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File #: 20-0984    Version: 1 Name:
Type: Approval Status: Agenda Ready
File created: 10/13/2020 In control: County Counsel
On agenda: 2/9/2021 Final action:
Title: Discussion and Possible Action Including Approval of Tax Refund Claim in the Amount of $5,118.64 by James H. Calvert, Pursuant to Revenue and Taxation Code Sections 5096 and 5097, Regarding Certain Taxes Paid to the Albion Little-River Fire Protection District (Sponsor: County Counsel)
Sponsors: County Counsel
Attachments: 1. 2020-1-13 - Claim for Tax Refund James Calvert-Redacted, 2. 12-07-20 Gross Correspondence

TO: Board of Supervisors
FROM: County Counsel
MEETING DATE: February 9, 2021


DEPARTMENT CONTACT:
Christian Curtis
PHONE:
234-6885


ITEM TYPE: Regular Agenda

TIME ALLOCATED FOR ITEM: 30 min.


AGENDA TITLE:
title
Discussion and Possible Action Including Approval of Tax Refund Claim in the Amount of $5,118.64 by James H. Calvert, Pursuant to Revenue and Taxation Code Sections 5096 and 5097, Regarding Certain Taxes Paid to the Albion Little-River Fire Protection District
(Sponsor: County Counsel)
End

RECOMMENDED ACTION/MOTION:
recommendation
Approve Tax Refund Claim in the amount of $5,118.64 by James H. Calvert, pursuant to Revenue and Taxation Code sections 5096 and 5097, regarding certain taxes paid to the Albion Little-River Fire Protection District.
End

PREVIOUS BOARD/BOARD COMMITTEE ACTIONS:
None.

SUMMARY OF REQUEST:
James H. Calvert, acting as the sole trustee for the James H. Calvert Separate Property Trust, dated May 25, 2012, has requested a refund of certain parcel taxes collected by the County on behalf of the Albion Little-River Fire Protection District. Pursuant to Revenue and Taxation Code sections 5096 and 5097, property owners may request tax refunds from the Board of Supervisors where the tax was erroneously collected. Mr. Calvert contends that the tax was erroneously applied to his properties because they are commercial forestlands and therefore not part of the Albion Little-River Fire Protection District.

Under Health and Safety Code section 13811, commercial forestlands within a state responsibility area are not part of the jurisdiction of a fire protection district and are therefore not subject to its taxes. Consequently, if the Board of Supervisors finds that the property in question is commercial forestlands, a refund of the special tax imposed by Albion Little-River Fire Protection District is appropriate. Per Revenue and Taxation Code section 5101, the County Auditor pays such refunds with district funds ...

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