RECOMMENDATION(S):
DENY the claim filed by BNSF Railway Company, in the total amount of $288,448.14, plus interest, in unitary property taxes paid for tax year 2016/17.
FISCAL IMPACT:
No fiscal impact.
BACKGROUND:
BNSF Railway Company (“Claimant”) has filed a claim for refund of property taxes for tax year 2016/2017 against the County and a number of other counties, essentially alleging that a statutory formula used to calculate its property tax rate violates federal law and the California Constitution. Its claim for refund of property taxes against the County for tax year 2016/2017 is in the amount of $288,448.14. [The claim is provided in Attachment A.] Claimant previously sought a refund of property taxes for tax years 2014/2015 and 2015/2016 on the same grounds, which the County denied. Other counties appear to be denying the claims for tax year 2016/2017.
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