; and Deny the Claim for Refund of Taxes for Lodi Gas Storage, LLC in the amount of $72,202.86 for tax year 2020/2021, plus interest, in unitary taxes
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Published Notice Required? Yes ___ No _ _
Public Hearing Required? Yes ___ No _ _
DEPARTMENTAL RECOMMENDATION:
The Office of the County Counsel recommends that the Board of Supervisors:
1. Deny the claim for refund of property taxes of Zayo Group, LLC in the amount of $36,250.88 for tax year 2020/2021, plus interest, on state-assessed property located in Solano County that is either owned or used by Zayo Group, LLC.
2. Deny the claim for refund of property taxes of Lodi Gas Storage, LLC in the amount of $72,202.86 for tax year 2020/2021, plus interest on state-assessed property located in Solano County that is either owned or used by Lodi Gas Storage, LLC.
SUMMARY:
Under state law, certain property owned or used by certain gas or communication companies such as these, are annually assessed by the State Board of Equalization ("BOE"). The amount of such "unitary property" assessments attributed to the County by the BOE are then taxed by the County in accordance with a formula mandated by state law (Revenue and Taxation Code ? 100). The tax revenue that is collected locally is then distributed by the Auditor-Controller to all taxing entities in the county, including cities, special districts, and the County itself. Both the Zayo Group, LLC and Lodi Gas Storage, LLC have filed a claim for refund for tax year 2020/21, alleging that the property tax rate applied to its property was in excess of rates and that the rate exceeded the rate allowed by the California Constitution. Under the law, the County has no discretion regarding the calculation of the tax, as it is a state-mandated formula.
FINANCIAL IMPACT:
There is no financial impact to the...
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