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Deny the Claim for Refund of Taxes of California Northern Railroad in the amount of $8,036.24 for tax year 2019/20, plus interest, in unitary taxes
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Published Notice Required? Yes ____ No _X _
Public Hearing Required? Yes ____ No _X _
DEPARTMENTAL RECOMMENDATION:
The Office of the County Counsel recommends that the Board deny the claim for refund of unitary property taxes of California Northern Railroad in the amount of $8,036.24 for tax year 2019/20, plus interest, on state-assessed property located in Solano County that is either owned or used by California Northern Railroad.
SUMMARY:
Under state law, certain property owned or used by railroads 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.
In December of 2023, California Northern Railroad filed a claim for refund for tax year 2019/20, alleging that the property tax rate applied to its unitary property was in excess of the rate applied by the Fresno County Assessor and that the rate exceeded the rate allowed by the California Constitution.
FINANCIAL IMPACT:
There is no financial impact to the County for rejecting the claim. If the Board grants refunds, the amount of $8,036.24, plus interest, would be drawn by the Auditor-Controller proportionally from the funds of all taxing entities in the County who participate in the distribution of the taxes.
DISCUSSION:
On December 13, 2023, the County received a claim for refund of unitary taxes from California Northern Railroad for tax year 2019/20. The claim is attached in Attachment A. The claim for refund is for taxes on "unitary ...
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